Document # Public Document # Document Type Date Issued Description
10-281 10-281 Rulings of the Tax Commissioner 12/21/2010 Guidelines and Rules for the Virginia Motion Picture Production Tax Credit
10-276 10-276 Rulings of the Tax Commissioner 12/17/2010 Guidelines and Rules for the Tobacco Products Tax
10-270 10-270 Rulings of the Tax Commissioner 12/16/2010 Spouse A is resident and the other is a nonresident, separate taxes shall be determined on their separate Virginia taxable incomes.
10-273 10-273 Rulings of the Tax Commissioner 12/16/2010 Servicemembers Civil Relief Act
10-263 10-263 Rulings of the Tax Commissioner 12/15/2010 Taxpayer contends that purchases made in connection with government contracts
10-266 10-266 Rulings of the Tax Commissioner 12/15/2010 Taxpayer contends that the transfer of property was exempt from recordation tax.
10-248 10-248 Rulings of the Tax Commissioner 11/04/2010 Untaxed Sales; Credit for Customer paid taxes
10-258 10-258 Rulings of the Tax Commissioner 10/25/2010 Court Case
10-107 Attorney General's Opinion 10/22/2010 Classification of individual being permanently and totally disabled.
10-235 10-235 Rulings of the Tax Commissioner 09/29/2010 Taxpayer failed to maintain sufficient sales records to verify sales.
10-207 10-207 Rulings of the Tax Commissioner 09/07/2010 Taxpayers conduct the horse farm for purpose of making a profit.
10-204 10-204 Rulings of the Tax Commissioner 09/02/2010 Documents submitted did not constitute a timely filed income tax return
10-199 10-199 Rulings of the Tax Commissioner 08/31/2010 Servicemembers Civil Relief Act
10-176 10-176 Rulings of the Tax Commissioner 08/12/2010 File Virginia income tax withholding in aggregate
10-171 10-171 Rulings of the Tax Commissioner 08/10/2010 Servicemembers Civil Relief Act
10-057 Attorney General's Opinion 08/09/2010 Federal disability standard/permanently and totally disabled relief/exemptions
10-151 10-151 Rulings of the Tax Commissioner 07/28/2010 Prior company has been liquidated/ liquidation is beyond the statute of limitations.
10-150 10-150 Rulings of the Tax Commissioner 07/28/2010 Use of the true object test to determine the application of the retail sales and use tax.
10-155 10-155 Rulings of the Tax Commissioner 07/28/2010 Part-Year Income/Domicile/Nonresident Income
10-143 10-143 Rulings of the Tax Commissioner 07/26/2010 Assessments on underreported sales and untaxed purchases/Restaurant owner.
10-135 10-135 Rulings of the Tax Commissioner 07/12/2010 Royalty paid as part of the management fee, insufficient information provided for statute requirements.
10-130 10-130 Rulings of the Tax Commissioner 07/09/2010 Refund of Recordation Tax
10-124 10-124 Rulings of the Tax Commissioner 07/07/2010 Parent Co. believe purchase and assignment of the equipment is one transaction
10-127 10-127 Rulings of the Tax Commissioner 07/07/2010 Taxpayer did not conduct ITB's activities in a manner reflective of a business operated for profit.
10-116 10-116 Rulings of the Tax Commissioner 07/01/2010 Lack of substantiation could result in higher tax bills/S corporation