Document # Public Document # Document Type Date Issued Description
17-143 17-143 Rulings of the Tax Commissioner 08/23/2017 Taxpayers must contact the IRS to dispute any discrepancies in their FAGI.
17-147 17-147 Rulings of the Tax Commissioner 08/23/2017 The burden of proving that the domicile has been changed lies with the person alleging the change.
17-155 17-155 Rulings of the Tax Commissioner 08/21/2017 GUIDELINES FOR THE RETAIL SALES AND USE TAX EXEMPTION CERTIFICATE FOR STAMPED CIGARETTES PURCHASED FOR RESALE
17-142 17-142 Rulings of the Tax Commissioner 08/07/2017 Department's jurisdiction is limited to appeals from final local determinations concerning local business and mobile property tax assessments.
17-141 17-141 Rulings of the Tax Commissioner 08/01/2017 Taxpayer not held liable as a responsible officer of the Corporation
17-9 17-129 Tax Bulletins 07/28/2017 Changes to the Federal Corporate Income Tax Extended Due Date
17-129 17-129 Rulings of the Tax Commissioner 07/28/2017 Changes to the Federal Corporate Income Tax Extended Due Date
17-223 17-223 Rulings of the Tax Commissioner 07/26/2017 Additions, Written Advice, Intangible Expense, Audit Adjustments and Factoring of Receivables
17-137 17-137 Rulings of the Tax Commissioner 07/20/2017 Taxpayer may file an appeal with the Tax Commissioner only after a final determination has been issued by a locality
17-130 17-130 Rulings of the Tax Commissioner 07/19/2017 Credit for income tax paid on retirement income earned in a foreign country
17-134 17-134 Rulings of the Tax Commissioner 07/19/2017 Calculating the portion of a retirement plan distribution attributable to previously taxed income
17-131 17-131 Rulings of the Tax Commissioner 07/19/2017 Foreign earned income exclusion as provided by IRC § 911(a)(1).
17-135 17-135 Rulings of the Tax Commissioner 07/19/2017 Virginia residents - reciprocal agreement with Pennsylvania.
17-132 17-132 Rulings of the Tax Commissioner 07/19/2017 A husband and wife who file a joint tax return are liable jointly and individually for their tax liabilities.
17-136 17-136 Rulings of the Tax Commissioner 07/19/2017 Virginia resident - reciprocal agreement with Maryland.
17-133 17-133 Rulings of the Tax Commissioner 07/19/2017 Taxpayers are not domiciliary residents of Virginia but they are required to file a nonresident return.
17-140 17-140 Rulings of the Tax Commissioner 06/30/2017 Court Case
17-125 17-125 Rulings of the Tax Commissioner 06/29/2017 Change or correction in federal taxable income
17-118 17-118 Rulings of the Tax Commissioner 06/29/2017 Domicile - burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
17-122 17-122 Rulings of the Tax Commissioner 06/29/2017 Establishing and changing domicile - appropriate returns to be filed.
17-8 17-139 Tax Bulletins 06/29/2017 SALES TAX TREATMENT OF RETAILERS AND CONTRACTORS SELLING AND INSTALLING TANGIBLE PERSONAL PROPERTY
17-115 17-115 Rulings of the Tax Commissioner 06/29/2017 Credit in audit for sales tax paid to vendors - the Taxpayer failed to provide adequate documentation.
17-126 17-126 Rulings of the Tax Commissioner 06/29/2017 Military spouse claiming exemption from income tax.
17-119 17-119 Rulings of the Tax Commissioner 06/29/2017 Taxpayer's appeal application barred by the statute of limitations.
17-123 17-123 Rulings of the Tax Commissioner 06/29/2017 Coalfield Employment Enhancement Tax Credit