Document # Public Document # Document Type Date Issued Description
16-185 16-185 Rulings of the Tax Commissioner 09/16/2016 The burden of proof is upon the Taxpayer to establish with convincing evidence a correction to an assessment.
16-186 16-186 Rulings of the Tax Commissioner 09/16/2016 The exemption does not contain any language extending the motor vehicle rental tax exemption to employees of the Commonwealth
16-184 16-184 Rulings of the Tax Commissioner 09/14/2016 Virginia resident trust
16-182 16-182 Rulings of the Tax Commissioner 09/14/2016 The Taxpayers believed they would not be subject to Virginia income tax while unemployed.
16-183 16-183 Rulings of the Tax Commissioner 09/14/2016 The" claim of right doctrine" is directly tied to IRC treatment.
16-177 16-177 Rulings of the Tax Commissioner 09/06/2016 The Department will defer to a clerk's determination of a property's value unless the clerk's valuation is unreasonable.
16-181 16-181 Rulings of the Tax Commissioner 09/06/2016 Qualified Equity and Subordinated Debt Tax Credit
16-178 16-178 Rulings of the Tax Commissioner 09/06/2016 Placing a value on real estate is best made by the clerk of the circuit court.
16-179 16-179 Rulings of the Tax Commissioner 09/06/2016 New Hampshire Business Enterprise Tax
16-176 16-176 Rulings of the Tax Commissioner 09/06/2016 New Hampshire Business Enterprise Tax
16-180 16-180 Rulings of the Tax Commissioner 09/06/2016 Civil Service Retirement System
16-174 16-174 Rulings of the Tax Commissioner 09/02/2016 A portion of the foreign source income subtraction claimed by the Taxpayer was disallowed.
16-175 16-175 Rulings of the Tax Commissioner 09/02/2016 A Town presents seven questions regarding the administration of BPOL tax.
16-172 16-172 Rulings of the Tax Commissioner 09/02/2016 Taxpayer paid other bills owed by the Corporation but voluntarily failed to fully exercise such authority to satisfy all of the state tax deficiencies.
16-173 16-173 Rulings of the Tax Commissioner 09/02/2016 Taxpayer cannot be held liable as a responsible officer pursuant to Va. Code § 58.1-1813.
16-170 16-170 Rulings of the Tax Commissioner 08/29/2016 Taxpayer was subject to tax as a part-year resident for the taxable year.
16-171 16-171 Rulings of the Tax Commissioner 08/29/2016 The valuation method employed by the City in this case is consistent with the statutory requirements.
16-168 16-168 Rulings of the Tax Commissioner 08/29/2016 Purchases made to repair damage to a fence at its facility caused by a tornado should not have been included in the audit sample.
16-169 16-169 Rulings of the Tax Commissioner 08/29/2016 Taxpayers have provided no evidence that the husband was a domiciliary resident of any other state
16-167 16-167 Rulings of the Tax Commissioner 08/26/2016 Taxpayers do not completely satisfy the statutory definition of “Internet service”
16-166 16-166 Rulings of the Tax Commissioner 08/25/2016 Responsibility lies with the clerk when value must be determined for recordation tax purposes
16-163 16-163 Rulings of the Tax Commissioner 08/25/2016 Virginia's reciprocity agreement with West Virginia prohibits the taxation of any income earned in Virginia by a domiciliary resident of West Virginia, the Taxpayer was not required to file a 2009 Virginia income tax return
16-164 16-164 Rulings of the Tax Commissioner 08/25/2016 The burden of providing that the domicile has been changed lies with theTaxpayer.
16-165 16-165 Rulings of the Tax Commissioner 08/25/2016 Taxpayer's application for correction pursuant to Va. Code § 58.1-1821 is barred by the statute of limitations.
16-162 16-162 Rulings of the Tax Commissioner 08/24/2016 Tax to sales made in local correctional facility commissaries