Document # Public Document # Document Type Date Issued Description
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
21-4 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
21-30 21-30 Rulings of the Tax Commissioner 03/09/2021 Administration : Appeal - Reconsideration; Residency : Domicile - Different States, Decree of Divorce
21-34 21-34 Rulings of the Tax Commissioner 03/09/2021 Subtractions : Foreign Source Income - Tax Cuts and Jobs Act (TCJA)
21-31 21-31 Rulings of the Tax Commissioner 03/09/2021 Residency : Part-Year - Moved to Virginia
21-3 21-33 Tax Bulletins 03/08/2021 2nd Quarter Interest Rates for 2021
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
21-28 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.
21-20 21-20 Rulings of the Tax Commissioner 02/23/2021 Estimated Assessment
21-24 21-24 Rulings of the Tax Commissioner 02/23/2021 Administration : Refunds - Statute of Limitations; Records - Reliance on Tax Professional Advice
21-21 21-21 Rulings of the Tax Commissioner 02/23/2021 Administration : Statute of Limitations - Refunds
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
21-2 21-3 Tax Bulletins 02/22/2021 Additional Sales and Use Tax in Henry County
21-13 21-13 Rulings of the Tax Commissioner 02/16/2021 Exemption: Research and Development - Direct Use, Documentation
21-14 21-14 Rulings of the Tax Commissioner 02/16/2021 Credit : Tax Paid to Another State - California Dual Resident
21-18 21-18 Rulings of the Tax Commissioner 02/16/2021 Administration : Refund - Statute of Limitations; Return - Responsibility to File
21-15 21-15 Rulings of the Tax Commissioner 02/16/2021 Residency : Part year - Income Allocation; Administration: Interest - Accrual; Administration : Reliance on Tax Preparer - Tax Preparation Software
21-16 21-16 Rulings of the Tax Commissioner 02/16/2021 Administration: Audit - revision, Appeal - incomplete