Document # Public Document # Document Type Date Issued Description
25-66 25-66 Rulings of the Tax Commissioner 05/14/2025 Subtraction : Retirement Income - Contributions Taxed in ****** (State A)
25-67 25-67 Rulings of the Tax Commissioner 05/14/2025 Residency : Domicile - Failure to Abandon
25-64 25-64 Rulings of the Tax Commissioner 05/14/2025 Refund : Procedures - Requirement to Refund Tax to Customer First; Exemption : Research and Development - Applies to Purchases, not Sales; Certificate - Invalid - Customer Not Conducting Research
25-65 25-65 Rulings of the Tax Commissioner 05/14/2025 Tangible : Valuation - Rebates
25-2 25-78 Tax Bulletins 05/01/2025 Extension of Due Dates for Individual Income Tax Returns and Payments for Winter Storm and Flooding Victims
25-60 25-60 Rulings of the Tax Commissioner 04/28/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-61 25-61 Rulings of the Tax Commissioner 04/28/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-62 25-62 Rulings of the Tax Commissioner 04/28/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-53 25-53 Rulings of the Tax Commissioner 04/25/2025 Services: Exemption - Labor rendered in connection with diagnostic work
25-57 25-57 Rulings of the Tax Commissioner 04/25/2025 Administration: Refunds - Statute of Limitations
25-54 25-54 Rulings of the Tax Commissioner 04/25/2025 Exemption: Medicine and Drugs - Reagents/Medical Diagnostic Lab
25-58 25-58 Rulings of the Tax Commissioner 04/25/2025 Residency: Domicile - Failure to provide information
25-55 25-55 Rulings of the Tax Commissioner 04/25/2025 Administration: Reliance on Tax Preparer - Tax Preparation Software;
Credits: Tax Payable to Another State - District of Columbia
25-59 25-59 Rulings of the Tax Commissioner 04/25/2025 Audit: Taxpayer Records - Requirements;
Estimated Assessment - Audit Methodology
25-56 25-56 Rulings of the Tax Commissioner 04/25/2025 Residency: Domicile - New Domicile Established
25-52 25-52 Rulings of the Tax Commissioner 04/23/2025 Contractors: Subcontractor - TPP Incorporated into Real Property;
Administration: Documentation - Procedure for Customer Refund
25-48 25-48 Rulings of the Tax Commissioner 04/16/2025 Deduction : Itemized - Inadequate Documentation
25-51 25-51 Rulings of the Tax Commissioner 04/16/2025 Credit: Recycling Equipment - Eligibility
25-49 25-49 Rulings of the Tax Commissioner 04/16/2025 Residency : Domicile - Did not abandon Virginia; Out of State Credits
25-50 25-50 Rulings of the Tax Commissioner 04/16/2025 Administration : Assessment - Collection Statute of Limitations
25-46 25-46 Rulings of the Tax Commissioner 04/10/2025 Consumer Use : Taxable Lease - Separate Entities
25-47 25-47 Rulings of the Tax Commissioner 04/10/2025 Audit : Overpayment Credit Request - Statute of Limitations; Penalty : Compliance - Ratio for 2nd Generation Audit; Amnesty - Eligible Audit Periods
25-45 25-45 Rulings of the Tax Commissioner 04/08/2025 Tangible : Appeals - Jurisdiction
25-43 25-43 Rulings of the Tax Commissioner 04/03/2025 Valuation : Fair Market Value - Appraisal
25-44 25-44 Rulings of the Tax Commissioner 04/03/2025 Residency : Domicile - Failure to establish change; Credit : Tax Paid to Another State - May be eligible