Document # Public Document # Document Type Date Issued Description
19-103 19-103 Rulings of the Tax Commissioner 09/18/2019 Residency : Domicile - Failure to Provide Information
19-107 19-107 Rulings of the Tax Commissioner 09/18/2019 Credit: Tax Paid to Another State - District of Columbia; Administration: Offers in Compromise - Interest Waiver
19-108 19-108 Rulings of the Tax Commissioner 09/18/2019 Residency: Domicile - Failure to Abandon VA Domicile
19-104 19-104 Rulings of the Tax Commissioner 09/18/2019 Deduction : Itemized, Business Expense; Federal Adjusted Gross Income (FAGI) : Divorce - Alimony
19-108 19-108 Rulings of the Tax Commissioner 09/18/2019 Residency: Domicile - Failure to Abandon Virginia Domicile
19-105 19-105 Rulings of the Tax Commissioner 09/18/2019 Federal Adjusted Gross Income (FAGI) : Fixed Date Conformity - Subtraction
19-6 19-121 Tax Bulletins 09/06/2019 Fourth Quarter Interest Rates for 2019
19-101 19-101 Rulings of the Tax Commissioner 09/04/2019 Documentation - Doubtful Collectibility
19-102 19-102 Rulings of the Tax Commissioner 09/04/2019 Administration : Appeal - Timely Filed; Administration : Written Advice - Tax Form Instructions; Credit : Tax Paid to a Foreign Pension - Retirement Income
19-100 19-100 Rulings of the Tax Commissioner 08/27/2019 Subtractions : Moving Expenses - Reimbursement
19-96 19-96 Rulings of the Tax Commissioner 08/27/2019 Residency: Domicile - Military Spouse
19-95 19-95 Rulings of the Tax Commissioner 08/27/2019 Nonmonitored Fire/Safety Systems, Sampling Error
19-97 19-97 Rulings of the Tax Commissioner 08/27/2019 Federal Adjusted Gross Income (FAGI): IRS Information - Conformity
19-98 19-98 Rulings of the Tax Commissioner 08/27/2019 Residency : Domicile - Failure to Change
19-99 19-99 Rulings of the Tax Commissioner 08/27/2019 Deduction : Itemized - Substantiation
19-92 19-92 Rulings of the Tax Commissioner 08/23/2019 Residency: Domicile - Foreign Country
19-93 19-93 Rulings of the Tax Commissioner 08/23/2019 Retaliatory: Out-of-State Basis- Regulatory Costs Imposed; Internal Audit Fee
19-94 19-94 Rulings of the Tax Commissioner 08/23/2019 Subtractions: Federal Employee Tip Credit - Lost Business Expense Deduction
19-91 19-91 Rulings of the Tax Commissioner 08/16/2019 Residency: Domicile - Failure to Abandon Virginia Domicile
19-89 19-89 Rulings of the Tax Commissioner 08/15/2019 Subtraction : Qualified Research Expense - Pass through entity
19-90 19-90 Rulings of the Tax Commissioner 08/15/2019 Credit : Tax Paid to a Foreign Person - Retirement income; Tax Paid to another state - Foreign Country; Administration - Tax Treaty: Mexico
19-88 19-88 Rulings of the Tax Commissioner 08/15/2019 Residency - Domicile: Failure to Abandon
19-85 19-85 Rulings of the Tax Commissioner 08/12/2019 Exemption Certificates: Estimated Assessment
19-86 19-86 Rulings of the Tax Commissioner 08/12/2019 Credit : Tax Paid to Another State - D.C. Corporate Franchise Tax
19-87 19-87 Rulings of the Tax Commissioner 08/12/2019 Administration : Assessment - Discrimination