Document # Public Document # Document Type Date Issued Description
07-53 07-53 Rulings of the Tax Commissioner 05/04/2007 The Soldiers' and Sailors' Civil Relief Act of 1940 (50 U.S.C. § 574)
07-54 07-54 Rulings of the Tax Commissioner 05/04/2007 Timely filed return; Late filing penalty and associated interest abated
07-51 07-51 Rulings of the Tax Commissioner 04/26/2007 Taxpayer requests a ruling regarding Virginia corporate income tax
07-47 07-47 Rulings of the Tax Commissioner 04/26/2007 Installation of modular duplexes by the Taxpayer/Vendor, Taxable Consumer
07-46 07-46 Rulings of the Tax Commissioner 04/26/2007 Taxpayer has been remitting this tax in error and request refunds.
07-48 07-48 Rulings of the Tax Commissioner 04/26/2007 Credit for taxes paid other states
07-45 07-45 Rulings of the Tax Commissioner 04/26/2007 Birth control implant device does not meet requirements for exemption
07-50 07-50 Rulings of the Tax Commissioner 04/26/2007 Income tax filing requirements of an out-of-state limited partnership.
07-49 07-49 Rulings of the Tax Commissioner 04/26/2007 Department enforcing the three-year limitations period to apply for a refund
07-52 07-52 Rulings of the Tax Commissioner 04/26/2007 Taxpayer's business is an integrated part of its parent's business; Automotive parts
07-44 07-44 Rulings of the Tax Commissioner 04/26/2007 An adjustment of the extrapolation and error factor is not warranted
07-43 07-43 Rulings of the Tax Commissioner 04/26/2007 Exemption denied on supplies for training and maintenance horse related activities
07-36 07-36 Rulings of the Tax Commissioner 04/20/2007 Taxpayer did not filed a complete administrative appeal within the 90-day limitations period
07-39 07-39 Rulings of the Tax Commissioner 04/20/2007 Out-of-state tax credit is not applicable for the taxes paid to Canada
07-40 07-40 Rulings of the Tax Commissioner 04/20/2007 Virginia requires claims for refund to be filed within three years from the due date
07-38 07-38 Rulings of the Tax Commissioner 04/20/2007 The taxpayer appealed the assessment of tax on the lease payments
07-41 07-41 Rulings of the Tax Commissioner 04/20/2007 Adequate documentation not furnished to support the gross receipts reported to IRS
07-35 07-35 Rulings of the Tax Commissioner 04/20/2007 Tax is applicable to transactions between Taxpayer and its affiliates
07-37 07-37 Rulings of the Tax Commissioner 04/20/2007 The use of a Virginia Distributor by Company A does not create nexus for Company A
07-33 07-33 Rulings of the Tax Commissioner 04/18/2007 Six-Month Filing, Payment Extension Following Virginia Tech Tragedy
07-6 07-33 Tax Bulletins 04/18/2007 SIX-MONTH FILING, PAYMENT EXTENSION FOLLOWING VIRGINIA TECH TRAGEDY
07-31 07-31 Rulings of the Tax Commissioner 04/10/2007 Taxpayer asserts that she qualified as a commuter not a resident
07-29 07-29 Rulings of the Tax Commissioner 04/09/2007 Failure to file and pay withholding taxes
07-32 07-32 Rulings of the Tax Commissioner 04/09/2007 Advertisements For The Absorption Of Sales Tax
07-34 07-34 Rulings of the Tax Commissioner 04/09/2007 Businesses that provide communications services to hotels and their guests