Document # Public Document # Document Type Date Issued Description
22-51 22-51 Rulings of the Tax Commissioner 03/22/2022 FAGI : Foreign Income Exclusion - United Kingdom; Administration : Penalty and Interest - Waiver for Reasonable Cause
22-44 22-44 Rulings of the Tax Commissioner 03/15/2022 Deduction : Business Expenses - Taxpayer Records, Lack of Documentation
22-45 22-45 Rulings of the Tax Commissioner 03/15/2022 Exemption : Certificates - Greater Scrutiny Test
22-42 22-42 Rulings of the Tax Commissioner 03/15/2022 BPOL : Classification - Manufacturer - Assembly; Property : Tangible : Machinery and Tools - Manufacturer
22-46 22-46 Rulings of the Tax Commissioner 03/15/2022 Credit : Qualified Equity and Subordinated Debt Investments - Form EDC Deadline
22-43 22-43 Rulings of the Tax Commissioner 03/15/2022 Residency : Domicile - Physical Presence Required to Change; Part year - Income Received while Virginia Resident
22-40 22-40 Rulings of the Tax Commissioner 03/08/2022 Residency : Part Year; Credit : Tax Paid to Another State - Part Year Residents
22-37 22-37 Rulings of the Tax Commissioner 03/08/2022 Administration : Record Requirements - Dealers Failure to Collect & Report, Audit Report - Underreported Sales Markup; Exemptions : Services, Exemption Certificates; Penalty - First Generation Audit
22-41 22-41 Rulings of the Tax Commissioner 03/08/2022 Residency : Domicile - Failure to Abandon Virginia Domicile; Administration - Written Advice - Audit Abatement
22-38 22-38 Rulings of the Tax Commissioner 03/08/2022 Federal Adjusted Gross Income (FAGI) : Sole Proprietorship - Disregarded Entity; Credit - Agricultural Best Management Practices (BMP)
22-39 22-39 Rulings of the Tax Commissioner 03/08/2022 Administration : Audit - Evaluation of Factors
22-3 22-36 Tax Bulletins 03/04/2022 Virginia's Interest Rates Will Change for the Second Quarter of 2022
22-2 22-35 Tax Bulletins 03/03/2022 Virginia Disposable Plastic Bag Tax Enacted in the City of Falls Church
22-1 22-34 Tax Bulletins 02/23/2022 Virginia's Conformity to the Internal Revenue Code Advanced to December 31, 2021
22-33 22-33 Rulings of the Tax Commissioner 02/15/2022 Subtractions : Qualified Technology Business - Revenue Requirement
22-30 22-30 Rulings of the Tax Commissioner 02/15/2022 Subtraction : Retirement Income - Calculation
22-27 22-27 Rulings of the Tax Commissioner 02/15/2022 Airline Exemption : Common Carrier -Taxability of meals/snacks/beverages furnished by airline without specific charge to passengers; Meals - Food furnished to passengers
22-31 22-31 Rulings of the Tax Commissioner 02/15/2022 Credit : Tax Paid to Another State - California
22-28 22-28 Rulings of the Tax Commissioner 02/15/2022 Exemption: Real Property vs. Tangible Personal Property : Research and Development
22-32 22-32 Rulings of the Tax Commissioner 02/15/2022 Allocation and Apportionment : Alternative Method - Passive Investment Income of Domiciled Entity
22-29 22-29 Rulings of the Tax Commissioner 02/15/2022 Tangible : Assessment - Burden of Proof; Intangible : Inventory - Consumable USB Applications; BPOL : Administration : Penalty and Interest - Offer in Compromise
22-165 22-165 Rulings of the Tax Commissioner 02/10/2022 Court Case : Apportionment - Property Factor, Assets Used to Produce Virginia Taxable Income, Aging Tobacco
22-26 22-26 Rulings of the Tax Commissioner 02/08/2022 Credit : OSC - Maryland; Administration : Assessment - Interest Waiver
22-23 22-23 Rulings of the Tax Commissioner 02/08/2022 Tangible Property : Administration - No Jurisdiction
22-24 22-24 Rulings of the Tax Commissioner 02/08/2022 Compliance and Amnesty Penalty Abatement