Document # Public Document # Document Type Date Issued Description
82-133 82-133 Rulings of the Tax Commissioner 10/05/1982 Abate the full amount of the jeopardy assessment, penalties and interest
82-135 82-135 Rulings of the Tax Commissioner 10/06/1982 Vending Machine Sales/Alternative Reporting Method
82-136 82-136 Rulings of the Tax Commissioner 10/07/1982 Sale to industrial manufacturers
82-137 82-137 Rulings of the Tax Commissioner 10/08/1982 Failure to timely file
82-138 82-138 Rulings of the Tax Commissioner 10/08/1982 Nexus, Royalty Income, Ordinary Gains, DISC
82-139 82-139 Rulings of the Tax Commissioner 10/09/1982 Taxability of property used in the offices
82-140 82-140 Rulings of the Tax Commissioner 10/13/1982 Independent timber procurer for consuming paper mills and sawmills
82-144 82-144 Rulings of the Tax Commissioner 10/13/1982 Manufacturing hosiery products for wholesale distribution, charges for rental/maintenance of computer
82-141 82-141 Rulings of the Tax Commissioner 10/13/1982 Include dividends/interest/rents/capital gains/ordinary gains in allocable income
82-143 82-143 Rulings of the Tax Commissioner 10/13/1982 Liability of the predecessor company assumed by purchaser upon purchase
82-142 82-142 Rulings of the Tax Commissioner 10/13/1982 Jeopardy assessment
82-145 82-145 Rulings of the Tax Commissioner 10/15/1982 Limitations on Assessment
82-146 82-146 Rulings of the Tax Commissioner 10/18/1982 Gift Tax
82-147 82-147 Rulings of the Tax Commissioner 10/19/1982 Manufacturing
82-148 82-148 Rulings of the Tax Commissioner 10/22/1982 Gift Tax
82-150 82-150 Rulings of the Tax Commissioner 10/22/1982 Microfilm and Microfiche Records
82-149 82-149 Rulings of the Tax Commissioner 10/22/1982 Tax erroneously refunded plus interest
82-152 82-152 Rulings of the Tax Commissioner 10/27/1982 Operation of food concessions
82-154 82-154 Rulings of the Tax Commissioner 10/29/1982 Repair charges taxable
82-153 82-153 Rulings of the Tax Commissioner 10/29/1982 Tangible personal property purchased by farmers for use in agricultural production
82-131 82-131 Rulings of the Tax Commissioner 10/30/1982 Corporation Income Tax Circular No. 1
82-161 82-161 Rulings of the Tax Commissioner 11/01/1982 Sales made to tax-exempt governmental agencies
82-156 82-156 Rulings of the Tax Commissioner 11/08/1982 An item may be required by law, but does not qualify it for exemption.
82-155 82-155 Rulings of the Tax Commissioner 11/08/1982 Dealer/distributors
82-158 82-158 Rulings of the Tax Commissioner 11/08/1982 The Virginia Community Diversion Incentive Act