Document # Public Document # Document Type Date Issued Description
14-7 14-174 Tax Bulletins 10/07/2014 Virginia Income Tax Treatment of Same-Sex Marriage
14-173 14-173 Rulings of the Tax Commissioner 10/07/2014 Assessment issued for untaxed items
14-7 14-174 Tax Bulletins 10/07/2014 Virginia Income Tax Treatment of Same-Sex Marriage
14-174 14-174 Rulings of the Tax Commissioner 10/07/2014 Virginia Legal History Regarding Same-Sex Marriage
14-165 14-165 Rulings of the Tax Commissioner 10/06/2014 Taxpayer and Virginia company were not the same legal entity subject to tax.
14-054 Attorney General's Opinion 10/03/2014 in order to qualify for the tax exemption afforded meals sold as part of a fundraising activity, the meals must be sold by the qualifying entity
14-038 Attorney General's Opinion 10/01/2014 Applicable Law and Discussion
14-172 14-172 Rulings of the Tax Commissioner 09/24/2014 Tax on capital expenditures for a plant expansion and renovation, Exemptions
14-171 14-171 Rulings of the Tax Commissioner 09/23/2014 2014 Fourth Quarter Interest Rates
14-6 14-171 Tax Bulletins 09/23/2014 2014 Fourth Quarter Interest Rates
14-169 14-169 Rulings of the Tax Commissioner 09/12/2014 Donation did not qualify for the Credit
14-170 14-170 Rulings of the Tax Commissioner 09/12/2014 Land Preservation Tax Credit
14-168 14-168 Rulings of the Tax Commissioner 09/12/2014 Adjustments to carryback net operating losses (NOLs)
14-167 14-167 Rulings of the Tax Commissioner 09/10/2014 Taxpayer failed to claim the full amount of the prepaid tuition deduction
14-167 14-167 Rulings of the Tax Commissioner 09/10/2014 Taxpayer failed to claim the full amount of the prepaid tuition deduction
14-167 14-167 Rulings of the Tax Commissioner 09/10/2014 Taxpayer failed to claim the full amount of the prepaid tuition deduction
14-166 14-166 Rulings of the Tax Commissioner 09/09/2014 No evidence to suggest that two entities were the same or even related entities.
14-164 14-164 Rulings of the Tax Commissioner 09/09/2014 Taxpayer cannot be held liable for the tax assessed in the audit on sales made by the Maryland company.
14-163 14-163 Rulings of the Tax Commissioner 09/08/2014 Tax credit for the income taxes paid to the other states
14-162 14-162 Rulings of the Tax Commissioner 09/03/2014 Service Members Civil Relief Act
14-161 14-161 Rulings of the Tax Commissioner 09/03/2014 Business buys/sells/ maintains ground support equipment parts, etc. to airlines.
14-161 14-161 Rulings of the Tax Commissioner 09/03/2014 Business buys/sells/ maintains ground support equipment parts, etc. to airlines.
14-160 14-160 Rulings of the Tax Commissioner 09/02/2014 Sales factor/Taxpayer design/builds equipment to be installed on U. S. Naval vessel.
14-155 14-155 Rulings of the Tax Commissioner 08/28/2014 Department retains the authority to adjust the FAGI and itemized deductions
14-153 14-153 Rulings of the Tax Commissioner 08/28/2014 Taxpayer is in the waste collection business and recycles paper and metal waste