Document # Public Document # Document Type Date Issued Description
15-207 15-207 Rulings of the Tax Commissioner 10/27/2015 Department finds that the service member established domicile in Virginia. In addition, the service member remained in Virginia after retiring from the military.
15-208 15-208 Rulings of the Tax Commissioner 10/27/2015 District of Columbia residents commuting to work in Virginia and earning only salaries and wages are not subject to tax in Virginia.
15-206 15-206 Rulings of the Tax Commissioner 10/27/2015 Taxpayers National Guard pay did not qualify for the extended active duty pay subtraction because service was less than 90 days.
15-204 15-204 Rulings of the Tax Commissioner 10/20/2015 Taxpayer must contact the IRS to dispute the discrepancies in his income.
15-205 15-205 Rulings of the Tax Commissioner 10/20/2015 Clerk of the County to review the actual value of the property, taking into consideration the Taxpayer's appraisal and all other relevant and reliable information available.
15-199 15-199 Rulings of the Tax Commissioner 10/19/2015 Ignorance of the Law; Web Site Information;Statute of Limitations
15-203 15-203 Rulings of the Tax Commissioner 10/19/2015 The Taxpayer's appeal correspondence was not timely filed.
15-200 15-200 Rulings of the Tax Commissioner 10/19/2015 Taxpayers failed to have sufficient income tax withheld or estimated tax paid. Estimated tax underpayment penalty
15-197 15-197 Rulings of the Tax Commissioner 10/19/2015 If a spouse does not establish a permanent personal presence in State A, he will not be considered to have abandoned his Virginia domicile.
15-201 15-201 Rulings of the Tax Commissioner 10/19/2015 Farm Wineries and Vineyards Tax Credit Application
15-198 15-198 Rulings of the Tax Commissioner 10/19/2015 It is a taxpayer's responsibility to inform their employer when there is a change to their withholding status.
15-202 15-202 Rulings of the Tax Commissioner 10/19/2015 Qualified Funeral Trusts; Appeal filed after the expiration of the 90-day limitations period.
15-196 15-196 Rulings of the Tax Commissioner 10/16/2015 Taxation of rental accommodations.
15-194 15-194 Rulings of the Tax Commissioner 10/16/2015 Clarification of the nexus requirement with Virginia and the requirements to register for the collection and remittance of retail sales and use tax.
15-195 15-195 Rulings of the Tax Commissioner 10/16/2015 A Virginia resident is subject to taxation by the state of Virginia.
15-193 15-193 Rulings of the Tax Commissioner 10/07/2015 Out-of-State Tax Credit; Withholding
15-192 15-192 Rulings of the Tax Commissioner 10/02/2015 Activities done by subcontractors must be considered in determining the nature of the services the Taxpayer offered to its customer.
15-189 15-189 Rulings of the Tax Commissioner 09/30/2015 Estimated tax; Taxpayers' underpaid withholding tax towards their liability..
15-190 15-190 Rulings of the Tax Commissioner 09/30/2015 Taxpayer was not a resident of Virginia for the taxable year and should file a part-year return.
15-191 15-191 Rulings of the Tax Commissioner 09/30/2015 Department finds it doubtful that the Taxpayer took sufficient steps to establish a physical presence in State B.
15-188 15-188 Rulings of the Tax Commissioner 09/29/2015 When an employer fails to withhold sufficient taxes, the Taxpayer is still required to file a return to report his income
15-186 15-186 Rulings of the Tax Commissioner 09/28/2015 Taxpayer did not maintain sufficient connections to maintain State A domicile.
15-187 15-187 Rulings of the Tax Commissioner 09/28/2015 Taxpayer failed to file an amended VA return, after deduction was denied by the IRS.
15-185 15-185 Rulings of the Tax Commissioner 09/24/2015 Taxpayer did not file a Virginia income tax return, the Department made an assessment based on the information it had available pursuant to Va. Code § 58.1-111.
15-182 15-182 Rulings of the Tax Commissioner 09/24/2015 A taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile. If the information is inadequate to meet this burden, the Department must conclude that he or she intended to remain indefinitely in Virginia.