Document # Public Document # Document Type Date Issued Description
24-32 24-32 Rulings of the Tax Commissioner 03/21/2024 Administration: Appeal - Not Timely Filed
24-30 24-30 Rulings of the Tax Commissioner 03/21/2024 Residency: Domicile - Military, Intent to Change
24-33 24-33 Rulings of the Tax Commissioner 03/21/2024 Allocation and Apportionment: Manufacturers - Single Factor;
Sales Factor - Cost of Performance;
Subtractions: Research Expenses, Jobs Credit
24-29 24-29 Rulings of the Tax Commissioner 03/20/2024 Allocation and Apportionment: Alternative Method - Unrelated Business Taxable Income (UBTI), Passive Investment Income of Commercially Domiciled Pass Through Entity
24-28 24-28 Rulings of the Tax Commissioner 03/20/2024 Residency: Domicile - State A, State B
Credit: Out-of-state
24-27 24-27 Rulings of the Tax Commissioner 03/20/2024 Jurisdiction : Time for Issuing Determination, Local Business Tax Appeal Requirements, New Assessments
Classification: Consistency - Request for Change
Tangible: Machinery & Tools - Mining Defined, Duplicated Assessment
24-25 24-25 Rulings of the Tax Commissioner 03/20/2024 Tangible: Appeals - Jurisdiction
24-26 24-26 Rulings of the Tax Commissioner 03/20/2024 Additions : Intercompany Intangible Expenses - Subject-To-Tax Exception Limitation, Impact of New Jersey Throw-Out or Throw-Back Rule
24-17 24-17 Rulings of the Tax Commissioner 03/13/2024 Residency: Domicile - Failure to Abandon Virginia With Intent to Change
24-19 24-19 Rulings of the Tax Commissioner 03/13/2024 Residency: Part-Year
Credit : Tax Paid to Another State - Part-Year Limitation, California Reciprocal Computation
24-18 24-18 Rulings of the Tax Commissioner 03/13/2024 Additions: Intercompany Intangible Expenses, Royalty Fees, Merchandise Fees, Computer Systems License Fees;
Subject-To-Tax Exception Limitation
24-20 24-20 Rulings of the Tax Commissioner 03/13/2024 Deductions : Itemized - Gambling Losses Documentation, Mortgage Interest
24-21 24-21 Rulings of the Tax Commissioner 03/13/2024 Administration : Returns - Filing Requirements of Residents
24-16 24-16 Rulings of the Tax Commissioner 03/13/2024 Administration: Appeal - Not Timely Filed
24-22 24-22 Rulings of the Tax Commissioner 03/13/2024 Administration : Return - Limitations On Refunds, Death of Spouse, Pandemic, Medical Issues
24-13 24-13 Rulings of the Tax Commissioner 03/12/2024 Credit: Pass-Through Entity Tax (PTET) - Direct Ownership; Trust Beneficiaries
24-14 24-14 Rulings of the Tax Commissioner 03/12/2024 Administration: Appeal - Requirements for Reconsideration Request Not Satisficed
24-15 24-15 Rulings of the Tax Commissioner 03/12/2024 Residency: Domicile - Failure to Abandon Virginia
Credit: Tax Paid to Another State - Eligibility
24-23 24-23 Rulings of the Tax Commissioner 03/12/2024 Administration: Assessment Collection - Limitations Period
24-24 24-24 Rulings of the Tax Commissioner 03/12/2024 Residency: Domicile - Intent to Change Established
24-8 24-8 Rulings of the Tax Commissioner 02/28/2024 Federal Taxable Income: Net Operating Loss (NOL) - NOL Deduction Carryforward, Fixed Date Conformity Adjustments
Administration: Statute of Limitations - Unclaimed Deductions, Adjustments Permitted to Correct FTI For Open Taxable Years
24-6 24-6 Rulings of the Tax Commissioner 02/28/2024 Exemption: Medicine and Drugs - Qualifying Dealer/Business
24-9 24-9 Rulings of the Tax Commissioner 02/28/2024 Administrative: Collection of Assessments - Statute of Limitations
24-10 24-10 Rulings of the Tax Commissioner 02/28/2024 Administration: Application for Correction - 90 Day Filing Deadline; Protective Claim - Statute of Limitations; Audits - Re-opening;

24-7 24-7 Rulings of the Tax Commissioner 02/28/2024 Residency: Domicile - Failure to Establish Intent Change to a Foreign Country, Failure to Abandon Virginia