Document # Public Document # Document Type Date Issued Description
21-26 21-26 Rulings of the Tax Commissioner 03/02/2021 Administration: Audit - Records, Dealers Failure to File Return
21-27 21-27 Rulings of the Tax Commissioner 03/02/2021 Net Operating Loss (NOL) : NOL Deduction (NOLD) - Election to Forego Carryback
21-28 21-28 Rulings of the Tax Commissioner 03/02/2021 Pass-through Entity (PTE) : Unified Filing - Appealable Rate, Virginia Source Income
21-22 21-22 Rulings of the Tax Commissioner 02/23/2021 Credit: Tax Paid to Another State - Pennsylvania
Income: Earned - Trustee and Power of Attorney for a Family Estate
21-23 21-23 Rulings of the Tax Commissioner 02/23/2021 Residency : Domicile - Establishing a Change
Credit: Taxes Paid Other States -Maryland Reciprocity
21-20 21-20 Rulings of the Tax Commissioner 02/23/2021 Estimated Assessment
21-24 21-24 Rulings of the Tax Commissioner 02/23/2021 Administration : Refunds - Statute of Limitations; Records - Reliance on Tax Professional Advice
21-21 21-21 Rulings of the Tax Commissioner 02/23/2021 Administration : Statute of Limitations - Refunds
21-19 21-19 Rulings of the Tax Commissioner 02/23/2021 Electronic Delivery of Software
21-2 21-3 Tax Bulletins 02/22/2021 Additional Sales and Use Tax in Henry County
21-16 21-16 Rulings of the Tax Commissioner 02/16/2021 Administration: Audit - revision, Appeal - incomplete
21-17 21-17 Rulings of the Tax Commissioner 02/16/2021 Administration: Appeal - Out of Statute; Audit - Requests for Records.
21-13 21-13 Rulings of the Tax Commissioner 02/16/2021 Exemption: Research and Development - Direct Use, Documentation
21-14 21-14 Rulings of the Tax Commissioner 02/16/2021 Credit : Tax Paid to Another State - California Dual Resident
21-18 21-18 Rulings of the Tax Commissioner 02/16/2021 Administration : Refund - Statute of Limitations; Return - Responsibility to File
21-15 21-15 Rulings of the Tax Commissioner 02/16/2021 Residency : Part year - Income Allocation; Administration: Interest - Accrual; Administration : Reliance on Tax Preparer - Tax Preparation Software
21-11 21-11 Rulings of the Tax Commissioner 02/09/2021 Audit: Contracting - Determining Material Cost
21-12 21-12 Rulings of the Tax Commissioner 02/09/2021 Exemption : Loan Proceeds - Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act"), Paycheck Protection Program
21-10 21-10 Rulings of the Tax Commissioner 02/09/2021 Nonprofit Exemption; Renewal Requirements
21-7 21-7 Rulings of the Tax Commissioner 02/02/2021 Refund denial; Statute of Limitations
21-4 21-4 Rulings of the Tax Commissioner 02/02/2021 Classification : Manufacturer - Sustainability
21-8 21-8 Rulings of the Tax Commissioner 02/02/2021 Residency : Domicile - Foreign Country
21-5 21-5 Rulings of the Tax Commissioner 02/02/2021 Tangible : Administration - Jurisdiction
21-9 21-9 Rulings of the Tax Commissioner 02/02/2021 Situs : Apportionment - Alternative Method
21-6 21-6 Rulings of the Tax Commissioner 02/02/2021 Exemptions : Staffing Firm - Extent of Client Control