Document # Public Document # Document Type Date Issued Description
10-66 10-66 Rulings of the Tax Commissioner 05/12/2010 Documents show the husband as the sole transferee of the Credit
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
10-70 10-70 Rulings of the Tax Commissioner 05/12/2010 Taxpayer is a wholesale merchant and should be taxed for BPOL purposes
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 .
10-52 10-52 Rulings of the Tax Commissioner 05/07/2010 Taxpayer failed to abandon his Virginia domicile during the taxable year
10-50 10-50 Rulings of the Tax Commissioner 05/07/2010 Taxpayer underreported the tax in connection with textbooks
10-62 10-62 Rulings of the Tax Commissioner 05/07/2010 As a service provider, the Taxpayer is generally liable for retail sales and use tax
10-56 10-56 Rulings of the Tax Commissioner 05/07/2010 Taxpayer is currently a federal savings association, not a bank under federal law.
10-58 10-58 Rulings of the Tax Commissioner 05/07/2010 Federal conformity not a voluntary issue
10-54 10-54 Rulings of the Tax Commissioner 05/07/2010 Resident/ nonresident couple deductions/ personal exemptions must be proportionally allocated
10-49 10-49 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
10-47 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
10-48 10-48 Rulings of the Tax Commissioner 05/07/2010 Sales and use tax and withholding tax compliance issues
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
10-60 10-60 Rulings of the Tax Commissioner 05/07/2010 Assessment for recovery of erroneous refund
10-51 10-51 Rulings of the Tax Commissioner 05/07/2010 Taxpayer underreported the tax in connection with textbooks
10-61 10-61 Rulings of the Tax Commissioner 05/07/2010 Taxpayer has not provided factual information concerning the cessation business
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.