Document # Public Document # Document Type Date Issued Description
02-41 02-41 Rulings of the Tax Commissioner 04/05/2002 Intent to evade tax subject to a 100% fraud penalty
02-42 02-42 Rulings of the Tax Commissioner 04/05/2002 Design services for promotional use on a web site
02-019 Attorney General's Opinion 04/02/2002 Compensation received by standing trustee in Chapter 13 bankruptcy
02-40 02-40 Rulings of the Tax Commissioner 04/02/2002 Double Taxation, Estate Tax
02-39 02-39 Rulings of the Tax Commissioner 04/01/2002 Basic Ordering Agreement
02-38 02-38 Rulings of the Tax Commissioner 04/01/2002 Taxable Accommodations.
02-37 02-37 Rulings of the Tax Commissioner 03/29/2002 Income subject to withholding taxes
02-36 02-36 Rulings of the Tax Commissioner 03/27/2002 Second Quarter Interest Rates 2002
02-1 02-36 Tax Bulletins 03/27/2002 Second Quarter Interest Rates 2002
01-125 Attorney General's Opinion 03/26/2002 Statute of limitations for collection of all local taxes
02-35 02-35 Rulings of the Tax Commissioner 03/20/2002 Virginia Fixed Date Conformity
02-2 02-35 Tax Bulletins 03/20/2002 Job Creation and Worker Assistance Act of 2002 and fixed date conformity language
02-31 02-31 Rulings of the Tax Commissioner 03/15/2002 Refund requests for overpayment.
02-32 02-32 Rulings of the Tax Commissioner 03/15/2002 Is the Taxpayer an industrial manufacturer or a retailer?
02-33 02-33 Rulings of the Tax Commissioner 03/13/2002 Determining domicile
02-30 02-30 Rulings of the Tax Commissioner 03/13/2002 Classified of an industrial manufacturer.
02-34 02-34 Rulings of the Tax Commissioner 03/12/2002 Qualified Equity and Subordinated Debt Investments Tax Credit
02-29 02-29 Rulings of the Tax Commissioner 03/11/2002 Joint assessments, may file separate VA returns for the same taxable year
02-27 02-27 Rulings of the Tax Commissioner 03/11/2002 Audit assessment, charges stated separately not subject to the tax
02-28 02-28 Rulings of the Tax Commissioner 03/11/2002 Sample method employed by the department during an audit.
02-25 02-25 Rulings of the Tax Commissioner 03/08/2002 Responsible officer failure to file withholding tax returns
02-26 02-26 Rulings of the Tax Commissioner 03/08/2002 Individual subject to Virginia Income tax
02-23 02-23 Rulings of the Tax Commissioner 03/07/2002 Tax liability of a public service corporation.
02-24 02-24 Rulings of the Tax Commissioner 03/07/2002 Out-of-state corporation with headquarters in Virginia jurisdiction
02-21 02-21 Rulings of the Tax Commissioner 03/07/2002 Manufacturing plants: purchase the tangible personal property tax exempt for resale