Document # Public Document # Document Type Date Issued Description
20-69 20-69 Rulings of the Tax Commissioner 04/28/2020 Administration : Assessment - Reporting Federal Changes; Deduction: Itemized - Substantiation
20-65 20-65 Rulings of the Tax Commissioner 04/28/2020 Electronic software delivery, Sample: Purchases of TPP shipped to or used out of state; compliance and amnesty penalty abatement
20-70 20-70 Rulings of the Tax Commissioner 04/28/2020 Administration: Appeals - Statute of Limitations; Assessment: Penalty - Late Payment; Assessment: Interest
20-66 20-66 Rulings of the Tax Commissioner 04/28/2020 Documentation
20-71 20-71 Rulings of the Tax Commissioner 04/28/2020 Credit: Taxes paid to another state - Part-year residents
20-5 20-64 Rulings of the Tax Commissioner 04/27/2020 Interest Waiver for Certain Tax Payments in Response to the COVID-19 Crisis
20-63 20-63 Rulings of the Tax Commissioner 04/21/2020 Interactive Distributed Generation Systems - true object test
20-61 20-61 Rulings of the Tax Commissioner 04/21/2020 Administration: Appeal - Timely Filed, Complete
20-62 20-62 Rulings of the Tax Commissioner 04/21/2020 Definite Place of Business: Government Facilities - Default Office or Location
20-60 20-60 Rulings of the Tax Commissioner 04/10/2020 Administration: Appeal - Jurisdiction
20-59 20-59 Rulings of the Tax Commissioner 04/08/2020 Virginia Cigarette Tax Rate Increase Guidelines and Rules
20-58 20-58 Rulings of the Tax Commissioner 04/06/2020 Cigarette Purchases
20-51 20-51 Rulings of the Tax Commissioner 04/06/2020 Documentation
20-55 20-55 Rulings of the Tax Commissioner 04/06/2020 Exemption Certificates: Cable Television Exemption
20-52 20-52 Rulings of the Tax Commissioner 04/06/2020 Statute of Limitations: Reconsideration
20-56 20-56 Rulings of the Tax Commissioner 04/06/2020 Dealer Records; Audit Methodology; Burden of Proof; Compliance Penalty
20-53 20-53 Rulings of the Tax Commissioner 04/06/2020 Documentation
20-54 20-54 Rulings of the Tax Commissioner 04/06/2020 Administration: Returns - Filing Requirements
20-4 20-50 Tax Bulletins 03/20/2020 Income Tax Payment Extension and Penalty Waiver in Response to the COVID-19 Crisis
20-3 20-49 Tax Bulletins 03/19/2020 Option to Request Extension of Sales Tax Deadlines Due to COVID-19 Crisis
20-42 20-42 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Case Decided
20-47 20-47 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Foreign Country; Residency: Nonresident - Income from VA Sources
20-44 20-44 Rulings of the Tax Commissioner 03/18/2020 Pass-through Entity: FDC Subtraction - Bonus Depreciation
20-45 20-45 Rulings of the Tax Commissioner 03/18/2020 Administration: Appeal - Timely Filed, Complete
20-41 20-41 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Failure to Change