Document # Public Document # Document Type Date Issued Description
02-92 02-92 Rulings of the Tax Commissioner 06/13/2002 Double taxation, statute of limitations, amended returns
02-89 02-89 Rulings of the Tax Commissioner 06/11/2002 Entitlements, exemptions, and real property taxes
02-91 02-91 Rulings of the Tax Commissioner 06/11/2002 Nonprofit Exemptions
02-90 02-90 Rulings of the Tax Commissioner 06/11/2002 Coalfield Employment Enhancement Credit
02-88 02-88 Rulings of the Tax Commissioner 06/10/2002 Machinery and Tools (M&T) Tax & certified pollution control equipment
02-87 02-87 Rulings of the Tax Commissioner 06/04/2002 Enterprise Zone General Business Credit
02-044 Attorney General's Opinion 05/31/2002 Which businesses are included in "contractor" classification for BPOL
02-85 02-85 Rulings of the Tax Commissioner 05/29/2002 Assessment; excessive bad debt deductions denied
02-84 02-84 Rulings of the Tax Commissioner 05/22/2002 Modeling software
02-83 02-83 Rulings of the Tax Commissioner 05/21/2002 Research and development exemption
02-74 02-74 Rulings of the Tax Commissioner 05/02/2002 Insulation installed on exempt machinery and equipment.
02-75 02-75 Rulings of the Tax Commissioner 05/02/2002 Consolidated corporation income tax return; nexus in Virginia
02-81 02-81 Rulings of the Tax Commissioner 05/02/2002 Correction of the corporate income tax assessments
02-76 02-76 Rulings of the Tax Commissioner 05/02/2002 Determination whether a business is a manufacturer
02-79 02-79 Rulings of the Tax Commissioner 05/02/2002 Capital gain from the sale of different entities; computing net operating losses.
02-78 02-78 Rulings of the Tax Commissioner 05/02/2002 Request for additional relief for a time preceding a statutory change
02-80 02-80 Rulings of the Tax Commissioner 05/02/2002 Consolidated Virginia corporate income tax return
02-77 02-77 Rulings of the Tax Commissioner 05/02/2002 Dinner theatre package for accounting purposes
02-73 02-73 Rulings of the Tax Commissioner 05/02/2002 Tax on the brewing equipment used in a restaurant
02-72 02-72 Rulings of the Tax Commissioner 05/01/2002 Underpayment of estimated income tax
02-68 02-68 Rulings of the Tax Commissioner 04/30/2002 Business license taxation of professional corporations
02-69 02-69 Rulings of the Tax Commissioner 04/30/2002 Multi-state S corporation with multiple affiliates
02-67 02-67 Rulings of the Tax Commissioner 04/29/2002 Nonapportionable investment function income not subject
02-65 02-65 Rulings of the Tax Commissioner 04/29/2002 Virginia resident is subject to taxation by Virginia
02-71 02-71 Rulings of the Tax Commissioner 04/29/2002 Telecommunications companies