| 18-39           | 
                                                                                        18-39           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/29/2018           | 
                                                                                        Net Operating Loss, NOL Deduction and Carryforward           | 
              
          
                                                                                        | 18-36           | 
                                                                                        18-36           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/26/2018           | 
                                                                                        Taxes Paid to Another State, Resident           | 
              
          
                                                                                        | 18-33           | 
                                                                                        18-33           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/26/2018           | 
                                                                                        Domicile, Assessment Based on Available Information           | 
              
          
                                                                                        | 18-34           | 
                                                                                        18-34           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/26/2018           | 
                                                                                        Domicile and Failure to Abandon Virginia Domicile           | 
              
          
                                                                                        | 18-35           | 
                                                                                        18-35           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/26/2018           | 
                                                                                        Assessment and Timeliness           | 
              
          
                                                                                        | 18-221           | 
                                                                                        18-221           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/22/2018           | 
                                                                                        Addition:  Intangible Expenses - Royalties, Subject to Tax Exception           | 
              
          
                                                                                        | 18-32           | 
                                                                                        18-32           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/21/2018           | 
                                                                                        Statute of Limitations and Refund           | 
              
          
                                                                                        | 18-29           | 
                                                                                        18-29           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/20/2018           | 
                                                                                        Refunds, Federal Changes, Statute of Limitations and Reporting           | 
              
          
                                                                                        | 18-30           | 
                                                                                        18-30           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/20/2018           | 
                                                                                        Wholesaler, Business Service, Situs and Data Storage Systems           | 
              
          
                                                                                        | 18-31           | 
                                                                                        18-31           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/20/2018           | 
                                                                                        Assessment and Timeliness           | 
              
          
                                                                                        | 18-27           | 
                                                                                        18-27           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/15/2018           | 
                                                                                        Domicile and Failure to Abandon Virginia Domicile           | 
              
          
                                                                                        | 18-28           | 
                                                                                        18-28           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/15/2018           | 
                                                                                        Subtraction, Combat Zone Pay           | 
              
          
                                                                                        | 18-25           | 
                                                                                        18-25           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/14/2018           | 
                                                                                        Domicile and Failure to Abandon Virginia Domicile           | 
              
          
                                                                                        | 18-23           | 
                                                                                        18-23           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/14/2018           | 
                                                                                        Second Quarter Interest Rates for 2018           | 
              
          
                                                                                        | 18-26           | 
                                                                                        18-26           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/14/2018           | 
                                                                                        Unified Filing, Tax Paid to Another State and Credit for Income Tax Paid           | 
              
          
                                                                                        | 18-24           | 
                                                                                        18-24           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/14/2018           | 
                                                                                        Federal Reemption and Internet Tax Freedom Act           | 
              
          
                                                                                        | 18-2           | 
                                                                                        18-23           | 
                                                                                        Tax Bulletins           | 
                                                                                        03/14/2018           | 
                                                                                        Second Quarter Interest Rates for 2018           | 
              
          
                                                                                        | 18-21           | 
                                                                                        18-21           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/12/2018           | 
                                                                                        Taxes Paid to Another State, Unified Filing and Credit for Tax Paid           | 
              
          
                                                                                        | 18-22           | 
                                                                                        18-22           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/12/2018           | 
                                                                                        Deductions, Jurisdiction, Payroll Apportionment and Out-of-State           | 
              
          
                                                                                        | 18-19           | 
                                                                                        18-19           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/09/2018           | 
                                                                                        Subtractions, Foreign Source Income and Nonresident Return           | 
              
          
                                                                                        | 18-20           | 
                                                                                        18-20           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/09/2018           | 
                                                                                        Returns, Filing Requirements, Allocation and Apportionment, Apportionable Income and 338 Election           | 
              
          
                                                                                        | 18-17           | 
                                                                                        18-17           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/08/2018           | 
                                                                                        Audit and Taxpayer Records           | 
              
          
                                                                                        | 18-18           | 
                                                                                        18-18           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/08/2018           | 
                                                                                        Refunds, Statute of Limitations and Protective Claim           | 
              
          
                                                                                        | 18-16           | 
                                                                                        18-16           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        03/07/2018           | 
                                                                                        Subtraction, U.S. Obligations and IRA Distributions           | 
              
          
                                                                                        | 18-14           | 
                                                                                        18-14           | 
                                                                                        Rulings of the Tax Commissioner           | 
                                                                                        02/26/2018           | 
                                                                                        Exemptions, Jurisdiction, Nonprofit Organization           |