Document # Public Document # Document Type Date Issued Description
99-213 99-213 Rulings of the Tax Commissioner 07/28/1999 Deficiency assessments, harvester of forest products
99-207 99-207 Rulings of the Tax Commissioner 07/28/1999 Business classifications
99-206 99-206 Rulings of the Tax Commissioner 07/27/1999 Deficiency assessments, Taxpayer sells and services trucks and logging equipment
99-205 99-205 Rulings of the Tax Commissioner 07/26/1999 Part-year operation taxed on prorated basis
99-201 99-201 Rulings of the Tax Commissioner 07/23/1999 Returns of Affiliated Corporations
99-199 99-199 Rulings of the Tax Commissioner 07/23/1999 Retail vs. wholesale merchant
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
99-197 99-197 Rulings of the Tax Commissioner 07/23/1999 Nonprofit Organization
99-203 99-203 Rulings of the Tax Commissioner 07/23/1999 Residency
99-196 99-196 Rulings of the Tax Commissioner 07/22/1999 Residency
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
99-195 99-195 Rulings of the Tax Commissioner 07/21/1999 Alternate Method of Allocation and Apportionment
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
99-191 99-191 Rulings of the Tax Commissioner 07/16/1999 Estimated Tax Payments
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
99-188 99-188 Rulings of the Tax Commissioner 07/15/1999 Refunds
99-187 99-187 Rulings of the Tax Commissioner 07/15/1999 Deficiency assessments, asphalt supplier and paving contractor located in Virginia
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