Document # Public Document # Document Type Date Issued Description
16-198 16-198 Rulings of the Tax Commissioner 10/13/2016 Taxpayer was required to file Virginia resident individual income tax returns
16-193 16-193 Rulings of the Tax Commissioner 10/03/2016 Guidelines Regarding Crowdfunding Investments that Qualify for Tax Credits
16-6 16-192 Tax Bulletins 09/23/2016 2016 Fourth Quarter Interest Rates
16-192 16-192 Rulings of the Tax Commissioner 09/22/2016 2016 Fourth Quarter Interest Rates
16-190 16-190 Rulings of the Tax Commissioner 09/20/2016 Assessments of sales tax on untaxed sales of tangible personal property and use tax on untaxed purchases of tangible personal property.
16-191 16-191 Rulings of the Tax Commissioner 09/20/2016 Person subject to tax
16-188 16-188 Rulings of the Tax Commissioner 09/19/2016 Statute of limitations
16-189 16-189 Rulings of the Tax Commissioner 09/19/2016 Taxpayer was not a domiciliary resident of Virginia as of the taxable year.
16-187 16-187 Rulings of the Tax Commissioner 09/19/2016 College Savings Account Deduction; Long-Term Capital Gain Subtraction
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
16-182 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.
16-184 16-184 Rulings of the Tax Commissioner 09/14/2016 Virginia resident trust
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
16-177 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.
16-174 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.