Document # Public Document # Document Type Date Issued Description
14-156 14-156 Rulings of the Tax Commissioner 08/28/2014 Burden of proof on Taxpayer to show it was not a resident of State X
14-157 14-157 Rulings of the Tax Commissioner 08/28/2014 Taxpayer/VALLC failed to timely file Virginia income tax returns for the taxable years
14-158 14-158 Rulings of the Tax Commissioner 08/28/2014 Virginia payroll factor/VEC
14-159 14-159 Rulings of the Tax Commissioner 08/28/2014 Taxpayer changed it's domiciliary residence to Country A in 2008
14-16 14-16 Rulings of the Tax Commissioner 02/11/2014 The Court FINDS that bidis are cigarettes under the definition of cigarette found in Va. Code § 3.2-4200
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.
14-161 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.
14-162 14-162 Rulings of the Tax Commissioner 09/03/2014 Service Members Civil Relief Act
14-163 14-163 Rulings of the Tax Commissioner 09/08/2014 Tax credit for the income taxes paid to the other states
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.
14-165 14-165 Rulings of the Tax Commissioner 10/06/2014 Taxpayer and Virginia company were not the same legal entity subject to tax.
14-166 14-166 Rulings of the Tax Commissioner 09/09/2014 No evidence to suggest that two entities were the same or even related entities.
14-167 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
14-168 14-168 Rulings of the Tax Commissioner 09/12/2014 Adjustments to carryback net operating losses (NOLs)
14-169 14-169 Rulings of the Tax Commissioner 09/12/2014 Donation did not qualify for the Credit
14-17 14-17 Rulings of the Tax Commissioner 02/10/2014 Taxpayer Bill of Rights, City /County tax authorities, tax audits/ tax assessments
14-170 14-170 Rulings of the Tax Commissioner 09/12/2014 Land Preservation Tax Credit
14-171 14-171 Rulings of the Tax Commissioner 09/23/2014 2014 Fourth Quarter Interest Rates
14-172 14-172 Rulings of the Tax Commissioner 09/24/2014 Tax on capital expenditures for a plant expansion and renovation, Exemptions
14-173 14-173 Rulings of the Tax Commissioner 10/07/2014 Assessment issued for untaxed items
14-174 14-174 Rulings of the Tax Commissioner 10/07/2014 Virginia Legal History Regarding Same-Sex Marriage
14-176 14-176 Rulings of the Tax Commissioner 10/17/2014 Reconciliation Adjustments/Fixed Assets/Computation of Tax