Document # Public Document # Document Type Date Issued Description
02-159 02-159 Rulings of the Tax Commissioner 12/16/2002 Nexus, independent securities broker/dealers and registered money managers
02-155 02-155 Rulings of the Tax Commissioner 12/16/2002 Royalties charged in connection with the software license
02-154 02-154 Rulings of the Tax Commissioner 12/13/2002 Construction materials, exempt government entity
02-114 Attorney General's Opinion 12/12/2002 Statutory and regulatory definitions of 'definite place of business' for purposes of administering BPOL tax
02-152 02-152 Rulings of the Tax Commissioner 12/11/2002 Electrical contractor.
02-111 Attorney General's Opinion 12/11/2002 Authority for board of equalization to hear and consider taxpayer complaints in second year of biennial assessment
02-153 02-153 Rulings of the Tax Commissioner 12/11/2002 Construction projects, BPOL
02-151 02-151 Rulings of the Tax Commissioner 12/10/2002 Domicile, part-year resident
02-158 02-158 Rulings of the Tax Commissioner 12/10/2002 Historic Rehabilitation and the Land Preservation Tax Credits.
02-126 Attorney General's Opinion 12/10/2002 Meaning of 'religious association' for purpose of exempting property
02-149 02-149 Rulings of the Tax Commissioner 12/09/2002 Domiciliary resident
02-150 02-150 Rulings of the Tax Commissioner 12/09/2002 Vending machines, BPOL
02-148 02-148 Rulings of the Tax Commissioner 12/06/2002 Contested audit issues; Hotel items
02-146 02-146 Rulings of the Tax Commissioner 12/02/2002 Tax liability of a pharmacist
02-147 02-147 Rulings of the Tax Commissioner 12/02/2002 Subcontract to furnish and install a security system
02-145 02-145 Rulings of the Tax Commissioner 11/20/2002 Charitable remainder trust
02-144 02-144 Rulings of the Tax Commissioner 11/20/2002 Government Contracts, precast concrete components
02-088 Attorney General's Opinion 11/19/2002 Church property, which is may be tax exempt
02-094 Attorney General's Opinion 11/19/2002 VIRGINIA LAND CONSERVATION INCENTIVES ACT OF 1999
02-142 02-142 Rulings of the Tax Commissioner 11/15/2002 Adjustments to the foreign source income subtraction and the property factor
02-143 02-143 Rulings of the Tax Commissioner 11/15/2002 Contested assessments, federal adjustments
02-141 02-141 Rulings of the Tax Commissioner 11/12/2002 Qualified Equity and Subordinated Debt Investments Tax Credit
02-140 02-140 Rulings of the Tax Commissioner 11/05/2002 Manufacturing, semiconductor chips
02-139 02-139 Rulings of the Tax Commissioner 10/30/2002 Manufactures and sells products used by other industries and for resale
02-085 Attorney General's Opinion 10/30/2002 Special Assesment for Land Preservation