Document # Public Document # Document Type Date Issued Description
10-41 10-41 Rulings of the Tax Commissioner 04/08/2010 Taxpayer failed to furnish information required by law, assessment upheld.
10-32 10-32 Rulings of the Tax Commissioner 04/08/2010 Taxpayer was neither a domiciliary nor an actual resident of Virginia taxable years.
10-34 10-34 Rulings of the Tax Commissioner 04/08/2010 Requesting classification BTPP v MTT
10-37 10-37 Rulings of the Tax Commissioner 04/08/2010 Employment Separation Agreement/Dividends
10-42 10-42 Rulings of the Tax Commissioner 04/08/2010 Burden of proving domicile lies with the person alleging the change.
10-36 10-36 Rulings of the Tax Commissioner 04/08/2010 BPOL tax assessed in a manner consistent with state law local ordinance
10-33 10-33 Rulings of the Tax Commissioner 04/08/2010 Local clerk responsible for determining value on real estate for recordation tax purposes.
10-40 10-40 Rulings of the Tax Commissioner 04/08/2010 Department's authority for disallowing subtraction for foreign dividends
10-38 10-38 Rulings of the Tax Commissioner 04/08/2010 Commissioner is not authorized to waive the statute of limitations
10-35 10-35 Rulings of the Tax Commissioner 04/08/2010 Manufacturing exemption/ Definite place of business/Vending machines
10-44 10-44 Rulings of the Tax Commissioner 04/01/2010 Virginia Tire Recycling Fee
10-26 10-26 Rulings of the Tax Commissioner 03/31/2010 Computerized printing equipment used directly in manufacturing activities.
10-29 10-29 Rulings of the Tax Commissioner 03/31/2010 A nonresident who works in Virginia may apportion his or her salary to Virginia
10-25 10-25 Rulings of the Tax Commissioner 03/31/2010 Consumer utility tax assessments
10-30 10-30 Rulings of the Tax Commissioner 03/31/2010 Documentation sufficient all mortgage expenses were accounted for separately.
10-27 10-27 Rulings of the Tax Commissioner 03/31/2010 True object test to mixed use contracts
10-31 10-31 Rulings of the Tax Commissioner 03/31/2010 IRS corrected the Taxpayer's FAGI to include the qualified dividends.
10-24 10-24 Rulings of the Tax Commissioner 03/30/2010 Fixed Date Conformity Advanced to January 22, 2010
10-4 10-24 Tax Bulletins 03/30/2010 Fixed Date Conformity Advanced to January 22, 2010
10-20 10-20 Rulings of the Tax Commissioner 03/26/2010 Taxpayer was correctly classified as a using and consuming real property contractor
10-22 10-22 Rulings of the Tax Commissioner 03/26/2010 A facilities charge included in or with the sales price of tangible personal property or taxable services is subject to the Virginia retail sales and use tax
10-21 10-21 Rulings of the Tax Commissioner 03/26/2010 Taxpayer seeks guidance in the acceptance of exemption certificates
10-23 10-23 Rulings of the Tax Commissioner 03/26/2010 "If husband or wife is a resident and the other is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes..."
10-003 Attorney General's Opinion 03/17/2010 City assesses real property on a twelve-month basis reassessed before the twelve-month period has expired.
10-19 10-19 Rulings of the Tax Commissioner 03/05/2010 2010 Second Quarter Interest Rates