Document # Public Document # Document Type Date Issued Description
97-352 97-352 Rulings of the Tax Commissioner 08/29/1997 Leases and rentals; Allocation of tangible personal property
97-340 97-340 Rulings of the Tax Commissioner 08/26/1997 Returns of affiliated corporations; Change in method of filing
97-337 97-337 Rulings of the Tax Commissioner 08/25/1997 Husband and wife filing separately; Earnings and proportional ownership
97-321 97-321 Rulings of the Tax Commissioner 07/31/1997 Rate of license taxes; Service provider may be subject to business services rate
97-303 97-303 Rulings of the Tax Commissioner 07/16/1997 Deficiency assessments; Audit method for estimating sales upheld
97-300 97-300 Legislative Summaries 06/30/1997 1997 Legislative Summary
97-291 97-291 Rulings of the Tax Commissioner 06/27/1997 Taxable income-modifications to federal taxable income; Environmental tax
97-290 97-290 Rulings of the Tax Commissioner 06/26/1997 Price manipulation and intercorporate transactions; Income consolidation
97-288 97-288 Rulings of the Tax Commissioner 06/26/1997 Price manipulation and intercorporate transactions; Consolidation resulting from intercorporate transactions
97-283 97-283 Rulings of the Tax Commissioner 06/24/1997 Aircraft; Dealer's personal use; delinquent tax; Penalties and interest; Waiver
97-273 97-273 Rulings of the Tax Commissioner 06/16/1997 BPOL; Applying for refund
97-269 97-269 Rulings of the Tax Commissioner 06/12/1997 Value of decedent's estate
97-265 97-265 Rulings of the Tax Commissioner 06/12/1997 Advertising; In-house marketing promotions
97-247 97-247 Rulings of the Tax Commissioner 06/02/1997 Aircraft; Basis of tax
97-245 97-245 Rulings of the Tax Commissioner 05/28/1997 Aircraft; State of port base and purchase
05271997 Attorney General's Opinion 05/27/1997 Administration of fiduciary accounts are gross receipts subject to local license taxation.
97-233 97-233 Rulings of the Tax Commissioner 05/23/1997 Aircraft purchased out-of-state
97-229 97-229 Rulings of the Tax Commissioner 05/19/1997 Government transactions; Meals and lodging furnished to state or federal employees
97-216 97-216 Rulings of the Tax Commissioner 05/02/1997 Publishing and broadcasting
97-207 97-207 Rulings of the Tax Commissioner 04/28/1997 Taxable Income; Modifications to Federal Taxable Income; Foreign source income reduced to zero
97-201 97-201 Rulings of the Tax Commissioner 04/25/1997 Contracting business; L-P gas supplier
97-203 97-203 Rulings of the Tax Commissioner 04/18/1997 Taxes Paid To Other States
97-185 97-185 Rulings of the Tax Commissioner 04/18/1997 Out-of-state exchange of Virginia aircraft
04141997 Attorney General's Opinion 04/14/1997 Situs of vehicle owned by parent and operated by out of state student
97-149 97-149 Rulings of the Tax Commissioner 03/28/1997 Administrative remedies; Purchase markup method; Failure to provide more complete documentation