Document # Public Document # Document Type Date Issued Description
96-210 96-210 Rulings of the Tax Commissioner 08/26/1996 Taxes paid by residents to other states; Credit for taxes paid to North Dakota
96-236 96-236 Rulings of the Tax Commissioner 08/23/1996 Virginia Egg Excise Tax
96-4 96-236 Tax Bulletins 08/23/1996 Virginia Egg Excise Tax
96-208 96-208 Rulings of the Tax Commissioner 08/21/1996 Accounting methods; Change in accounting method
96-203 96-203 Rulings of the Tax Commissioner 08/21/1996 Extension of time for filing returns; Failure to file tentative return
96-209 96-209 Rulings of the Tax Commissioner 08/21/1996 Taxes paid to another state; Delaware
96-214 96-214 Rulings of the Tax Commissioner 08/21/1996 Returns of affiliated corporations; First year election of affiliated group
96-206 96-206 Rulings of the Tax Commissioner 08/21/1996 Taxes paid by residents to other states; Filers of combined state return and joint out-of-state return
96-201 96-201 Rulings of the Tax Commissioner 08/20/1996 Audit procedures; Sample purchases
96-198 96-198 Rulings of the Tax Commissioner 08/19/1996 Residency; Change of domicile
96-199 96-199 Rulings of the Tax Commissioner 08/19/1996 Processing fees; Tax collected and not remitted; Certificates of exemption
96-200 96-200 Rulings of the Tax Commissioner 08/16/1996 Nonprofit organizations, private schools, and churches; Distribution of free goods during Christmas season
96-197 96-197 Rulings of the Tax Commissioner 08/16/1996 Common carriers; Conveyor system, Dock equipment
96-196 96-196 Rulings of the Tax Commissioner 08/14/1996 Nonprofit organizations, private schools, and churches; Meals sold to schools
96-194 96-194 Rulings of the Tax Commissioner 08/13/1996 Printed Materials for Distribution
96-193 96-193 Rulings of the Tax Commissioner 08/09/1996 Penalties and Interest; Waiver of penalty
96-189 96-189 Rulings of the Tax Commissioner 08/06/1996 Audit procedures; Estimate of restaurant's alcoholic beverage sales
96-190 96-190 Rulings of the Tax Commissioner 08/06/1996 Taxation of nonresidents; Lease income received by West Virginia residents
96-195 96-195 Rulings of the Tax Commissioner 08/06/1996 Exemption certificates; Certificates of exemption
96-191 96-191 Rulings of the Tax Commissioner 08/06/1996 Refunds of tax; Statute of limitations
96-192 96-192 Rulings of the Tax Commissioner 08/06/1996 Computers, services and software; Escrow fee charged by software seller
96-188 96-188 Rulings of the Tax Commissioner 08/05/1996 Subtractions from FAGI; Pension funds taxed by another state
96-187 96-187 Rulings of the Tax Commissioner 08/05/1996 Subtractions from FAGI; Interest on federal obligations
96-182 96-182 Rulings of the Tax Commissioner 07/26/1996 Vendor/seller liability; Separate statement of tax required
96-185 96-185 Rulings of the Tax Commissioner 07/26/1996 Federal limitations on taxation of interstate commerce; Relocation of corporation to Virginia