Document # Public Document # Document Type Date Issued Description
16-126 16-126 Rulings of the Tax Commissioner 06/22/2016 Erroneous refund results from “a misrepresentation of a material fact by the taxpayer including inadvertent taxpayer errors," and is collectible by the Department.
16-130 16-130 Rulings of the Tax Commissioner 06/22/2016 Taxpayers did not prove that the gain from the sale of State A property was attributable to their period of residence outside Virginia.
16-123 16-123 Rulings of the Tax Commissioner 06/22/2016 The taxpayer was a responsible officer of the business and that the outstanding tax assessments of the business were properly converted to the taxpayer
16-127 16-127 Rulings of the Tax Commissioner 06/22/2016 The Department finds the Taxpayer remained domiciled in Virginia in 2012 and was required to file a Virginia income tax return.
16-124 16-124 Rulings of the Tax Commissioner 06/22/2016 The documentation provided by the Taxpayer, both in the audit and with its appeal was insufficient to prove its statements.
16-128 16-128 Rulings of the Tax Commissioner 06/22/2016 Taxpayer spent more than 183 days living in Virginia and would be considered to be a Virginia resident for income tax purposes.
16-121 16-121 Rulings of the Tax Commissioner 06/17/2016 Third Quarter Interest Rates 2016
16-4 16-121 Tax Bulletins 06/17/2016 Third Quarter Interest Rates 2016
16-119 16-119 Rulings of the Tax Commissioner 06/15/2016 The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia.
16-120 16-120 Rulings of the Tax Commissioner 06/13/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-118 16-118 Rulings of the Tax Commissioner 06/13/2016 Taxpayer operating multiple businesses; Taxpayer and the City would have to determine the correct classification and the tax rates for these businesses.
16-116 16-116 Rulings of the Tax Commissioner 06/08/2016 A taxpayer's requirement to file a Virginia income tax return is established under Virginia law
16-113 16-113 Rulings of the Tax Commissioner 06/08/2016 Filing bad debt tax credits on returns filed with the Department
16-117 16-117 Rulings of the Tax Commissioner 06/08/2016 Person subject to file Virginia income tax
16-114 16-114 Rulings of the Tax Commissioner 06/08/2016 Untaxed assets; Records and returns
16-115 16-115 Rulings of the Tax Commissioner 06/08/2016 The burden of proof is on the Taxpayer to show she was not subject to income tax in Virginia
16-109 16-109 Rulings of the Tax Commissioner 05/31/2016 Corporation’s delinquent sales tax assessments were converted to the Taxpayer as a responsible officer of the Corporation.
16-110 16-110 Rulings of the Tax Commissioner 05/31/2016 Corporation’s delinquent sales tax assessments were converted to the Taxpayer as a responsible officer of the Corporation.
16-111 16-111 Rulings of the Tax Commissioner 05/31/2016 A review of the Department’s records showed the Taxpayer had not filed a return.
16-112 16-112 Rulings of the Tax Commissioner 05/31/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-221 16-221 Rulings of the Tax Commissioner 05/28/2016 2016 LEGISLATIVE SUMMARY
16-108 16-108 Rulings of the Tax Commissioner 05/26/2016 The burden of proof is upon the Taxpayer to establish a correction to an assessment that it appeals
16-104 16-104 Rulings of the Tax Commissioner 05/25/2016 Untaxed sales transactions.
16-105 16-105 Rulings of the Tax Commissioner 05/25/2016 Taxpayers cannot be held as corporate officers as defined under Va. Code § 58.1-1813 for the periods in question.
16-102 16-102 Rulings of the Tax Commissioner 05/25/2016 Broadcasting Exemption