Document # Public Document # Document Type Date Issued Description
21-47 21-47 Rulings of the Tax Commissioner 04/06/2021 Refunds : Interest - Exceptions to General Interest Statute
21-45 21-45 Rulings of the Tax Commissioner 03/23/2021 Administration : Reciprocity - Maryland; Credit - Out of State
21-46 21-46 Rulings of the Tax Commissioner 03/23/2021 Administration : Assessment - IRS Audit; Statute of Limitations - Federal Change; Offer in Compromise - Doubtful Liability / Doubtful Collectability
21-43 21-43 Rulings of the Tax Commissioner 03/23/2021 Administration : Offers in Compromise - Interest and Penalty Waiver
21-44 21-44 Rulings of the Tax Commissioner 03/23/2021 Residency : Domicile - Intent to Change; Part Year - Moving into Virginia
21-40 21-40 Rulings of the Tax Commissioner 03/16/2021 Net Operating Loss (NOL) : NOL Deduction (NOLD) - Amendments to Carryback Provisions - Tax Cuts and Jobs Act (TCJA) - Coronavirus Aid, Relief and Economic Security Act (CARES Act)
21-36 21-36 Rulings of the Tax Commissioner 03/16/2021 Allocation and Apportionment : Alternative Method - Non - Business Income, Pass-Through Entities - Factor Attributes Pass Through To Owners
21-41 21-41 Rulings of the Tax Commissioner 03/16/2021 Cigarettes: Underreported, Assessment Based on Purchases Mark-up
21-37 21-37 Rulings of the Tax Commissioner 03/16/2021 Deduction: Itemized - Documentation, Unreimbursed Business Expenses, Employee Business Expenses, Health Sanitation Supplies, Tax Preparation Fees, Work Clothing
21-39 21-39 Rulings of the Tax Commissioner 03/16/2021 Residency: Domicile - Failure to Abandon Virginia Domicile; Administration : Written Advice - Previous Audit Abatement
21-35 21-35 Rulings of the Tax Commissioner 03/16/2021 Residency : Dual - Actual and Domicile; Administration : Reciprocity - Maryland; Credit : Tax Paid to Another State
21-4 21-38 Tax Bulletins 03/15/2021 Virginia's Conformity to the Internal Revenue Code Advanced to December 31, 2020
21-32 21-32 Rulings of the Tax Commissioner 03/15/2021 Credit : Tax Paid to Another State - New York Dual Residency
21-31 21-31 Rulings of the Tax Commissioner 03/09/2021 Residency : Part-Year - Moved to Virginia
21-34 21-34 Rulings of the Tax Commissioner 03/09/2021 Subtractions : Foreign Source Income - Tax Cuts and Jobs Act (TCJA)
21-30 21-30 Rulings of the Tax Commissioner 03/09/2021 Administration : Appeal - Reconsideration; Residency : Domicile - Different States, Decree of Divorce
21-3 21-33 Tax Bulletins 03/08/2021 2nd Quarter Interest Rates for 2021
21-28 21-28 Rulings of the Tax Commissioner 03/02/2021 Pass-through Entity (PTE) : Unified Filing - Appealable Rate, Virginia Source Income
21-29 21-29 Rulings of the Tax Commissioner 03/02/2021 Administration : Refunds - Statute of Limitations, changes on other states returns.
21-26 21-26 Rulings of the Tax Commissioner 03/02/2021 Administration: Audit - Records, Dealers Failure to File Return
21-27 21-27 Rulings of the Tax Commissioner 03/02/2021 Net Operating Loss (NOL) : NOL Deduction (NOLD) - Election to Forego Carryback
21-19 21-19 Rulings of the Tax Commissioner 02/23/2021 Electronic Delivery of Software
21-22 21-22 Rulings of the Tax Commissioner 02/23/2021 Credit: Tax Paid to Another State - Pennsylvania
Income: Earned - Trustee and Power of Attorney for a Family Estate
21-23 21-23 Rulings of the Tax Commissioner 02/23/2021 Residency : Domicile - Establishing a Change
Credit: Taxes Paid Other States -Maryland Reciprocity
21-20 21-20 Rulings of the Tax Commissioner 02/23/2021 Estimated Assessment