Document # Public Document # Document Type Date Issued Description
02-96 02-96 Rulings of the Tax Commissioner 06/25/2002 Assessed tax of computer equipment and software.
02-97 02-97 Rulings of the Tax Commissioner 06/25/2002 Virginia Land Conservation Incentives Act of 1999
02-041 Attorney General's Opinion 06/24/2002 Clerk should assess recordation tax on Security Instrument drawn under Islamic law based on original acquisition balance as defined in instrument and assess separate fees for Assignment Agreement, since document effects two transactions of equal dignity.
02-102 02-102 Rulings of the Tax Commissioner 06/24/2002 Appropriate assessment of shareholder's receipts
02-103 02-103 Rulings of the Tax Commissioner 06/24/2002 Promotional pens included in the audit sample
02-101 02-101 Rulings of the Tax Commissioner 06/24/2002 Resident Estate and Trust
02-95 02-95 Rulings of the Tax Commissioner 06/17/2002 The elimination of the ACRS subtractions.
02-94 02-94 Rulings of the Tax Commissioner 06/17/2002 Taxability of Web services
02-93 02-93 Rulings of the Tax Commissioner 06/14/2002 Change from one legal domicile to another
02-92 02-92 Rulings of the Tax Commissioner 06/13/2002 Double taxation, statute of limitations, amended returns
02-91 02-91 Rulings of the Tax Commissioner 06/11/2002 Nonprofit Exemptions
02-89 02-89 Rulings of the Tax Commissioner 06/11/2002 Entitlements, exemptions, and real property taxes
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
02-86 02-86 Rulings of the Tax Commissioner 05/20/2002 Paper converting unit/sheeting facilit; Manufacturing
02-82 02-82 Rulings of the Tax Commissioner 05/07/2002 Chesterfield County, Virginia vs Virginia State Tax Commissioner
02-78 02-78 Rulings of the Tax Commissioner 05/02/2002 Request for additional relief for a time preceding a statutory change
02-77 02-77 Rulings of the Tax Commissioner 05/02/2002 Dinner theatre package for accounting purposes
02-80 02-80 Rulings of the Tax Commissioner 05/02/2002 Consolidated Virginia corporate income tax return
02-74 02-74 Rulings of the Tax Commissioner 05/02/2002 Insulation installed on exempt machinery and equipment.