Document # Public Document # Document Type Date Issued Description
99-82 99-82 Rulings of the Tax Commissioner 04/21/1999 Residency
99-80 99-80 Rulings of the Tax Commissioner 04/21/1999 Software; Modification of prewritten program; Maintenance and support fees
99-81 99-81 Rulings of the Tax Commissioner 04/21/1999 Activities in Virginia sufficient for tax liability
99-79 99-79 Rulings of the Tax Commissioner 04/20/1999 Taxation of nonresidents; Stock options
99-78 99-78 Rulings of the Tax Commissioner 04/20/1999 Refund of Tax
99-77 99-77 Rulings of the Tax Commissioner 04/20/1999 Power cogenerators; Conversion of purchased coal
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.
99-76 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
99-72 99-72 Rulings of the Tax Commissioner 04/16/1999 Public utility corporation engaged in the distribution of natural gas within Virginia
99-70 99-70 Rulings of the Tax Commissioner 04/16/1999 Government Transactions
99-71 99-71 Rulings of the Tax Commissioner 04/16/1999 Cement sales
99-69 99-69 Rulings of the Tax Commissioner 04/16/1999 Occasional sales; Sale of division exempt
99-67 99-67 Rulings of the Tax Commissioner 04/15/1999 Residency
99-68 99-68 Rulings of the Tax Commissioner 04/15/1999 Residency
99-65 99-65 Rulings of the Tax Commissioner 04/15/1999 Public utilities
99-66 99-66 Rulings of the Tax Commissioner 04/15/1999 Audit sample techniques; Estimated amounts for sample extrapolation
99-64 99-64 Rulings of the Tax Commissioner 04/13/1999 Change or correction of FAGI by IRS; Conformity to federal
99-63 99-63 Rulings of the Tax Commissioner 04/13/1999 Audit sampling; Credit card purchases
99-62 99-62 Rulings of the Tax Commissioner 04/12/1999 Products provided to customer on trial basis; Repair parts used in maintenance contracts
99-61 99-61 Rulings of the Tax Commissioner 04/12/1999 Returns of Affiliated Corporations
99-59 99-59 Rulings of the Tax Commissioner 04/09/1999 Residency Status
99-60 99-60 Rulings of the Tax Commissioner 04/09/1999 Erroneously collected tax; Out-of-state dealer
99-57 99-57 Rulings of the Tax Commissioner 04/08/1999 Limited Liability Company; Services; Nontaxable services
99-58 99-58 Rulings of the Tax Commissioner 04/08/1999 Furniture refinishing