Document # Public Document # Document Type Date Issued Description
14-61 14-61 Rulings of the Tax Commissioner 04/30/2014 Land Preservation Tax Credit/Credit was revalued/Appraisals
14-55 14-55 Rulings of the Tax Commissioner 04/24/2014 Advisory opinion regarding idle machinery and tools.
13-033 Attorney General's Opinion 04/11/2014 Authority of a locality to collect from a taxpayer attorney's fees
14-50 14-50 Rulings of the Tax Commissioner 04/04/2014 No sufficient justification is presented for waiving the penalty.
14-45 14-45 Rulings of the Tax Commissioner 03/28/2014 Merchant Seamen: Virginia domiciled not completely abandoned
14-44 14-44 Rulings of the Tax Commissioner 03/24/2014 Leasehold interests; Recordation Tax
14-43 14-43 Rulings of the Tax Commissioner 03/21/2014 Consuming contractor/Retailer? Out of state place of business
14-35 14-35 Rulings of the Tax Commissioner 03/18/2014 Taxpayers were responsible for income tax resulting from their proportional share of VALLC's
14-32 14-32 Rulings of the Tax Commissioner 03/07/2014 Taxpayer is given the responsibility to compute, file and pay their own income tax.
14-28 14-28 Rulings of the Tax Commissioner 03/04/2014 Assessed for underreporting sales and failure to withhold income tax from employee
14-19 14-19 Rulings of the Tax Commissioner 02/25/2014 Assessed sales tax on untaxed sales of prepaid telephone access cards
14-17 14-17 Rulings of the Tax Commissioner 02/10/2014 Taxpayer Bill of Rights, City /County tax authorities, tax audits/ tax assessments
14-7 14-7 Rulings of the Tax Commissioner 01/21/2014 Revaluation of the Credit,/Third Party Appraisal
14-4 14-4 Rulings of the Tax Commissioner 01/16/2014 Assessment of sales tax on untaxed sales of tangible personal property.
13-070 Attorney General's Opinion 12/27/2013 Exemption does not extend to a person who has placed title to the real property in any form of trust,
13-235 13-235 Rulings of the Tax Commissioner 12/19/2013 Meals and drinks provided to employees free of charge are not subject to the tax.
13-227 13-227 Rulings of the Tax Commissioner 12/18/2013 Subtraction on annuity death benefit income received from a federal employee retirement plan.
13-228 13-228 Rulings of the Tax Commissioner 12/18/2013 Death Benefit Subtraction
13-224 13-224 Rulings of the Tax Commissioner 12/13/2013 Taxpayer was a manufacturer exempt from the BPOL tax
13-216 13-216 Rulings of the Tax Commissioner 12/12/2013 Itinerant merchants; Recreation center used for-profit and not-for-profit events.
13-213 13-213 Rulings of the Tax Commissioner 11/18/2013 Adjustments made to combined corporate income tax return with subsidiaries
13-202 13-202 Rulings of the Tax Commissioner 11/01/2013 Consumer use tax on untaxed purchases of tangible personal property
13-195 13-195 Rulings of the Tax Commissioner 10/23/2013 Add-back of loss realized on factoring transactions
13-192 13-192 Rulings of the Tax Commissioner 10/22/2013 Complete Auto Transit; Taxpayer is not exempt from BPOL tax as a result of federal preemption.
13-191 13-191 Rulings of the Tax Commissioner 10/22/2013 Complete Auto Transit; Taxpayer is not exempt from BPOL tax as a result of federal preemption.