Document # Public Document # Document Type Date Issued Description
05-11 05-11 Rulings of the Tax Commissioner 02/04/2005 Fee charged for credit card service is not subject to tax
05-109 05-109 Rulings of the Tax Commissioner 07/18/2005 Taxpayer failed to provide the documentation assessment upheld
05-108 05-108 Rulings of the Tax Commissioner 07/08/2005 Estimated payments; refunds and adjustments: out-of-state tax credit
05-107 05-107 Rulings of the Tax Commissioner 07/08/2005 Audit concluded Taxpayers changed their domicile from State A to Virginia
05-106 05-106 Rulings of the Tax Commissioner 07/08/2005 Sells and installs medical equipment; using and consuming contractor
05-105 05-105 Rulings of the Tax Commissioner 07/05/2005 Issues related to tax on purchased items for manufacturing
05-104 05-104 Rulings of the Tax Commissioner 07/05/2005 Income tax based on the false deductions
05-103 05-103 Rulings of the Tax Commissioner 07/01/2005 A parent corporation of an affiliated group files a combined Virginia return
05-102 05-102 Rulings of the Tax Commissioner 05/13/2005 Cigarette Tax Rate Increase Guidelines and Rules, House Bill 5018
05-101 05-101 Rulings of the Tax Commissioner 06/30/2005 2005 Legislative Summary
05-101 05-101 Legislative Summaries 06/30/2005 2005 Legislative Summary
05-100 05-100 Rulings of the Tax Commissioner 06/28/2005 Arm's length - intercompany transactions
05-10 05-10 Rulings of the Tax Commissioner 02/03/2005 Sale of direct mail advertising packets
05-10 05-154 Tax Bulletins 09/23/2005 Fourth Quarter Interest Rates 2005
05-1 05-27 Tax Bulletins 03/07/2005 Important Information Regarding 2004 Virginia Income Tax Returns
05-1 05-1 Rulings of the Tax Commissioner 01/18/2005 Gross receipts attributed to business in other states
05-081 Attorney General's Opinion 01/09/2006 Taxes or assessments upon abutting property owners
05-073 Attorney General's Opinion 12/02/2005 Taxing jurisdiction of landowner's property from one locality to other locality
05-028 Attorney General's Opinion 08/01/2005 Violation of uniformity of taxation provision of Constitution of Virginia for locality to impose progressive tax rate on residential real estate based upon assessed value.
05-027 Attorney General's Opinion 08/19/2005 Authority for locality to impose greater threshold amount of gross receipts for purposes of BPOL tax than statutory minimum; locality may create subclassification of BPOL business classification and apply different threshold of gross receipts, provided threshold is greater than applicable statutory threshold and reasonable municipal policy exists to justify classifications.
05-021 Attorney General's Opinion 06/14/2005 Design, establishment, and maintenance of secure data processing system containing confidential taxpayer information primarily is question of fact for local commissioner of revenue; commissioner should balance administrative discretion with statute governing secrecy of certain information obtained in performance of his duties and Government Data Collection and Dissemination Practices Act. Information contained on and access to such system is subject to secrecy. Design and construction of system without access to confidential data is not necessarily subject to secrecy provisions that prohibit commissioner from divulging certain information.
04301974 Attorney General's Opinion 04/30/1974 County Motor Vehicle License Tax; School Buses Owned by Private Schools
04301970 Attorney General's Opinion 04/30/1970 Utilities; County Tax
04291996 Attorney General's Opinion 04/29/1996 Board of supervisors may reduce annual tax rate on personal property at any time during calendar year until July 1, 1996, effective date of amendment providing for change in tangible personal property tax rate to be made before date commissioner of revenue delivers personal property and land books to treasurer; lacks authority to make taxpayer refunds resulting from personal property tax reduction, absent specific statutory authority.
04291988-2 Attorney General's Opinion 04/29/1988 Refund Resulting from Proration of Personal Property Tax