Document # Public Document # Document Type Date Issued Description
02-015 Attorney General's Opinion 05/12/2003 Electric cooperative is required to pay local gross receipts tax in 2001 based on year 2000 gross receipts
03-54 03-54 Legislative Summaries 05/03/2003 2003 Legislative Summary
03-54 03-54 Rulings of the Tax Commissioner 05/03/2003 2003 Legislative Summary
03-48 03-48 Rulings of the Tax Commissioner 04/30/2003 Domiciliary resident of Virginia
03-46 03-46 Rulings of the Tax Commissioner 04/28/2003 Virginia source income for apportionment factor purposes, Partnership
03-45 03-45 Rulings of the Tax Commissioner 04/25/2003 Separately charged amount of BPOL tax
03-44 03-44 Rulings of the Tax Commissioner 04/24/2003 Vessel is used in foreign commerce/personal or entertainment purposes
03-43 03-43 Rulings of the Tax Commissioner 04/24/2003 Underpayment Rate
03-41 03-41 Rulings of the Tax Commissioner 04/18/2003 S corporation tax assessments
03-39 03-39 Rulings of the Tax Commissioner 04/18/2003 Limited liability corporation; income from Virginia sources
03-38 03-38 Rulings of the Tax Commissioner 04/17/2003 Individual subject to Virginia Income tax
03-36 03-36 Rulings of the Tax Commissioner 04/15/2003 Manufacturer selling at wholesale
03-37 03-37 Rulings of the Tax Commissioner 04/15/2003 Patent and Software license, selling vision correction equipment
03-35 03-35 Rulings of the Tax Commissioner 04/12/2003 Amended combined corporation income tax returns
03-34 03-34 Rulings of the Tax Commissioner 04/11/2003 Individual subject to Virginia Income tax
03-33 03-33 Rulings of the Tax Commissioner 04/11/2003 Chain restaurants; Cash on hand/days end tape receipt
03-32 03-32 Rulings of the Tax Commissioner 04/11/2003 Out-of-state tax credit
03-30 03-30 Rulings of the Tax Commissioner 04/09/2003 Medical-related exemptions, spas in this instance do not meet criteria
03-31 03-31 Rulings of the Tax Commissioner 04/09/2003 Computer software training services
03-97 03-97 Rulings of the Tax Commissioner 04/08/2003 General Motors Corp. v. Virginia Dept. of Taxation, L192277
03-27 03-27 Rulings of the Tax Commissioner 04/07/2003 USDA Peanut Quota Buyout Program Subtraction
03-6 03-27 Tax Bulletins 04/07/2003 USDA Peanut Quota Buyout Program Subtraction
03-5 03-26 Tax Bulletins 04/06/2003 Operation Iraqi Freedom and Operation Enduring Freedom Extensions
03-26 03-26 Rulings of the Tax Commissioner 04/05/2003 Operation Iraqi Freedom and Operation Enduring Freedom Extensions
03-28 03-28 Rulings of the Tax Commissioner 04/01/2003 Combined Virginia corporate income tax return