Document # Public Document # Document Type Date Issued Description
16-6 16-6 Rulings of the Tax Commissioner 02/05/2016 FIXED-DATE CONFORMITY
16-1 16-6 Tax Bulletins 02/05/2016 FIXED-DATE CONFORMITY
16-4 16-4 Rulings of the Tax Commissioner 02/03/2016 An audit resulted in the assessment of use tax on purchases of expensed purchases and assets.
16-5 16-5 Rulings of the Tax Commissioner 02/03/2016 Assessment of consumer use tax on various purchases of tangible personal property.
16-1 16-1 Rulings of the Tax Commissioner 02/02/2016 Assessment issued on various purchases and sales for which: (i) no tax was charged, (ii) partial tax was charged, and (iii) invalid exemption certificates were accepted to support exempt sales
16-2 16-2 Rulings of the Tax Commissioner 02/02/2016 Taxpayer did not file a timely appeal.
16-3 16-3 Rulings of the Tax Commissioner 02/02/2016 A taxpayer must first file an appeal with the locality in which the appealable event occurred.
15-238 15-238 Rulings of the Tax Commissioner 12/31/2015 Taxpayer is eligible for the nonresident withholding exception
15-253 15-253 Rulings of the Tax Commissioner 12/28/2015 The Department cannot extend the time established by law to claim or transfer any unused Credit.
15-213 15-213 Rulings of the Tax Commissioner 12/24/2015 The burden of proving that the domicile has been changed lies with the person alleging the change, and that information has not been provided.
15-250 15-250 Rulings of the Tax Commissioner 12/23/2015 Taxpayer had not filed returns by December 5, 2009, the Taxpayer was not eligible for amnesty.
15-243 15-243 Rulings of the Tax Commissioner 12/23/2015 In accordance with Title 23 VAC 10-20-165 C, the statute of limitations to file an appeal expired.
15-247 15-247 Rulings of the Tax Commissioner 12/23/2015 The Department adjusted the Taxpayers’ return based on federal information as permitted under Va. Code § 58.1-311.
15-251 15-251 Rulings of the Tax Commissioner 12/23/2015 In accordance with Virginia statutes, the husband is jointly or severally liable for any assessment resulting from the joint return.
15-244 15-244 Rulings of the Tax Commissioner 12/23/2015 Obtaining or renewing a Virginia driver's license is considered to be a strong indicator of intent to retain domiciliary residency in Virginia.
15-248 15-248 Rulings of the Tax Commissioner 12/23/2015 The Department determined that the Taxpayers were domiciliary residents of Virginia.
15-252 15-252 Rulings of the Tax Commissioner 12/23/2015 After the statute of limitations expired for a refund the Taxpayer requested that the overpayment be credited on the following year's return, which under the Code of VA is not allowed.
15-245 15-245 Rulings of the Tax Commissioner 12/23/2015 Taxpayer's amended return requesting a refund of Virginia individual income tax paid for the 2009 taxable was made after the statute of limitations had expired.
15-249 15-249 Rulings of the Tax Commissioner 12/23/2015 A taxpayer, may not claim a credit on her Virginia return for tax paid to another state to the extent the tax was refunded.
15-242 15-242 Rulings of the Tax Commissioner 12/23/2015 Requirement met necessary to document exempt purchases of medicines and drugs by medical entities
15-246 15-246 Rulings of the Tax Commissioner 12/23/2015 Taxpayers income was neither earned income nor business income reported on Schedule C, the Taxpayers did not qualify for the border state computation.
15-234 15-234 Rulings of the Tax Commissioner 12/22/2015 Land Preservation Tax Credit
15-240 Rulings of the Tax Commissioner 12/22/2015 Guidelines for Pass-Through Entity Withholding
15-235 15-235 Rulings of the Tax Commissioner 12/22/2015 Taxpayer maintained substantial personal and professional ties with the Commonwealth that appear to be inconsistent with abandoning his Virginia domicile
15-239 15-239 Rulings of the Tax Commissioner 12/22/2015 Taxpayer’s request for refund has been issued which also included applicable refund interest. As such, there is no longer a refund due.