Document # Public Document # Document Type Date Issued Description
99-104 99-104 Rulings of the Tax Commissioner 05/05/1999 Leases and rentals; Sale and leaseback
99-6 99-96 Tax Bulletins 05/01/1999 Major Business Facility Job Tax Credit; Economically Distressed Areas for 1999
99-5 99-97 Tax Bulletins 05/01/1999 Operation Allied Force Extensions
99-93 99-93 Rulings of the Tax Commissioner 04/30/1999 Airport storage lockers
99-94 99-94 Rulings of the Tax Commissioner 04/30/1999 Nexus; Factors required for agency relationship
99-95 99-95 Rulings of the Tax Commissioner 04/30/1999 Purchases by other state governments; Out-of-state seller/out-of-state purchaser; Custom software sales
99-92 99-92 Rulings of the Tax Commissioner 04/30/1999 Coal mining; Town
99-88 99-88 Rulings of the Tax Commissioner 04/23/1999 Automotive parts
99-90 99-90 Rulings of the Tax Commissioner 04/23/1999 Refund of Tax
99-86 99-86 Rulings of the Tax Commissioner 04/23/1999 Construction
99-87 99-87 Rulings of the Tax Commissioner 04/23/1999 Financial services
99-89 99-89 Rulings of the Tax Commissioner 04/23/1999 Exemption from Corporate Tax
99-83 99-83 Rulings of the Tax Commissioner 04/22/1999 Nonprofit organizations
99-84 99-84 Rulings of the Tax Commissioner 04/22/1999 Truck drivers
99-85 99-85 Rulings of the Tax Commissioner 04/22/1999 Taxpayer seeks exemption
99-82 99-82 Rulings of the Tax Commissioner 04/21/1999 Residency
99-81 99-81 Rulings of the Tax Commissioner 04/21/1999 Activities in Virginia sufficient for tax liability
99-91 99-91 Rulings of the Tax Commissioner 04/21/1999 Coalfield Employment Enhancement Tax Credit
99-80 99-80 Rulings of the Tax Commissioner 04/21/1999 Software; Modification of prewritten program; Maintenance and support fees
04201999 Attorney General's Opinion 04/20/1999 Taxpayer may not use accord and satisfaction methods of Uniform Commercial Code to remedy disputed local tax liability. Tax Code provides administrative and judicial remedies for resolution of disputed tax assessments. No statutory authority permits taxpayer to resolve disputed tax liability by withholding payment of penalty and interest from check submitted to treasurer accompanied by statement that acceptance of partial payment of taxes constitutes full satisfaction of assessment.
99-78 99-78 Rulings of the Tax Commissioner 04/20/1999 Refund of Tax
99-79 99-79 Rulings of the Tax Commissioner 04/20/1999 Taxation of nonresidents; Stock options
99-77 99-77 Rulings of the Tax Commissioner 04/20/1999 Power cogenerators; Conversion of purchased coal
99-76 99-76 Rulings of the Tax Commissioner 04/19/1999 Limited Partnership Interests
99-75 99-75 Rulings of the Tax Commissioner 04/19/1999 Residency