Document # Public Document # Document Type Date Issued Description
12-166 12-166 Rulings of the Tax Commissioner 10/23/2012 Amended return was timely filed by the duly authorized representative of the Taxpayer
12-159 12-159 Rulings of the Tax Commissioner 10/12/2012 Assessed transactions lease payments/loan reimbursements; Bowling equipment
12-160 12-160 Rulings of the Tax Commissioner 10/12/2012 Taxpayer contends that the fixed asset schedules on its returns were overstated
12-193 12-193 Rulings of the Tax Commissioner 10/02/2012 Nathan H. Miller and Kimberly H. Miller v. Virginia Department of Taxation CL11001514-00
11-053 Attorney General's Opinion 09/14/2012 Requirements a corporation must meet to serve as a trustee
12-145 12-145 Rulings of the Tax Commissioner 08/30/2012 Outside appraisal to determine if the assessment for the property in dispute reflects fair market value
12-128 12-128 Rulings of the Tax Commissioner 08/06/2012 Guidelines for the Virginia Motion Picture Production Tax Credit
12-118 12-118 Rulings of the Tax Commissioner 07/23/2012 Direct use in-production criteria of the industrial manufacturing exemption not satisfied.
12-108 12-108 Rulings of the Tax Commissioner 07/01/2012 2012 Legislative Summary
12-108 12-108 Legislative Summaries 07/01/2012 2012 Legislative Summary
12-041 Attorney General's Opinion 06/29/2012 Localities have the authority to provide funds raised through taxation to nonprofit organizations
12-101 12-101 Rulings of the Tax Commissioner 06/25/2012 Guidelines for the Motor Vehicle Rental Taxes and Fee
12-106 12-106 Rulings of the Tax Commissioner 06/20/2012 Converted Assessments; Responsible Officer
12-100 12-100 Rulings of the Tax Commissioner 06/15/2012 Taxpayer does not satisfy all of the criteria required to be considered a corporate officer as defined by Va. Code § 58.1-1813.
12-93 12-93 Rulings of the Tax Commissioner 06/08/2012 Department does not have the authority to assess the taxpayer's liability against the tax preparer
12-77 12-77 Rulings of the Tax Commissioner 05/09/2012 Gross receipts reported on its federal income tax returns as income.
12-74 12-74 Rulings of the Tax Commissioner 05/09/2012 Assessed for unremitted tax and a portion of the sales that were estimated without documentation.
12-70 12-70 Rulings of the Tax Commissioner 05/03/2012 Use tax assessed on charges for permits and site surveys; Pass-through fees
12-66 12-66 Rulings of the Tax Commissioner 04/30/2012 Property not used in the manufacturing process would be exempt from local property taxation.
12-60 12-60 Rulings of the Tax Commissioner 04/27/2012 Underreporting the value of its taxicabs for business tangible personal property tax
12-61 12-61 Rulings of the Tax Commissioner 04/27/2012 Fair market value; Grantor's tax; Refunds
12-50 12-50 Rulings of the Tax Commissioner 04/23/2012 Converted sales and use and withholding taxes
12-51 12-51 Rulings of the Tax Commissioner 04/23/2012 Converted sales and use and withholding taxes
12-44 12-44 Rulings of the Tax Commissioner 04/18/2012 Taxpayer severs gases from the earth ;Fair market value of the gas at the time it was placed in transit.
12-41 12-41 Rulings of the Tax Commissioner 04/12/2012 Dealer fails to maintain adequate records