Document # Public Document # Document Type Date Issued Description
25-56 25-56 Rulings of the Tax Commissioner 04/25/2025 Residency: Domicile - New Domicile Established
25-52 25-52 Rulings of the Tax Commissioner 04/23/2025 Contractors: Subcontractor - TPP Incorporated into Real Property;
Administration: Documentation - Procedure for Customer Refund
25-51 25-51 Rulings of the Tax Commissioner 04/16/2025 Credit: Recycling Equipment - Eligibility
25-49 25-49 Rulings of the Tax Commissioner 04/16/2025 Residency : Domicile - Did not abandon Virginia; Out of State Credits
25-50 25-50 Rulings of the Tax Commissioner 04/16/2025 Administration : Assessment - Collection Statute of Limitations
25-48 25-48 Rulings of the Tax Commissioner 04/16/2025 Deduction : Itemized - Inadequate Documentation
25-46 25-46 Rulings of the Tax Commissioner 04/10/2025 Consumer Use : Taxable Lease - Separate Entities
25-47 25-47 Rulings of the Tax Commissioner 04/10/2025 Audit : Overpayment Credit Request - Statute of Limitations; Penalty : Compliance - Ratio for 2nd Generation Audit; Amnesty - Eligible Audit Periods
25-45 25-45 Rulings of the Tax Commissioner 04/08/2025 Tangible : Appeals - Jurisdiction
25-43 25-43 Rulings of the Tax Commissioner 04/03/2025 Valuation : Fair Market Value - Appraisal
25-44 25-44 Rulings of the Tax Commissioner 04/03/2025 Residency : Domicile - Failure to establish change; Credit : Tax Paid to Another State - May be eligible
25-42 25-42 Rulings of the Tax Commissioner 04/03/2025 Exemption : Disabled Veteran - No Exemption Applies
25-40 25-40 Rulings of the Tax Commissioner 04/02/2025 Audit : Statute of Limitations - Expansion of Period to Six Years; Overpayment Credit Request - Timeliness; Penalty : Amnesty - Eligible Audit Periods
25-41 25-41 Rulings of the Tax Commissioner 04/02/2025 Exemptions : Certificates - Good Faith; Reasonable Care and Judgement
25-63 25-63 Rulings of the Tax Commissioner 04/02/2025 Contractor : Purchases - Mined dirt and sand for use by a contractor
25-39 25-39 Rulings of the Tax Commissioner 03/20/2025 Valuation: Fair Market Value - Appraisal
25-38 25-38 Rulings of the Tax Commissioner 03/20/2025 Federal Adjusted Gross Income (FAGI): Sole Proprietorship - Cost of Goods Sold; Losses - Investment Losses
25-35 25-35 Rulings of the Tax Commissioner 03/14/2025 Sampling Technique: Error Factor - Isolated or Unusual Purchase; Sample Base - Determining Appropriate Size; Extrapolating Population Must Be Same As Error Factor Population; Block Sample v Detail- Number of Exceptions; Credit: Tax Paid Other States - Legitimately Imposed with Delivery to Virginia
25-36 25-36 Rulings of the Tax Commissioner 03/14/2025 Deduction: Itemized - Inadequate Documentation
25-33 25-33 Rulings of the Tax Commissioner 03/05/2025 Residency: Domicile - Intent to Change
25-34 25-34 Rulings of the Tax Commissioner 03/05/2025 Residency: Domicile - Intent to Change
25-32 25-32 Rulings of the Tax Commissioner 03/05/2025 Income Tax: Domicile - Puerto Rico
25-31 25-31 Rulings of the Tax Commissioner 02/27/2025 Other Tobacco Products: Whole Leaf Tobacco Wrappers
25-29 25-29 Rulings of the Tax Commissioner 02/27/2025 Audit: Period Limitations - Extension; Statute of Limitations; Exemption: Manufacturing - Purchases on Behalf of Affiliated Entity
25-30 25-30 Rulings of the Tax Commissioner 02/27/2025 Taxpayer Records: Documentation - Substitute Information