Document # Public Document # Document Type Date Issued Description
82-154 82-154 Rulings of the Tax Commissioner 10/29/1982 Repair charges taxable
82-153 82-153 Rulings of the Tax Commissioner 10/29/1982 Tangible personal property purchased by farmers for use in agricultural production
82-148 82-148 Rulings of the Tax Commissioner 10/22/1982 Gift Tax
82-147 82-147 Rulings of the Tax Commissioner 10/19/1982 Manufacturing
82-145 82-145 Rulings of the Tax Commissioner 10/15/1982 Limitations on Assessment
82-140 82-140 Rulings of the Tax Commissioner 10/13/1982 Independent timber procurer for consuming paper mills and sawmills
82-141 82-141 Rulings of the Tax Commissioner 10/13/1982 Include dividends/interest/rents/capital gains/ordinary gains in allocable income
82-144 82-144 Rulings of the Tax Commissioner 10/13/1982 Manufacturing hosiery products for wholesale distribution, charges for rental/maintenance of computer
82-143 82-143 Rulings of the Tax Commissioner 10/13/1982 Liability of the predecessor company assumed by purchaser upon purchase
82-139 82-139 Rulings of the Tax Commissioner 10/09/1982 Taxability of property used in the offices
82-138 82-138 Rulings of the Tax Commissioner 10/08/1982 Nexus, Royalty Income, Ordinary Gains, DISC
82-136 82-136 Rulings of the Tax Commissioner 10/07/1982 Sale to industrial manufacturers
82-134 82-134 Rulings of the Tax Commissioner 10/05/1982 Jeopardy assessment
82-133 82-133 Rulings of the Tax Commissioner 10/05/1982 Abate the full amount of the jeopardy assessment, penalties and interest
82-132 82-132 Rulings of the Tax Commissioner 09/30/1982 Situs of franchises
82-129 82-129 Rulings of the Tax Commissioner 09/28/1982 Jeopardy assessment
82-126 82-126 Rulings of the Tax Commissioner 09/22/1982 Taxes to be credited against the Virginia income tax liabilities of its shareholders
82-125 82-125 Rulings of the Tax Commissioner 09/20/1982 Prorata share of Subchapter S income
82-124 82-124 Rulings of the Tax Commissioner 09/10/1982 Software, in any form is tangible personal property
82-122 82-122 Rulings of the Tax Commissioner 09/02/1982 Medical Supplies and Drugs
82-121 82-121 Rulings of the Tax Commissioner 08/30/1982 Unreported income
82-120 82-120 Rulings of the Tax Commissioner 08/27/1982 Machinery/tools are taxable by the state as capital instead of by the locality as personal property.
82-119 82-119 Rulings of the Tax Commissioner 08/24/1982 Medical supply firm, sales and non-fixed asset purchases
82-118 82-118 Rulings of the Tax Commissioner 08/24/1982 Application of interest to tax deficiencies
82-117 82-117 Rulings of the Tax Commissioner 08/20/1982 Advertising Supplements for Insertion into Newspapers