Document # Public Document # Document Type Date Issued Description
20-28 20-28 Rulings of the Tax Commissioner 02/07/2020 Taxpayer's Failure to Provide Documentation During the Audit - Application of Tax to Venue Rental
20-29 20-29 Rulings of the Tax Commissioner 03/04/2020 Deductions: Itemized - Charitable, Personal Property Tax
20-3 20-3 Rulings of the Tax Commissioner 01/07/2020 Situs: Apportionment - Payroll; Administration: Mandatory Penalty Waiver - Taxpayer Fault
20-30 20-30 Rulings of the Tax Commissioner 03/04/2020 FAGI: Severance Pay; Residency: Part Year - Timing of Income Receipt
20-31 20-31 Rulings of the Tax Commissioner 03/04/2020 Pass-through Entity: FDC Subtraction - Bonus Depreciation
20-32 20-32 Rulings of the Tax Commissioner 03/06/2020 Manufacturing
20-33 20-33 Rulings of the Tax Commissioner 03/06/2020 Residency: Domicile - Taxpayers Established Virginia Domicile; Military Servicemember
20-34 20-34 Rulings of the Tax Commissioner 03/06/2020 Administration: Refunds - Statute of Limitations
20-35 20-35 Rulings of the Tax Commissioner 03/06/2020 Administration: Ruling - Claim of Right
20-36 20-36 Rulings of the Tax Commissioner 03/10/2020 Residency: Domicile - Nonfiler
20-37 20-37 Rulings of the Tax Commissioner 03/10/2020 Deduction: Long-term Health Care - Eligibility
20-38 20-38 Rulings of the Tax Commissioner 03/06/2020 Deduction: Itemized - Substantiation
20-39 20-39 Rulings of the Tax Commissioner 03/10/2020 Administration: Assessment - Based on Federal Information
20-4 20-4 Rulings of the Tax Commissioner 01/07/2020 Exemptions: Publications - Online Blog
20-40 20-40 Rulings of the Tax Commissioner 03/13/2020 Deductions: Itemized - Substantiation
20-41 20-41 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Failure to Change
20-42 20-42 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Case Decided
20-43 20-43 Rulings of the Tax Commissioner 06/26/2019 Guidelines for Remote Sellers and Marketplace Facilitators
20-44 20-44 Rulings of the Tax Commissioner 03/18/2020 Pass-through Entity: FDC Subtraction - Bonus Depreciation
20-45 20-45 Rulings of the Tax Commissioner 03/18/2020 Administration: Appeal - Timely Filed, Complete
20-46 20-46 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Different States; Credit: Tax Paid to Another State - California
20-47 20-47 Rulings of the Tax Commissioner 03/18/2020 Residency: Domicile - Foreign Country; Residency: Nonresident - Income from VA Sources
20-48 20-48 Rulings of the Tax Commissioner 05/25/2019 Guidelines for the Accelerated Sales Tax Payment
20-3 20-49 Tax Bulletins 03/19/2020 Option to Request Extension of Sales Tax Deadlines Due to COVID-19 Crisis
20-5 20-5 Rulings of the Tax Commissioner 01/21/2020 Software Delivered Electronically: Refunds