Document # Sort descending | Public Document # | Document Type | Date Issued | Description |
---|---|---|---|---|
20-172 | 20-172 | Rulings of the Tax Commissioner | 09/29/2020 | Audit: Identity Theft, Fraud, Records |
20-173 | 20-173 | Rulings of the Tax Commissioner | 09/29/2020 | Exemptions : Indian Tribes - Transactions Occurring Off The Reservation |
20-174 | 20-174 | Rulings of the Tax Commissioner | 09/29/2020 | Dealer: Vehicle Repair Administration: Refund - Taxes Paid On Inventory, Statute of Limitations |
20-175 | 20-175 | Rulings of the Tax Commissioner | 09/29/2020 | Virginia Taxable Income: No Deduction for Out-of-State Income Credit : Taxes Paid to Another State - North Carolina |
20-176 | 20-176 | Rulings of the Tax Commissioner | 10/05/2020 | Administration : Accounting - Application of Overpayments; Collections - Offsets |
20-177 | 20-177 | Rulings of the Tax Commissioner | 10/06/2020 | Exemption : Rooms, Lodgings & Accommodations for 90 Continuous Days |
20-178 | 20-178 | Rulings of the Tax Commissioner | 10/07/2020 | Tangible : Administration - Failure to Issue Final Local Determination |
20-179 | 20-179 | Rulings of the Tax Commissioner | 10/13/2020 | Administration : Appeal - Statute of Limitations |
20-18 | 20-18 | Rulings of the Tax Commissioner | 02/06/2020 | Classification: Multiple Businesses - Winery; Administration: License Application - Failure to Apply; Administration: Statute of Limitations - Six Preceding Years; Administration: Penalty - Late Filing, Late Payment, Underpaid Assessment, Waiver; Administration: Offer in Compromise |
20-180 | 20-180 | Rulings of the Tax Commissioner | 10/13/2020 | Residency : Domicile - Change Requires Both Abandoning One Domicile and Obtaining A New One. |
20-181 | 20-181 | Rulings of the Tax Commissioner | 10/13/2020 | Residency : Domicile - Change, Part-year |
20-183 | 20-183 | Rulings of the Tax Commissioner | 11/10/2020 | Tangible: Administration - Jurisdiction, Statute of Limitations for Refunds Classification of Property: General v. Manufacturing - Food Service |
20-184 | 20-184 | Rulings of the Tax Commissioner | 11/10/2020 | Net Operating Loss (NOL) : NOL Deduction (NOLD) - Election to Forgo Carryback |
20-185 | 20-185 | Rulings of the Tax Commissioner | 11/10/2020 | Exemption: Occasional Sale - Sale or Exchange of Substantially All Assets of a Division of a Business (Criteria), Medical Practice |
20-186 | 20-186 | Rulings of the Tax Commissioner | 11/10/2020 | Administration : Status Change - Separate to Combined, Inclusion Eligibility Year End, Income from Virginia Sources; Return - Filing Requirements; Apportionment : Calculation - Decimal Places; Pass-through Entity (PTE) : Limited Liability Company |
20-187 | 20-187 | Rulings of the Tax Commissioner | 11/10/2020 | Residency : Domicile - No Virginia Domicile Established |
20-188 | 20-188 | Rulings of the Tax Commissioner | 11/10/2020 | Administration : Reconsideration - Failure to Meet Criteria |
20-189 | 20-189 | Rulings of the Tax Commissioner | 11/17/2020 | Exemptions : Computer Software - Development Activities within a Locality |
20-19 | 20-19 | Rulings of the Tax Commissioner | 02/06/2020 | Deductions: Staffing Firm - Temporary Help Services; Definite Place of Business; Situs - Statutory Method; Deductions - Out of State |
20-190 | 20-190 | Rulings of the Tax Commissioner | 11/24/2020 | Use Tax: Fixed Asset Purchases - Legal Obligation Applies to Both Dealer and Purchaser, Purchases - Caterer Audit: Records - Expenses, Sampling Exemptions: Catering - Nonprofit Organizations, Churches, and Governments, Certificates - Reasonable Care Administration: Penalty - First Audit, Interest |
20-191 | 20-191 | Rulings of the Tax Commissioner | 11/24/2020 | Service Charge : Surcharges for Recouping Expenses Administration: Penalty -Compliance (3rd Generation Audit), Amnesty; Interest |
20-192 | 20-192 | Rulings of the Tax Commissioner | 11/24/2020 | Exemption : Nexus (P.L. 86-272) - De Minimis, Property, Payroll Compensation : Nonresident - Virginia Wages Virginia Source Income : Nonresident - Apportionment |
20-193 | 20-193 | Rulings of the Tax Commissioner | 11/24/2020 | Credit : Qualified Equity and Subordinated Debt Credit - Filing Deadline |
20-194 | 20-194 | Rulings of the Tax Commissioner | 12/01/2020 | Administration: Returns - Non-filer sales and use tax assessment |
20-195 | 20-195 | Rulings of the Tax Commissioner | 12/01/2020 | Use: First Use in Virginia - Tax paid to another state |