Document # Public Document # Document Type Date Issued Description
08-1 08-1 Rulings of the Tax Commissioner 01/01/2008 Guidelines and Rules for Idle Machinery and Tools
07-216 07-216 Rulings of the Tax Commissioner 12/20/2007 Taxpayer was not a corporate officer responsible for delinquent withholding taxes
07-205 07-205 Rulings of the Tax Commissioner 12/05/2007 The Taxpayer contends that he was a resident but did not provide proof
07-099 Attorney General's Opinion 12/04/2007 A treasurer may take action to initiate a sale of subsurface mineral lands charged with delinquent taxes
07-201 07-201 Rulings of the Tax Commissioner 11/30/2007 2006 legislative change TAX must actually issue the Credit to the taxpayer
07-196 07-196 Rulings of the Tax Commissioner 11/27/2007 Not leasing facilities at the terminal in the City no definite place of business
07-191 07-191 Rulings of the Tax Commissioner 11/21/2007 Tangible personal property should be regarded as intangible personal property
07-177 07-177 Rulings of the Tax Commissioner 11/14/2007 Taxpayer not leasing facilities at the terminal and no definite place of business
07-174 07-174 Rulings of the Tax Commissioner 11/14/2007 Taxpayer contests the assessment, asserting that IHC had no nexus with Virginia
07-172 07-172 Rulings of the Tax Commissioner 11/14/2007 Land Preservation Tax Credit
07-178 07-178 Rulings of the Tax Commissioner 11/14/2007 Taxpayer not leasing facilities at the terminal and no definite place of business
07-166 07-166 Rulings of the Tax Commissioner 11/01/2007 Guidelines and Rules for Motor Vehicle Repair Labor and Services Sales and Use Tax
07-160 07-160 Rulings of the Tax Commissioner 10/17/2007 Neighborhood Assistance Act Tax Credit
07-164 07-164 Rulings of the Tax Commissioner 10/10/2007 The committee of trustees does not operate in VA and is not controlled in VA
07-153 07-153 Rulings of the Tax Commissioner 10/02/2007 Taxpayer pays royalties to its Parent for the use of patents and other intangible assets
07-148 07-148 Rulings of the Tax Commissioner 09/12/2007 Taxpayer s must file amended returns within 30 days
07-132 07-132 Rulings of the Tax Commissioner 08/24/2007 Donation of land to the National Park Service as part of a bargain sale
07-118 07-118 Rulings of the Tax Commissioner 07/19/2007 Request is not in accordance with procedure for requesting a change in method
07-116 07-116 Rulings of the Tax Commissioner 07/19/2007 Does parent and Guarantor have nexus for income tax purposes; Sales Factor
07-109 07-109 Legislative Summaries 07/02/2007 2007 Legislative Summary
07-109 07-109 Rulings of the Tax Commissioner 07/02/2007 2007 Legislative Summary
07-101 07-101 Rulings of the Tax Commissioner 06/27/2007 Virginia Source Income
07-97 07-97 Rulings of the Tax Commissioner 06/27/2007 Taxpayer requests the audits be reopened for additional information not all qualify
07-104 07-104 Rulings of the Tax Commissioner 06/27/2007 The Taxpayer, a retailer, contests the assessment of its tangible personal property
07-103 07-103 Rulings of the Tax Commissioner 06/27/2007 Fair Market Value, Appraisals