Document # Public Document # Document Type Date Issued Description
17-143 17-143 Rulings of the Tax Commissioner 08/23/2017 Taxpayers must contact the IRS to dispute any discrepancies in their FAGI.
17-144 17-144 Rulings of the Tax Commissioner 08/23/2017 The Department considers the information provided by the IRS to be correct.
17-145 17-145 Rulings of the Tax Commissioner 08/23/2017 Taxpayer’s protective claim was timely filed within three years of the date of the assessment.
17-146 17-146 Rulings of the Tax Commissioner 08/23/2017 Where the IRS has audited the federal taxable income of a taxpayer, the Department does not look behind the IRS's final determination.
17-147 17-147 Rulings of the Tax Commissioner 08/23/2017 The burden of proving that the domicile has been changed lies with the person alleging the change.
17-148 17-148 Rulings of the Tax Commissioner 08/23/2017 Taxpayer was entitled to credit for taxes paid to other states.
17-149 17-149 Rulings of the Tax Commissioner 08/24/2017 Subtraction for income received from a qualified pension plan.
17-15 17-15 Rulings of the Tax Commissioner 03/10/2017 A locality may impose both a merchant's capital tax and a business tangible personal property tax on its taxpayers.
17-150 17-150 Rulings of the Tax Commissioner 08/24/2017 Residency of a Military Spouse; The Servicemembers Civil Relief Act
17-151 17-151 Rulings of the Tax Commissioner 08/24/2017 Taxpayer has not provided documentation to support its contention that the assessment of tax is incorrect
17-152 17-152 Rulings of the Tax Commissioner 08/24/2017 Acceptance of the ST-10A exemption certificate in good faith is valid for purchases by customers.
17-153 17-153 Rulings of the Tax Commissioner 08/24/2017 The Department issued an assessment based on the IRS information.
17-154 17-154 Rulings of the Tax Commissioner 08/25/2017 Taxpayer has failed to satisfy any of the requirements for a reconsideration request.
17-155 17-155 Rulings of the Tax Commissioner 08/21/2017 GUIDELINES FOR THE RETAIL SALES AND USE TAX EXEMPTION CERTIFICATE FOR STAMPED CIGARETTES PURCHASED FOR RESALE
17-156 17-156 Rulings of the Tax Commissioner 09/05/2017 GUIDELINES FOR THE VIRGINIA TAX AMNESTY PROGRAM
17-157 17-157 Rulings of the Tax Commissioner 09/08/2017 Manufacturing Exemptions, Printing Services
17-158 17-158 Rulings of the Tax Commissioner 09/08/2017 Wholesaler of Cigarettes, Exemption Certificates
17-159 17-159 Rulings of the Tax Commissioner 09/08/2017 Laboratory Testing, Services, Gross Receipts
17-16 17-16 Rulings of the Tax Commissioner 03/10/2017 County may have relied on inaccurate information when determining the value of the inventory.
17-160 17-160 Rulings of the Tax Commissioner 09/08/2017 Nonresidents, Income From Trusts
17-161 17-161 Rulings of the Tax Commissioner 09/08/2017 Nexus, Payroll Factor
17-162 17-162 Rulings of the Tax Commissioner 09/11/2017 Consolidated Returns, Nexus, Income From Virginia Sources
17-163 17-163 Rulings of the Tax Commissioner 09/13/2017 Cable Television, High Speed Internet, Voice Over IP, Mixed Use Equipment, Testing Equipment, Cable Conduit
17-164 17-164 Rulings of the Tax Commissioner 09/13/2017 Request to File a Unified Nonresident Individual Income Tax Return
17-165 17-165 Rulings of the Tax Commissioner 09/13/2017 Land Preservation Tax Credits