Document # Public Document # Document Type Date Issued Description
15-2 15-40 Tax Bulletins 03/17/2015 VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2015
15-40 15-40 Rulings of the Tax Commissioner 03/17/2015 VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2015
15-37 15-37 Rulings of the Tax Commissioner 03/04/2015 The Department denied the refund claimed on the return because the return was filed outside the statute of limitations.
15-34 15-34 Rulings of the Tax Commissioner 03/04/2015 Capital loss resulting from the sale of the ownership interest back to the Partnership was disallowed by the IRS.
15-38 15-38 Rulings of the Tax Commissioner 03/04/2015 Department adjusted the deduction claimed by the Taxpayer for unreimbursed employee expenses reported on their Virginia income tax.
15-35 15-35 Rulings of the Tax Commissioner 03/04/2015 Taxpayer made an assumption that state revenue departments forward returns received for other states to the appropriate state. While this may be practiced in other states, the Department typically returns such filings to taxpayers.
15-39 15-39 Rulings of the Tax Commissioner 03/04/2015 Classification/ Records
15-36 15-36 Rulings of the Tax Commissioner 03/04/2015 Taxpayer was not a domiciliary resident of Virginia during any part of the taxable year.
15-31 15-31 Rulings of the Tax Commissioner 03/03/2015 Rapid advancements in technology since the introduction of computers as a separate class of property means that the types of tangible personal property that could be considered programmable computer equipment and computer peripherals are constantly changing.
15-32 15-32 Rulings of the Tax Commissioner 03/03/2015 Correction of withholding tax assessments.
15-33 15-33 Rulings of the Tax Commissioner 03/03/2015 Payment was claimed in 2011, it cannot be applied to the 2012 taxable year.
15-28 15-28 Rulings of the Tax Commissioner 02/24/2015 The Taxpayer has failed to provide sufficient evidence to support her claim of maintaining domicile in (State A).
15-25 15-25 Rulings of the Tax Commissioner 02/24/2015 Federal Comformity
15-29 15-29 Rulings of the Tax Commissioner 02/24/2015 The provisions of Va. Code § 58.1-499 D are clear and do not provide the Department with any discretion in enforcing the three-year limitations period to apply for a refund.
15-26 15-26 Rulings of the Tax Commissioner 02/24/2015 Death Benefit Subtraction
15-30 15-30 Rulings of the Tax Commissioner 02/24/2015 Out-of-State Deduction;Property Valuation;Contractors and Classification
15-27 15-27 Rulings of the Tax Commissioner 02/24/2015 The Taxpayers failed to file amended returns based on the federal changes.
15-24 15-24 Rulings of the Tax Commissioner 02/19/2015 Classification;Definite Place of Business;Situs — Gross Receipts
15-1 15-22 Tax Bulletins 02/19/2015 IMPORTANT INFORMATION REGARDING 2014 VIRGINIA INCOME TAX RETURNS
15-23 15-23 Rulings of the Tax Commissioner 02/19/2015 The Department has fulfilled its statutory and regulatory requirements and will not interfere with the County's statutory duty to implement the Department's determination.
15-22 15-22 Rulings of the Tax Commissioner 02/19/2015 MPORTANT INFORMATION REGARDING 2014 VIRGINIA INCOME TAX RETURNS
15-20 15-20 Rulings of the Tax Commissioner 02/17/2015 Gross Receipt; Refund Interest
15-21 15-21 Rulings of the Tax Commissioner 02/17/2015 Meal Expenses; Travel Expenses
15-19 15-19 Rulings of the Tax Commissioner 02/11/2015 The sale of the prewritten measurement software constitutes a business service.
15-18 15-18 Rulings of the Tax Commissioner 02/09/2015 Department finds that pollution control equipment must be certified by the tax day of the year claimed in order for a taxpayer to claim the pollution control equipment exemption from personal property tax.