Document # Public Document # Document Type Date Issued Description
01-104 01-104 Rulings of the Tax Commissioner 08/15/2001 City may not impose a license fee or license tax on the physicians.
01-93 01-93 Rulings of the Tax Commissioner 08/01/2001 Is Governmental Exemption Applicable to Third Parties?
01-102 01-102 Rulings of the Tax Commissioner 08/01/2001 Convenience Checks: True Object Test
01-90 01-90 Legislative Summaries 07/31/2001 2001 Legislative Summary
01-82 01-82 Rulings of the Tax Commissioner 06/22/2001 Exempt Property for Maritime Services Provider
01-66 01-66 Rulings of the Tax Commissioner 05/23/2001 Audit vs. license application request; "Audit" defined
01-63 01-63 Rulings of the Tax Commissioner 05/15/2001 Administrative division of nonprofit corporation that operates hospitals
01-45 01-45 Rulings of the Tax Commissioner 04/16/2001 Software royalties and maintenance agreements; Lab equipment; Asset vs expenses
01-36 01-36 Rulings of the Tax Commissioner 04/11/2001 Audit sampling techniques; Exemption certificates
01-14 01-14 Rulings of the Tax Commissioner 03/08/2001 Class ring sales to students of nonprofit school; Commissions paid to nonprofit school
01-017 Attorney General's Opinion 02/09/2001 Personal Property Tax Relief Act of 1998 - Amendments proposed in 2001
00-206 00-206 Rulings of the Tax Commissioner 12/13/2000 Loan to affiliate; Certificates of deposit and money market accounts
00-212 00-212 Rulings of the Tax Commissioner 12/07/2000 Part-year return; Itemized deductions
00-071 Attorney General's Opinion 10/30/2000 Bail bondsman; Surety Insurance Company
00-195 00-195 Rulings of the Tax Commissioner 10/26/2000 Airline; Common carrier
00-050 Attorney General's Opinion 09/25/2000 Virginia Conservation Easement Act., Land use credits
00-163 00-163 Rulings of the Tax Commissioner 08/31/2000 First use; Product demonstration equipment
00-147 00-147 Rulings of the Tax Commissioner 08/09/2000 Additional License Fee
00-148 00-148 Rulings of the Tax Commissioner 08/08/2000 Photography; Processor vs. retail sales
00-016 Attorney General's Opinion 07/24/2000 Consumer utility taxes
00-128 00-128 Rulings of the Tax Commissioner 07/07/2000 Audit - purchase mark-up method; Incomplete dealer records
00-132 00-132 Rulings of the Tax Commissioner 07/06/2000 Specific Types of Local License Taxes
00-124 00-124 Rulings of the Tax Commissioner 07/06/2000 Licensed software used in computer assembly
00-121 00-121 Rulings of the Tax Commissioner 06/30/2000 Deeds of trust or mortgages; Fair market value of property
00-218 00-218 Legislative Summaries 06/30/2000 2000 Legislative Summary