Document # Public Document # Document Type Date Issued Description
03-81 03-81 Rulings of the Tax Commissioner 11/03/2003 Selling Call Management Systems used by telemarketing companies
03-83 03-83 Rulings of the Tax Commissioner 11/03/2003 Request to file a unified return
03-092 Attorney General's Opinion 10/31/2003 Taxes and Assessments for local improvements
03-77 03-77 Rulings of the Tax Commissioner 10/31/2003 Virginia Land Conservation Incentives Act of 1999
03-76 03-76 Rulings of the Tax Commissioner 10/30/2003 Limited partnership located outside Virginia, Virginia source income
03-74 03-74 Rulings of the Tax Commissioner 10/27/2003 License fees charged in connection with the use of laser systems
03-75 03-75 Rulings of the Tax Commissioner 10/27/2003 Governmental entity, Real property construction contractors
03-71 03-71 Rulings of the Tax Commissioner 10/15/2003 Classifying a business as industrial, manufacturing
03-72 03-72 Rulings of the Tax Commissioner 10/15/2003 Chapter 11 Bankruptcy
03-73 03-73 Rulings of the Tax Commissioner 10/15/2003 Intercompany license fees and interest
03-70 03-70 Rulings of the Tax Commissioner 10/15/2003 Maritime/port related security system projects; tangible personal property
03-022 Attorney General's Opinion 10/08/2003 Managing agent of apartment complex is not prohibited from releasing to commissioner of revenue tenant list and vehicle information
03-065 Attorney General's Opinion 09/25/2003 Disclosure of confidential tax information to federal government or federal grand jury subpoena or administrative subpoena or summons issued pursuant to I.R.C. § 7602
03-9 03-69 Tax Bulletins 09/22/2003 Fourth Quarter Interest Rates 2003
03-69 03-69 Rulings of the Tax Commissioner 09/22/2003 Fourth Quarter Interest Rates 2004
03-68 03-68 Rulings of the Tax Commissioner 08/29/2003 Yard sales or flea markets, itinerant merchants
03-67 03-67 Rulings of the Tax Commissioner 08/21/2003 LZM, Inc. v. Virginia Department of Taxation Case number CL01-0552
03-63 03-63 Rulings of the Tax Commissioner 08/19/2003 Consolidated refund, merged corporation
03-61 03-61 Rulings of the Tax Commissioner 08/19/2003 Software Custom Modifications License & Services Agreement
03-65 03-65 Rulings of the Tax Commissioner 08/19/2003 Foreign source income, apportionment factor adjustments
03-62 03-62 Rulings of the Tax Commissioner 08/19/2003 Failure to File Individual Tax Returns
03-64 03-64 Rulings of the Tax Commissioner 08/18/2003 Software license
03-66 03-66 Rulings of the Tax Commissioner 08/14/2003 Domiciliary and out of state residents, NOL's
03-59 03-59 Rulings of the Tax Commissioner 08/13/2003 Entertainment and amusement facility
03-58 03-58 Rulings of the Tax Commissioner 08/12/2003 Contractor engaged in concrete construction