Document # Public Document # Document Type Date Issued Description
15-63 15-63 Rulings of the Tax Commissioner 04/15/2015 Despite the government's solicitation declaring that the advance funding binds the credit of the federal government to the purchases, such declaration, by itself, is not sufficient evidence to establish federal immunity for the Taxpayer.
15-67 15-67 Rulings of the Tax Commissioner 04/15/2015 In 1987-1988 Op. Va. Att'y Gen. 282, the Attorney General opined that the rates the recordation tax on supplanted or wrap around deeds of trust should be paid only on the additional amount of the existing debt secured because tax had already been paid on the original amount secured.
15-64 15-64 Rulings of the Tax Commissioner 04/15/2015 Retirement Subtraction
15-68 15-68 Rulings of the Tax Commissioner 04/15/2015 Taxpayer request to change its classification for the 2009 through 2014 tax years
15-61 15-61 Rulings of the Tax Commissioner 04/14/2015 North Carolina income at issue was not reported on a Schedule C, the border state credit would not apply.
15-59 15-59 Rulings of the Tax Commissioner 04/14/2015 Servicemembers Civil Relief Act p
15-60 15-60 Rulings of the Tax Commissioner 04/14/2015 Taxpayers failed to file amended Virginia income tax returns reflecting the IRS adjustments
15-55 15-55 Rulings of the Tax Commissioner 04/03/2015 The Department disallowed the refunds claimed because the statute of limitations had expired
15-48 15-48 Rulings of the Tax Commissioner 04/03/2015 While the payments were issued by an insurance company, the documentation provided clearly shows the distributions were made from a retirement plan established under Internal Revenue Code (IRC) § 403(b).
15-52 15-52 Rulings of the Tax Commissioner 04/03/2015 Roth IRA; Capital Gains from Foreign Investments; Taxable Income
15-56 15-56 Rulings of the Tax Commissioner 04/03/2015 Long-Term Health Care Insurance Premiums
15-49 15-49 Rulings of the Tax Commissioner 04/03/2015 Taxpayer is hereby requested to file a Virginia income tax return for the 2011 taxable year to more accurately reflect his Virginia income tax liability.
15-53 15-53 Rulings of the Tax Commissioner 04/03/2015 Long-Term Capital Gain; Taxpayers had not provided evidence that the gain was attributable to an investment in a qualified business
15-57 15-57 Rulings of the Tax Commissioner 04/03/2015 The Department denied the refund on the basis that the statute of limitations for claiming a refund for that taxable year had expired
15-50 15-50 Rulings of the Tax Commissioner 04/03/2015 Virginia College Savings Plan. For purposes of the deduction for a prepaid tuition contract, only a purchaser of the contract can claim the deduction
15-54 15-54 Rulings of the Tax Commissioner 04/03/2015 Taxpayer had not filed a Virginia individual income tax return,
15--58 15-58 Rulings of the Tax Commissioner 04/03/2015 Taxpayer incorrectly claimed a credit for income tax paid to another state.
15-51 15-51 Rulings of the Tax Commissioner 04/03/2015 Taxpayer was not a resident of Virginia for the taxable year and was not required to file a Virginia Resident Income
15-47 15-47 Rulings of the Tax Commissioner 03/23/2015 Updated Guidelines for the Motion Picture Production Tax Credit
15-44 15-44 Rulings of the Tax Commissioner 03/18/2015 Taxpayers are contesting the audit assessments of the communications sales tax on Internet reactivation fees
15-41 15-41 Rulings of the Tax Commissioner 03/18/2015 Taxpayer does not agree with the audit methodology used to estimate the tax liability.
15-45 15-45 Rulings of the Tax Commissioner 03/18/2015 The statute of limitations for filing a return claiming a refund for the 2010 taxable year expired the day after May 2, 2014
15-42 15-42 Rulings of the Tax Commissioner 03/18/2015 Taxpayer claims that the ABC audit is inaccurate and overstates the Taxpayer's alcoholic beverage sales.
15-46 15-46 Rulings of the Tax Commissioner 03/18/2015 A nonresident trust is liable for income tax on its share of income, gain loss and deduction attributable to Virginia sources.
15-43 15-43 Rulings of the Tax Commissioner 03/18/2015 Taxpayer was not required to charge and collect the sales tax from the Buyer