Document # Public Document # Document Type Date Issued Description
26-13 26-13 Rulings of the Tax Commissioner 03/04/2026 Rate: Increase - Revenue Enacted Through Appropriation Acts; Constitutionality; Retroactive Legislation
26-14 26-14 Rulings of the Tax Commissioner 03/04/2026 Rate: Increase - Revenue Enacted Through Appropriation Acts, Constitutionality, Retroactive Legislation
26-10 26-10 Rulings of the Tax Commissioner 03/04/2026 Additions : Intangible Expense Addition - No Exception Applies; Administration : Accounting - Consolidation of Accounts
26-15 26-15 Rulings of the Tax Commissioner 03/04/2026 Rate: Increase - Revenue Enacted Through Appropriation Acts, Constitutionality, Retroactive Legislation
26-11 26-11 Rulings of the Tax Commissioner 03/04/2026 Rate: Increase - Revenue Enacted Through Appropriation Acts; Constitutionality; Retroactive Legislation
26-9 26-9 Rulings of the Tax Commissioner 02/24/2026 Additions: Intangible Expense - Third Party Exception
26-8 26-8 Rulings of the Tax Commissioner 02/24/2026 Additions: Intangible Expense Addition - Unrelated Member Exception; Net Operating Loss (NOL): NOL Deduction (NOLD) - Virginia Modifications
26-1 26-7 Tax Bulletins 02/20/2026 Tax Bulletin - IMPORTANT INFORMATION REGARDING 2025 VIRGINIA INCOME TAX RETURNS: Virginia's Rolling Conformity to the Internal Revenue Code Replaced with a Fixed Date of December 31, 2025
26-4 26-4 Rulings of the Tax Commissioner 02/04/2026 Administration: Statute of Limitations - Amended Return
26-5 26-5 Rulings of the Tax Commissioner 02/04/2026 Administration: Refund - Statute of Limitations
26-1 26-1 Rulings of the Tax Commissioner 02/04/2026 Administration: Appeals - Timely Filed
26-2 26-2 Rulings of the Tax Commissioner 02/04/2026 Administration: Audit - Taxpayer Records
26-3 26-3 Rulings of the Tax Commissioner 02/04/2026 Credit: Tax Paid to Another State - Part-Year Resident
26-6 26-6 Rulings of the Tax Commissioner 01/26/2026 Administration:Intercompany Interest Expenses and Costs- Add Back
25-120 25-120 Rulings of the Tax Commissioner 01/14/2026 Administration: Application for Correction - 90 Day Filing Requirement
25-7 25-127 Tax Bulletins 12/12/2025 VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE FIRST QUARTER OF 2026
25-126 25-126 Rulings of the Tax Commissioner 11/20/2025 Credit: Tax Paid to Another State - VA Source Income
25-123 25-123 Rulings of the Tax Commissioner 11/20/2025 Administration: Statute of Limitations- Amended return seeking refund
25-124 25-124 Rulings of the Tax Commissioner 11/20/2025 Administration: Refund - Limitations period not tolled
25-121 25-121 Rulings of the Tax Commissioner 11/20/2025 Credit : Qualified Equity & Subordinated Debt - Deadline strictly enforced
25-125 25-125 Rulings of the Tax Commissioner 11/20/2025 Credit: Qualified Equity & Subordinated Debt - Deadline strictly enforced
25-122 25-122 Rulings of the Tax Commissioner 11/20/2025 Audit: Dealer Records - Audit Methodology; Estimated Assessment
25-6 25-119 Tax Bulletins 11/10/2025 Virginia Disposable Plastic Bag Tax Enacted in the City of Richmond
25-118 25-118 Rulings of the Tax Commissioner 11/10/2025 Deduction: Itemized - Substantiation of Noncash Contributions
25-113 25-113 Rulings of the Tax Commissioner 11/07/2025 Deduction: Itemized - Substantiation of Noncash Contributions