17-150 |
17-150 |
Rulings of the Tax Commissioner |
08/24/2017 |
Residency of a Military Spouse; The Servicemembers Civil Relief Act |
17-153 |
17-153 |
Rulings of the Tax Commissioner |
08/24/2017 |
The Department issued an assessment based on the IRS information. |
17-151 |
17-151 |
Rulings of the Tax Commissioner |
08/24/2017 |
Taxpayer has not provided documentation to support its contention that the assessment of tax is incorrect |
17-152 |
17-152 |
Rulings of the Tax Commissioner |
08/24/2017 |
Acceptance of the ST-10A exemption certificate in good faith is valid for purchases by customers. |
17-144 |
17-144 |
Rulings of the Tax Commissioner |
08/23/2017 |
The Department considers the information provided by the IRS to be correct. |
17-148 |
17-148 |
Rulings of the Tax Commissioner |
08/23/2017 |
Taxpayer was entitled to credit for taxes paid to other states. |
17-145 |
17-145 |
Rulings of the Tax Commissioner |
08/23/2017 |
Taxpayer’s protective claim was timely filed within three years of the date of the assessment. |
17-146 |
17-146 |
Rulings of the Tax Commissioner |
08/23/2017 |
Where the IRS has audited the federal taxable income of a taxpayer, the Department does not look behind the IRS's final determination. |
17-143 |
17-143 |
Rulings of the Tax Commissioner |
08/23/2017 |
Taxpayers must contact the IRS to dispute any discrepancies in their FAGI. |
17-147 |
17-147 |
Rulings of the Tax Commissioner |
08/23/2017 |
The burden of proving that the domicile has been changed lies with the person alleging the change. |
17-155 |
17-155 |
Rulings of the Tax Commissioner |
08/21/2017 |
GUIDELINES FOR THE RETAIL SALES AND USE TAX EXEMPTION CERTIFICATE FOR STAMPED CIGARETTES PURCHASED FOR RESALE |
17-142 |
17-142 |
Rulings of the Tax Commissioner |
08/07/2017 |
Department's jurisdiction is limited to appeals from final local determinations concerning local business and mobile property tax assessments. |
17-141 |
17-141 |
Rulings of the Tax Commissioner |
08/01/2017 |
Taxpayer not held liable as a responsible officer of the Corporation |
17-129 |
17-129 |
Rulings of the Tax Commissioner |
07/28/2017 |
Changes to the Federal Corporate Income Tax Extended Due Date |
17-9 |
17-129 |
Tax Bulletins |
07/28/2017 |
Changes to the Federal Corporate Income Tax Extended Due Date |
17-223 |
17-223 |
Rulings of the Tax Commissioner |
07/26/2017 |
Additions, Written Advice, Intangible Expense, Audit Adjustments and Factoring of Receivables |
17-137 |
17-137 |
Rulings of the Tax Commissioner |
07/20/2017 |
Taxpayer may file an appeal with the Tax Commissioner only after a final determination has been issued by a locality |
17-134 |
17-134 |
Rulings of the Tax Commissioner |
07/19/2017 |
Calculating the portion of a retirement plan distribution attributable to previously taxed income |
17-131 |
17-131 |
Rulings of the Tax Commissioner |
07/19/2017 |
Foreign earned income exclusion as provided by IRC § 911(a)(1). |
17-135 |
17-135 |
Rulings of the Tax Commissioner |
07/19/2017 |
Virginia residents - reciprocal agreement with Pennsylvania. |
17-132 |
17-132 |
Rulings of the Tax Commissioner |
07/19/2017 |
A husband and wife who file a joint tax return are liable jointly and individually for their tax liabilities. |
17-136 |
17-136 |
Rulings of the Tax Commissioner |
07/19/2017 |
Virginia resident - reciprocal agreement with Maryland. |
17-133 |
17-133 |
Rulings of the Tax Commissioner |
07/19/2017 |
Taxpayers are not domiciliary residents of Virginia but they are required to file a nonresident return. |
17-130 |
17-130 |
Rulings of the Tax Commissioner |
07/19/2017 |
Credit for income tax paid on retirement income earned in a foreign country |
17-140 |
17-140 |
Rulings of the Tax Commissioner |
06/30/2017 |
Court Case |