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Tax Type

Document #	Public Document #	Document Type	Date Issued Sort ascending	Description
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.
16-125	16-125	Rulings of the Tax Commissioner	06/22/2016	Taxpayers are considered to be part-year residents and would be eligible to file a part-year return.
16-129	16-129	Rulings of the Tax Commissioner	06/22/2016	Ineligible subtraction.
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.
16-4	16-121	Tax Bulletins	06/17/2016	Third Quarter Interest Rates 2016
16-121	16-121	Rulings of the Tax Commissioner	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
16-112	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.
16-109	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.
16-221	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
16-103	16-103	Rulings of the Tax Commissioner	05/25/2016	Manufacturing Exemption; Repair and replacements parts.

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