Document # Public Document # Document Type Date Issued Description
10-67 10-67 Rulings of the Tax Commissioner 05/12/2010 County must consider the Taxpayer's appraisals in determining the fair market value
10-69 10-69 Rulings of the Tax Commissioner 05/12/2010 Cardlock petroleum terminals are considered to be a definite place of business
10-65 10-65 Rulings of the Tax Commissioner 05/12/2010 Retail sales and use tax application in regard to commission income
10-64 10-64 Rulings of the Tax Commissioner 05/12/2010 Taxpayer has the burden of proving that the tax assessed is incorrect
10-54 10-54 Rulings of the Tax Commissioner 05/07/2010 Resident/ nonresident couple deductions/ personal exemptions must be proportionally allocated
10-50 10-50 Rulings of the Tax Commissioner 05/07/2010 Taxpayer underreported the tax in connection with textbooks
10-53 10-53 Rulings of the Tax Commissioner 05/07/2010 Taxpayer not a domiciliary resident of Virginia and not subject to Virginia income tax
10-47 10-47 Rulings of the Tax Commissioner 05/07/2010 The Food Tax Reduction Program
10-63 10-63 Rulings of the Tax Commissioner 05/07/2010 Survivor annuity benefits qualify for the Virginia income tax subtraction for death benefits
10-49 10-49 Rulings of the Tax Commissioner 05/07/2010 Taxpayer underreported the tax in connection with textbooks
10-55 10-55 Rulings of the Tax Commissioner 05/07/2010 Military Spouses Residency Relief Act was enacted in 2009 and is not retroactive .
10-60 10-60 Rulings of the Tax Commissioner 05/07/2010 Assessment for recovery of erroneous refund
10-61 10-61 Rulings of the Tax Commissioner 05/07/2010 Taxpayer has not provided factual information concerning the cessation business
10-48 10-48 Rulings of the Tax Commissioner 05/07/2010 Sales and use tax and withholding tax compliance issues
10-58 10-58 Rulings of the Tax Commissioner 05/07/2010 Federal conformity not a voluntary issue
10-52 10-52 Rulings of the Tax Commissioner 05/07/2010 Taxpayer failed to abandon his Virginia domicile during the taxable year
10-51 10-51 Rulings of the Tax Commissioner 05/07/2010 Taxpayer underreported the tax in connection with textbooks
10-57 10-57 Rulings of the Tax Commissioner 05/07/2010 Assessment for the recovery of an erroneous refund
10-59 10-59 Rulings of the Tax Commissioner 05/07/2010 Amended Virginia returns were timely filed
10-46 10-46 Rulings of the Tax Commissioner 05/06/2010 Guidelines and Rules for the Accelerated Sales Tax
10-45 10-45 Rulings of the Tax Commissioner 05/05/2010 Taxpayers not permitted to claim Credits earned by pass-through entities in this case.
10-006 Attorney General's Opinion 04/26/2010 Local real properly taxes on clay and sand.
10-43 10-43 Rulings of the Tax Commissioner 04/23/2010 Service contracted in connection with software purchase delivered in tangible form
10-015 Attorney General's Opinion 04/14/2010 Appropriation act that appropriates money and raises funds by taxes or fees would not violate single object rule of Constitution.
10-34 10-34 Rulings of the Tax Commissioner 04/08/2010 Requesting classification BTPP v MTT