Document # Public Document # Document Type Date Issued Description
99-200 99-200 Rulings of the Tax Commissioner 07/23/1999 Exceptions; Manufacturers; Producer of camera-ready book pages
99-202 99-202 Rulings of the Tax Commissioner 07/23/1999 Returns of Affiliated Corporations
99-196 99-196 Rulings of the Tax Commissioner 07/22/1999 Residency
99-195 99-195 Rulings of the Tax Commissioner 07/21/1999 Alternate Method of Allocation and Apportionment
99-053 Attorney General's Opinion 07/21/1999 Express statutory authority granted locality to expend portion of revenues derived from imposition of transient occupancy tax to promote and generate tourism confers by implication power to determine how tax revenues are to be spent to achieve purpose of promoting tourism in locality. Whether open-space land purchased with revenues derived from transient occupancy tax promotes tourism and whether land so purchased is preserved for historic or scenic purposes consistent with Act requires factual determination to be made by local governing body.
99-194 99-194 Rulings of the Tax Commissioner 07/21/1999 Deficiency assessments, general contractor specializing in heating and air conditioning contracting services
99-193 99-193 Rulings of the Tax Commissioner 07/20/1999 Metal Recyclers
99-192 99-192 Rulings of the Tax Commissioner 07/19/1999 Residency
99-083 Attorney General's Opinion 07/16/1999 Taxability of Persons and Transactions
99-189 99-189 Rulings of the Tax Commissioner 07/16/1999 Coalfield employment enhancement tax credit; Treatment of excess credits
99-190 99-190 Rulings of the Tax Commissioner 07/16/1999 Exempt Organizations
99-191 99-191 Rulings of the Tax Commissioner 07/16/1999 Estimated Tax Payments
99-187 99-187 Rulings of the Tax Commissioner 07/15/1999 Deficiency assessments, asphalt supplier and paving contractor located in Virginia
99-188 99-188 Rulings of the Tax Commissioner 07/15/1999 Refunds
99-182 99-182 Rulings of the Tax Commissioner 07/09/1999 Residency
99-184 99-184 Rulings of the Tax Commissioner 07/09/1999 Residency
99-185 99-185 Rulings of the Tax Commissioner 07/08/1999 Lease of digital imaging systems
99-183 99-183 Rulings of the Tax Commissioner 07/07/1999 Domestic and Foreign Corporations
99-186 99-186 Rulings of the Tax Commissioner 07/02/1999 Deficiency assessments, aircraft sales and use tax
99-181 99-181 Rulings of the Tax Commissioner 07/01/1999 Residency
99-180 99-180 Rulings of the Tax Commissioner 06/30/1999 Domestic and Foreign Corporations
99-204 99-204 Rulings of the Tax Commissioner 06/30/1999 1999 Legislative Summary
99-177 99-177 Rulings of the Tax Commissioner 06/30/1999 Agriculture; Taxable construction materials
99-178 99-178 Rulings of the Tax Commissioner 06/30/1999 Determination of Tax
99-179 99-179 Rulings of the Tax Commissioner 06/30/1999 Marital Deduction Trust