Document # Public Document # Document Type Date Issued Description
14-187 14-187 Rulings of the Tax Commissioner 12/11/2014 Taxpayer failed to demonstrate the clear intent to abandon his Virginia domicile.
14-038 Attorney General's Opinion 10/01/2014 Applicable Law and Discussion
14-169 14-169 Rulings of the Tax Commissioner 09/12/2014 Donation did not qualify for the Credit
14-163 14-163 Rulings of the Tax Commissioner 09/08/2014 Tax credit for the income taxes paid to the other states
14-147 14-147 Rulings of the Tax Commissioner 08/26/2014 Statutory method of valuing the machinery and tools/Fair market value
14-142 14-142 Rulings of the Tax Commissioner 08/13/2014 Taxpayer did not provide the requested documents. County denied application.
14-132 14-132 Rulings of the Tax Commissioner 08/07/2014 Commonwealth's policy of strict construction of exemption statutes.
14-126 14-126 Rulings of the Tax Commissioner 07/30/2014 Guidelines and Rules for the Tobacco Products Tax
14-116 14-116 Rulings of the Tax Commissioner 07/22/2014 Underreported taxable sales
14-112 14-112 Rulings of the Tax Commissioner 07/17/2014 Subtraction for an annuity death benefit limits/insurance contracts issued as lump sum payments
14-105 14-105 Rulings of the Tax Commissioner 07/16/2014 Assessment issued for untaxed sales and purchases
14-104 14-104 Rulings of the Tax Commissioner 07/03/2014 Taxpayer was a domiciliary resident based on the evidence provided
14-98 14-98 Rulings of the Tax Commissioner 07/02/2014 Application of retail sales and use tax to various products
14-97 14-97 Legislative Summaries 07/01/2014 2014 Legislative Summary
14-97 14-97 Rulings of the Tax Commissioner 07/01/2014 2014 Legislative Summary
14-95 14-95 Rulings of the Tax Commissioner 06/24/2014 Assessment of consumer use tax on various purchases of tangible personal property
14-93 14-93 Rulings of the Tax Commissioner 06/19/2014 Land Preservation Tax Credit, Statute of Limitations
14-92 14-92 Rulings of the Tax Commissioner 06/16/2014 Internet Service Provider (ISP) Exemption
14-82 14-82 Rulings of the Tax Commissioner 05/30/2014 Sales tax was collected but not remitted to the Department.
14-83 14-83 Rulings of the Tax Commissioner 05/30/2014 Consumer use tax on various purchases of untaxed materials used in fabrication.
14-73 14-73 Rulings of the Tax Commissioner 05/28/2014 Out-of-State Tax Credit and Gambling Winnings from Slot Machines
14-71 14-71 Rulings of the Tax Commissioner 05/27/2014 Royalty Expense Add-back
13-081 Attorney General's Opinion 05/16/2014 A locality may not by administrative action refund erroneously assessed real estate taxes after the three-year limitation period has passed.
14-62 14-62 Rulings of the Tax Commissioner 05/06/2014 Affiliates lacked positive apportionment factors/Taxpayer has not provided necessary documentation
14-61 14-61 Rulings of the Tax Commissioner 04/30/2014 Land Preservation Tax Credit/Credit was revalued/Appraisals