Document # Public Document # Document Type Date Issued Description
15-64 15-64 Rulings of the Tax Commissioner 04/15/2015 Retirement Subtraction
15-68 15-68 Rulings of the Tax Commissioner 04/15/2015 Taxpayer request to change its classification for the 2009 through 2014 tax years
15-65 15-65 Rulings of the Tax Commissioner 04/15/2015 Both the self-assessment and payment in this case was deemed to have occurred as of September 15, 2009. The Taxpayer, therefore, had until September 17, 2012 (September 15 was on a Saturday), to file its protective claim. In this case, however, the request was not made until April 2014, well after the three year limitations period had expired.
15-69 15-69 Rulings of the Tax Commissioner 04/15/2015 The information provided by the Taxpayers is insufficient to show the balance of the husband's previously taxed contributions
15-62 15-62 Rulings of the Tax Commissioner 04/15/2015 An audit resulted in the assessment of untaxed sales and purchases of tangible personal property.
15-66 15-66 Rulings of the Tax Commissioner 04/15/2015 Taxpayer proved that the Corporation's failure to pay the assessment was not caused by any willfulness on his part.
15-60 15-60 Rulings of the Tax Commissioner 04/14/2015 Taxpayers failed to file amended Virginia income tax returns reflecting the IRS adjustments
15-61 15-61 Rulings of the Tax Commissioner 04/14/2015 North Carolina income at issue was not reported on a Schedule C, the border state credit would not apply.
15-59 15-59 Rulings of the Tax Commissioner 04/14/2015 Servicemembers Civil Relief Act p
15-57 15-57 Rulings of the Tax Commissioner 04/03/2015 The Department denied the refund on the basis that the statute of limitations for claiming a refund for that taxable year had expired
15-50 15-50 Rulings of the Tax Commissioner 04/03/2015 Virginia College Savings Plan. For purposes of the deduction for a prepaid tuition contract, only a purchaser of the contract can claim the deduction
15-54 15-54 Rulings of the Tax Commissioner 04/03/2015 Taxpayer had not filed a Virginia individual income tax return,
15--58 15-58 Rulings of the Tax Commissioner 04/03/2015 Taxpayer incorrectly claimed a credit for income tax paid to another state.
15-51 15-51 Rulings of the Tax Commissioner 04/03/2015 Taxpayer was not a resident of Virginia for the taxable year and was not required to file a Virginia Resident Income
15-55 15-55 Rulings of the Tax Commissioner 04/03/2015 The Department disallowed the refunds claimed because the statute of limitations had expired
15-48 15-48 Rulings of the Tax Commissioner 04/03/2015 While the payments were issued by an insurance company, the documentation provided clearly shows the distributions were made from a retirement plan established under Internal Revenue Code (IRC) § 403(b).
15-52 15-52 Rulings of the Tax Commissioner 04/03/2015 Roth IRA; Capital Gains from Foreign Investments; Taxable Income
15-56 15-56 Rulings of the Tax Commissioner 04/03/2015 Long-Term Health Care Insurance Premiums
15-49 15-49 Rulings of the Tax Commissioner 04/03/2015 Taxpayer is hereby requested to file a Virginia income tax return for the 2011 taxable year to more accurately reflect his Virginia income tax liability.
15-53 15-53 Rulings of the Tax Commissioner 04/03/2015 Long-Term Capital Gain; Taxpayers had not provided evidence that the gain was attributable to an investment in a qualified business
15-47 15-47 Rulings of the Tax Commissioner 03/23/2015 Updated Guidelines for the Motion Picture Production Tax Credit
15-45 15-45 Rulings of the Tax Commissioner 03/18/2015 The statute of limitations for filing a return claiming a refund for the 2010 taxable year expired the day after May 2, 2014
15-42 15-42 Rulings of the Tax Commissioner 03/18/2015 Taxpayer claims that the ABC audit is inaccurate and overstates the Taxpayer's alcoholic beverage sales.
15-46 15-46 Rulings of the Tax Commissioner 03/18/2015 A nonresident trust is liable for income tax on its share of income, gain loss and deduction attributable to Virginia sources.
15-43 15-43 Rulings of the Tax Commissioner 03/18/2015 Taxpayer was not required to charge and collect the sales tax from the Buyer