Document # Public Document # Document Type Date Issued Description
06-31 06-31 Rulings of the Tax Commissioner 01/01/2006 Tobacco Products Tax Guidelines and Rules
05-172 05-172 Rulings of the Tax Commissioner 12/21/2005 First Quarter Interest Rates 2006
05-11 05-172 Tax Bulletins 12/21/2005 First Quarter Interest Rates 2006
05-165 05-165 Rulings of the Tax Commissioner 12/05/2005 "Total equity capital" as reported on the Call Report of a bank will adjusted
05-073 Attorney General's Opinion 12/02/2005 Taxing jurisdiction of landowner's property from one locality to other locality
05-157 05-157 Rulings of the Tax Commissioner 10/06/2005 Taxpayer contends the Department's position violates the Due Process Clause
05-154 05-154 Rulings of the Tax Commissioner 09/23/2005 Fourth Quarter Interest Rates
05-10 05-154 Tax Bulletins 09/23/2005 Fourth Quarter Interest Rates 2005
05-173 05-173 Rulings of the Tax Commissioner 09/23/2005 Amnesty penalty and federal large corporate underpayment interest rate
05-149 05-149 Rulings of the Tax Commissioner 09/08/2005 Taxpayer does not meet the definition of a financial corporation
05-139 05-139 Rulings of the Tax Commissioner 08/23/2005 Application of Va. Code § 58.1-446
05-146 05-146 Rulings of the Tax Commissioner 08/17/2005 Cisco Systems, Inc., et al v. Thorson Tax Commissioner At Law No, 219609
05-136 05-136 Rulings of the Tax Commissioner 08/10/2005 Land Preservation Tax Credits
05-129 05-129 Rulings of the Tax Commissioner 08/03/2005 Methods of valuation of tangible property
05-028 Attorney General's Opinion 08/01/2005 Violation of uniformity of taxation provision of Constitution of Virginia for locality to impose progressive tax rate on residential real estate based upon assessed value.
05-101 05-101 Legislative Summaries 06/30/2005 2005 Legislative Summary
05-101 05-101 Rulings of the Tax Commissioner 06/30/2005 2005 Legislative Summary
05-100 05-100 Rulings of the Tax Commissioner 06/28/2005 Arm's length - intercompany transactions
05-021 Attorney General's Opinion 06/14/2005 Design, establishment, and maintenance of secure data processing system containing confidential taxpayer information primarily is question of fact for local commissioner of revenue; commissioner should balance administrative discretion with statute governing secrecy of certain information obtained in performance of his duties and Government Data Collection and Dissemination Practices Act. Information contained on and access to such system is subject to secrecy. Design and construction of system without access to confidential data is not necessarily subject to secrecy provisions that prohibit commissioner from divulging certain information.
05-90 05-90 Rulings of the Tax Commissioner 06/09/2005 Corporate Nexus
05-81 05-81 Rulings of the Tax Commissioner 06/09/2005 Guidelines For Appealing Local Mobile Property Taxes
05-7 05-78 Tax Bulletins 05/31/2005 Food Tax Rate Reduction
05-78 05-78 Rulings of the Tax Commissioner 05/31/2005 Food Tax Rate Reduction
05-102 05-102 Rulings of the Tax Commissioner 05/13/2005 Cigarette Tax Rate Increase Guidelines and Rules, House Bill 5018
05-66 05-66 Rulings of the Tax Commissioner 04/26/2005 Land Preservation Tax Credit