Document # Public Document # Document Type Date Issued Description
02-167 02-167 Rulings of the Tax Commissioner 12/30/2002 Legislative Summary 2002
02-167 02-167 Legislative Summaries 12/30/2002 2002 Legislative Summary
02-113 Attorney General's Opinion 12/19/2002 Secrecy of information
02-163 02-163 Rulings of the Tax Commissioner 12/18/2002 Government contractor, untaxed purchases
02-114 Attorney General's Opinion 12/12/2002 Statutory and regulatory definitions of 'definite place of business' for purposes of administering BPOL tax
02-111 Attorney General's Opinion 12/11/2002 Authority for board of equalization to hear and consider taxpayer complaints in second year of biennial assessment
02-153 02-153 Rulings of the Tax Commissioner 12/11/2002 Construction projects, BPOL
02-158 02-158 Rulings of the Tax Commissioner 12/10/2002 Historic Rehabilitation and the Land Preservation Tax Credits.
02-094 Attorney General's Opinion 11/19/2002 VIRGINIA LAND CONSERVATION INCENTIVES ACT OF 1999
02-142 02-142 Rulings of the Tax Commissioner 11/15/2002 Adjustments to the foreign source income subtraction and the property factor
02-140 02-140 Rulings of the Tax Commissioner 11/05/2002 Manufacturing, semiconductor chips
02-085 Attorney General's Opinion 10/30/2002 Special Assesment for Land Preservation
02-136 02-136 Rulings of the Tax Commissioner 10/25/2002 Certified home inspectors for BPOL tax purposes.
02-132 02-132 Rulings of the Tax Commissioner 10/08/2002 Nexus
02-133 02-133 Rulings of the Tax Commissioner 10/08/2002 Gross capital for leased property
02-131 02-131 Rulings of the Tax Commissioner 10/08/2002 Merchants' capital tax.
02-128 02-128 Rulings of the Tax Commissioner 10/06/2002 Manufacturer selling at wholesale from the place of manufacture
02-127 02-127 Rulings of the Tax Commissioner 10/06/2002 Virginia combined income tax return
02-124 02-124 Rulings of the Tax Commissioner 10/06/2002 Capital gain and interest income as a nonapportionable income
02-055 Attorney General's Opinion 09/27/2002 Payment of sale proceeds toward satisfaction of delinquent taxes or secured interests
02-120 02-120 Rulings of the Tax Commissioner 09/25/2002 Manufacturer's exemption from BPOL
02-104 02-104 Rulings of the Tax Commissioner 06/27/2002 Resident Estate and Trust
02-101 02-101 Rulings of the Tax Commissioner 06/24/2002 Resident Estate and Trust
02-041 Attorney General's Opinion 06/24/2002 Clerk should assess recordation tax on Security Instrument drawn under Islamic law based on original acquisition balance as defined in instrument and assess separate fees for Assignment Agreement, since document effects two transactions of equal dignity.
02-102 02-102 Rulings of the Tax Commissioner 06/24/2002 Appropriate assessment of shareholder's receipts