Document # Public Document # Document Type Date Issued Description
22-23 22-23 Rulings of the Tax Commissioner 02/08/2022 Tangible Property : Administration - No Jurisdiction
22-24 22-24 Rulings of the Tax Commissioner 02/08/2022 Compliance and Amnesty Penalty Abatement
22-21 22-21 Rulings of the Tax Commissioner 02/08/2022 Residency : Domicile - Taxpayer Successfully Established New Domicile
22-15 22-15 Rulings of the Tax Commissioner 01/25/2022 Residency : Domicile - Different States, Driver's License, Voter Registration
22-19 22-19 Rulings of the Tax Commissioner 01/25/2022 Administration : Assessment - Federal Changes, Statute of Limitations; Deduction : Age - Threshold for Faze Out
22-12 22-12 Rulings of the Tax Commissioner 01/25/2022 Subtractions : Retirement Income - Contribution must be taxed; Federal Adjusted Gross Income (FAGI) : Community Property - IRA Distribution is Separate Income; Administration : Written Advice - Advice Must Be in Writing
22-16 22-16 Rulings of the Tax Commissioner 01/25/2022 Credit : Tax Paid to a Foreign Country - Canada, Proof of Payment
22-13 22-13 Rulings of the Tax Commissioner 01/25/2022 Administration : Audits - Taxpayer Records
22-17 22-17 Rulings of the Tax Commissioner 01/25/2022 Credit : Research and Development - Application Due Date Strictly Enforced, Reliance on Tax Practitioner
22-14 22-14 Rulings of the Tax Commissioner 01/25/2022 Withholding, Sales : Responsible Officer, Converted Assessment
22-18 22-18 Rulings of the Tax Commissioner 01/25/2022 Administration: Appeals - Statute of Limitations, Burden of Proof; Audits - Estimated Assessments;
22-9 22-9 Rulings of the Tax Commissioner 01/18/2022 Administration : Refund - Statute of Limitations
22-10 22-10 Rulings of the Tax Commissioner 01/18/2022 Estimated Assessments : Records
22-11 22-11 Rulings of the Tax Commissioner 01/18/2022 Administration : Audits - Taxpayer Records
22-1 22-1 Rulings of the Tax Commissioner 01/11/2022 Residency : Domicile - Different States; Nonresident - Income from VA Sources
22-5 22-5 Rulings of the Tax Commissioner 01/11/2022 Sales Price : Leases - Proceeds from total loss rented property; Motor Vehicle Sales & Use Tax - Administered by Department of Motor Vehicles
22-2 22-2 Rulings of the Tax Commissioner 01/11/2022 Administration : Taxpayer Records - Underreported sales; Tax Collected Not Remitted
22-6 22-6 Rulings of the Tax Commissioner 01/11/2022 Administration : Statute of Limitations - IRS Changes Not Reported, Timely Federal Changes, Contesting With IRS
22-3 22-3 Rulings of the Tax Commissioner 01/11/2022 Exemption : Manufacturing/Processing - Cold Storage of Inventory; Resale - Purchases of Packaging Materials; Pallets
22-7 22-7 Rulings of the Tax Commissioner 01/11/2022 Residency : Domicile - Change of Domicile
22-4 22-4 Rulings of the Tax Commissioner 01/11/2022 Automobile Dealer Exemption : Sales for Resale - Certificates of Registered Dealers, Out of State Exemption Certificates; Government - Political Subdivision; Nonprofit - Volunteer Fire Department
22-8 22-8 Rulings of the Tax Commissioner 01/05/2022 Exemptions : Indian Tribes - Transactions Occurring Off The Reservation
21-157 21-157 Rulings of the Tax Commissioner 12/29/2021 True Object Test, Art on Canvas
21-156 21-156 Rulings of the Tax Commissioner 12/29/2021 Credit : Taxes Paid to Another State - Entity level tax
21-162 21-162 Rulings of the Tax Commissioner 12/28/2021 Exemption : Agency - Timeshare Owner's Association Fees