Document # Public Document # Document Type Date Issued Description
02-143 02-143 Rulings of the Tax Commissioner 11/15/2002 Contested assessments, federal adjustments
02-142 02-142 Rulings of the Tax Commissioner 11/15/2002 Adjustments to the foreign source income subtraction and the property factor
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
02-085 Attorney General's Opinion 10/30/2002 Special Assesment for Land Preservation
02-139 02-139 Rulings of the Tax Commissioner 10/30/2002 Manufactures and sells products used by other industries and for resale
02-137 02-137 Rulings of the Tax Commissioner 10/28/2002 Unified nonresident individual income tax returns
02-138 02-138 Rulings of the Tax Commissioner 10/28/2002 Foreign source income.
02-136 02-136 Rulings of the Tax Commissioner 10/25/2002 Certified home inspectors for BPOL tax purposes.
02-135 02-135 Rulings of the Tax Commissioner 10/11/2002 Manufacturing exemption, and items not used directly in manufacturing
02-132 02-132 Rulings of the Tax Commissioner 10/08/2002 Nexus
02-131 02-131 Rulings of the Tax Commissioner 10/08/2002 Merchants' capital tax.
02-134 02-134 Rulings of the Tax Commissioner 10/08/2002 Paper manufacturing business
02-133 02-133 Rulings of the Tax Commissioner 10/08/2002 Gross capital for leased property
02-129 02-129 Rulings of the Tax Commissioner 10/06/2002 Tax on the management fee paid by the Taxpayer to the Partnership.
02-124 02-124 Rulings of the Tax Commissioner 10/06/2002 Capital gain and interest income as a nonapportionable income
02-125 02-125 Rulings of the Tax Commissioner 10/06/2002 Sale tax exemptions for Day Care Providers
02-127 02-127 Rulings of the Tax Commissioner 10/06/2002 Virginia combined income tax return
02-128 02-128 Rulings of the Tax Commissioner 10/06/2002 Manufacturer selling at wholesale from the place of manufacture
02-130 02-130 Rulings of the Tax Commissioner 10/06/2002 Government contracts, computer hardware and software
02-126 02-126 Rulings of the Tax Commissioner 10/06/2002 Transportation devices
02-123 02-123 Rulings of the Tax Commissioner 09/27/2002 Erroneous assessment
02-055 Attorney General's Opinion 09/27/2002 Payment of sale proceeds toward satisfaction of delinquent taxes or secured interests
02-122 02-122 Rulings of the Tax Commissioner 09/26/2002 Contract parts and labor for computer maintenance and repair
02-121 02-121 Rulings of the Tax Commissioner 09/26/2002 Fourth Quarter Interest Rates