Document # Public Document # Document Type Date Issued Description
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