Document # Public Document # Document Type Date Issued Description
05-75 05-75 Rulings of the Tax Commissioner 05/16/2005 Taxpayer's contract meets the FAR definitions of IR&D
05-102 05-102 Rulings of the Tax Commissioner 05/13/2005 Cigarette Tax Rate Increase Guidelines and Rules, House Bill 5018
05-74 05-74 Rulings of the Tax Commissioner 05/09/2005 Distribution from a retirement plan not reported as Virginia source income
05-73 05-73 Rulings of the Tax Commissioner 05/09/2005 Audit sample and extrapolation.
05-69 05-69 Rulings of the Tax Commissioner 05/06/2005 Filing Requirements For investment Pass-Through Entities
05-71 05-71 Rulings of the Tax Commissioner 05/06/2005 Refusal to file the requested individual returns
05-6 05-69 Tax Bulletins 05/06/2005 Important Information Regarding Filing Requirements For Pass-Through Entities
05-70 05-70 Rulings of the Tax Commissioner 05/06/2005 Broadcasting equipment and parts and accessories
05-72 05-72 Rulings of the Tax Commissioner 05/06/2005 Miscellaneous income should be included in sales factor
05-68 05-68 Rulings of the Tax Commissioner 04/26/2005 Intent to evade filing income tax is subject to a 100% fraud penalty
05-66 05-66 Rulings of the Tax Commissioner 04/26/2005 Land Preservation Tax Credit
05-5 05-67 Tax Bulletins 04/26/2005 Extensions and Other Tax Benefits to Members of the Armed Forces Serving in Areas Designated as Combat Zones
05-65 05-65 Rulings of the Tax Commissioner 04/26/2005 Unified nonresident individual income tax returns
05-64 05-64 Rulings of the Tax Commissioner 04/26/2005 Gross proceeds from the leased equipment; Registration.
05-63 05-63 Rulings of the Tax Commissioner 04/26/2005 Inclusion of large taxable sales in an audit sample collected in error.
05-67 05-67 Rulings of the Tax Commissioner 04/26/2005 Extensions and Other Tax Benefits to Members of the Armed Forces Serving in Areas Designated as Combat Zones
05-3 05-61 Tax Bulletins 04/18/2005 Financial Corporation Apportionment and Nexus
05-62 05-62 Rulings of the Tax Commissioner 04/18/2005 Credit against the Taxpayer's liability for taxes paid in error by its customers
05-61 05-61 Rulings of the Tax Commissioner 04/18/2005 Financial Corporation Apportionment and Nexus
05-60 05-60 Rulings of the Tax Commissioner 04/14/2005 Credit for Taxes Paid to Other States
05-4 05-57 Tax Bulletins 04/13/2005 Exemption Eligibility Expanded – For Nonprofit Organizations
05-57 05-57 Rulings of the Tax Commissioner 04/13/2005 Exemption Eligibility Expanded – For Nonprofit Organizations
05-56 05-56 Rulings of the Tax Commissioner 04/12/2005 Tangible personal property used directly in public utility service
05-59 05-59 Rulings of the Tax Commissioner 04/12/2005 A "speculative builder" request for refund denied
05-58 05-58 Rulings of the Tax Commissioner 04/12/2005 Methodology to be utilized in calculating its gross receipts