Document # Public Document # Document Type Date Issued Description
21-97 21-97 Rulings of the Tax Commissioner 07/20/2021 Deduction : Itemized - Failure to Provide Information
21-93 21-93 Rulings of the Tax Commissioner 07/20/2021 Administration : Assessment - Federal Information; Appeal - Timely Filed
21-95 21-95 Rulings of the Tax Commissioner 07/20/2021 Fabricating Contractor of steel stairs, gates, and railings : Real Property
21-82 21-82 Rulings of the Tax Commissioner 07/13/2021 Purchases/ Sales of Cigarettes - Business Fraud ID Theft
21-91 21-91 Rulings of the Tax Commissioner 07/13/2021 Purchases/ Sales of Cigarettes
21-83 21-83 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes - Business Fraud, ID Theft
21-89 21-89 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes : Business Fraud, ID Theft
21-90 21-90 Rulings of the Tax Commissioner 07/13/2021 Purchases/Sales of Cigarettes : Business Fraud, ID Theft
21-71 21-71 Rulings of the Tax Commissioner 05/25/2021 Exemption: Harvesting of Forest Products - Proration of Dual Use, Equipment, Supplies and Fuel.
21-60 21-60 Rulings of the Tax Commissioner 05/18/2021 Audit : Notification, Location of Records, Authorized Taxpayer Representative
21-63 21-63 Rulings of the Tax Commissioner 05/18/2021 Sales : Dealer; Veterinarians
Use : Purchases : Successor Liability, Resale Exemption Refunds
21-6 21-53 Tax Bulletins 04/22/2021 Additional Sales and Use Tax in Charlotte, Gloucester, Northampton, and Patrick Counties
21-52 21-52 Rulings of the Tax Commissioner 04/21/2021 Guidelines for the Accelerated Sales Tax Payment
21-44 21-44 Rulings of the Tax Commissioner 03/23/2021 Residency : Domicile - Intent to Change; Part Year - Moving into Virginia
21-46 21-46 Rulings of the Tax Commissioner 03/23/2021 Administration : Assessment - IRS Audit; Statute of Limitations - Federal Change; Offer in Compromise - Doubtful Liability / Doubtful Collectability
21-41 21-41 Rulings of the Tax Commissioner 03/16/2021 Cigarettes: Underreported, Assessment Based on Purchases Mark-up
21-31 21-31 Rulings of the Tax Commissioner 03/09/2021 Residency : Part-Year - Moved to Virginia
21-19 21-19 Rulings of the Tax Commissioner 02/23/2021 Electronic Delivery of Software
21-2 21-3 Tax Bulletins 02/22/2021 Additional Sales and Use Tax in Henry County
21-16 21-16 Rulings of the Tax Commissioner 02/16/2021 Administration: Audit - revision, Appeal - incomplete
21-17 21-17 Rulings of the Tax Commissioner 02/16/2021 Administration: Appeal - Out of Statute; Audit - Requests for Records.
21-18 21-18 Rulings of the Tax Commissioner 02/16/2021 Administration : Refund - Statute of Limitations; Return - Responsibility to File
21-9 21-9 Rulings of the Tax Commissioner 02/02/2021 Situs : Apportionment - Alternative Method
21-5 21-5 Rulings of the Tax Commissioner 02/02/2021 Tangible : Administration - Jurisdiction
21-8 21-8 Rulings of the Tax Commissioner 02/02/2021 Residency : Domicile - Foreign Country