Document # Public Document # Document Type Date Issued Description
90-20 90-20 Rulings of the Tax Commissioner 01/11/1990 Refund statute of limitations
90-10 90-10 Rulings of the Tax Commissioner 01/11/1990 Out-of-state tax credit; California S-corporation shareholder
90-7 90-7 Rulings of the Tax Commissioner 01/11/1990 Sales factor; Interest income
90-14 90-14 Rulings of the Tax Commissioner 01/11/1990 Steel fabricator; Barge launchway supports and foundation
90-12 90-12 Rulings of the Tax Commissioner 01/11/1990 Change from consolidated return to combined is denied
90-21 90-21 Rulings of the Tax Commissioner 01/11/1990 Financial corporations; No cost of performance outside of Virginia
90-19 90-19 Rulings of the Tax Commissioner 01/11/1990 Agency relationship
90-11 90-11 Rulings of the Tax Commissioner 01/11/1990 Refund statute of limitations; Amended federal return
90-18 90-18 Rulings of the Tax Commissioner 01/11/1990 Capital gains; Apportionable income
90-17 90-17 Rulings of the Tax Commissioner 01/11/1990 Payroll factor; Subsidiary wages included in parent's payroll factor
90-15 90-15 Rulings of the Tax Commissioner 01/11/1990 Manufacturing; Computer software and equipment; Color swatches
90-8 90-8 Rulings of the Tax Commissioner 01/11/1990 Nonprofit institution studying health issues; Research and development
90-4 90-4 Rulings of the Tax Commissioner 01/02/1990 Nonprofit Blood Bank; Exemption criteria
90-1 90-1 Rulings of the Tax Commissioner 01/02/1990 Permission to File a Consolidated Return
90-2 90-2 Rulings of the Tax Commissioner 01/02/1990 Foreign source income; Other income
90-3 90-3 Rulings of the Tax Commissioner 01/02/1990 Cumulative withholding method; Alternate method of withholding
89-352 89-352 Rulings of the Tax Commissioner 12/20/1989 Transfer in Bankruptcy
89-348 89-348 Rulings of the Tax Commissioner 12/20/1989 Out-of-state tax credit; New Hampshire "Business Profits Tax"
89-347 89-347 Rulings of the Tax Commissioner 12/20/1989 Audit for unreported tax; Alcoholic Control Board reported sales
89-358 89-358 Rulings of the Tax Commissioner 12/20/1989 Nonprofit organization providing support to individuals with port wine stains and other skin disorders
89-346 89-346 Rulings of the Tax Commissioner 12/20/1989 Gas utility
89-354 89-354 Rulings of the Tax Commissioner 12/20/1989 Lease of modified computer software
89-357 89-357 Rulings of the Tax Commissioner 12/20/1989 Mining; Equipment fuel and repair parts
89-345 89-345 Rulings of the Tax Commissioner 12/20/1989 Homeowners' association
89-349 89-349 Rulings of the Tax Commissioner 12/20/1989 Modular home manufacturer; Prefabricated house sections