15-28 |
15-28 |
Rulings of the Tax Commissioner |
02/24/2015 |
The Taxpayer has failed to provide sufficient evidence to support her claim of maintaining domicile in (State A). |
15-25 |
15-25 |
Rulings of the Tax Commissioner |
02/24/2015 |
Federal Comformity |
15-29 |
15-29 |
Rulings of the Tax Commissioner |
02/24/2015 |
The provisions of Va. Code § 58.1-499 D are clear and do not provide the Department with any discretion in enforcing the three-year limitations period to apply for a refund. |
15-26 |
15-26 |
Rulings of the Tax Commissioner |
02/24/2015 |
Death Benefit Subtraction |
15-30 |
15-30 |
Rulings of the Tax Commissioner |
02/24/2015 |
Out-of-State Deduction;Property Valuation;Contractors and Classification |
15-27 |
15-27 |
Rulings of the Tax Commissioner |
02/24/2015 |
The Taxpayers failed to file amended returns based on the federal changes. |
15-31 |
15-31 |
Rulings of the Tax Commissioner |
03/03/2015 |
Rapid advancements in technology since the introduction of computers as a separate class of property means that the types of tangible personal property that could be considered programmable computer equipment and computer peripherals are constantly changing. |
15-32 |
15-32 |
Rulings of the Tax Commissioner |
03/03/2015 |
Correction of withholding tax assessments. |
15-33 |
15-33 |
Rulings of the Tax Commissioner |
03/03/2015 |
Payment was claimed in 2011, it cannot be applied to the 2012 taxable year. |
15-34 |
15-34 |
Rulings of the Tax Commissioner |
03/04/2015 |
Capital loss resulting from the sale of the ownership interest back to the Partnership was disallowed by the IRS. |
15-38 |
15-38 |
Rulings of the Tax Commissioner |
03/04/2015 |
Department adjusted the deduction claimed by the Taxpayer for unreimbursed employee expenses reported on their Virginia income tax. |
15-35 |
15-35 |
Rulings of the Tax Commissioner |
03/04/2015 |
Taxpayer made an assumption that state revenue departments forward returns received for other states to the appropriate state. While this may be practiced in other states, the Department typically returns such filings to taxpayers. |
15-39 |
15-39 |
Rulings of the Tax Commissioner |
03/04/2015 |
Classification/ Records |
15-36 |
15-36 |
Rulings of the Tax Commissioner |
03/04/2015 |
Taxpayer was not a domiciliary resident of Virginia during any part of the taxable year. |
15-37 |
15-37 |
Rulings of the Tax Commissioner |
03/04/2015 |
The Department denied the refund claimed on the return because the return was filed outside the statute of limitations. |
15-2 |
15-40 |
Tax Bulletins |
03/17/2015 |
VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2015 |
15-40 |
15-40 |
Rulings of the Tax Commissioner |
03/17/2015 |
VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2015 |
15-44 |
15-44 |
Rulings of the Tax Commissioner |
03/18/2015 |
Taxpayers are contesting the audit assessments of the communications sales tax on Internet reactivation fees |
15-41 |
15-41 |
Rulings of the Tax Commissioner |
03/18/2015 |
Taxpayer does not agree with the audit methodology used to estimate the tax liability. |
15-45 |
15-45 |
Rulings of the Tax Commissioner |
03/18/2015 |
The statute of limitations for filing a return claiming a refund for the 2010 taxable year expired the day after May 2, 2014 |
15-42 |
15-42 |
Rulings of the Tax Commissioner |
03/18/2015 |
Taxpayer claims that the ABC audit is inaccurate and overstates the Taxpayer's alcoholic beverage sales. |
15-46 |
15-46 |
Rulings of the Tax Commissioner |
03/18/2015 |
A nonresident trust is liable for income tax on its share of income, gain loss and deduction attributable to Virginia sources. |
15-43 |
15-43 |
Rulings of the Tax Commissioner |
03/18/2015 |
Taxpayer was not required to charge and collect the sales tax from the Buyer |
15-47 |
15-47 |
Rulings of the Tax Commissioner |
03/23/2015 |
Updated Guidelines for the Motion Picture Production Tax Credit
|
15-55 |
15-55 |
Rulings of the Tax Commissioner |
04/03/2015 |
The Department disallowed the refunds claimed because the statute of limitations had expired |