Document # Public Document # Document Type Date Issued Description
20-83 20-83 Rulings of the Tax Commissioner 05/12/2020 Cigarette Purchases
20-85 20-85 Rulings of the Tax Commissioner 05/14/2020 Residency: Domicile - Taxpayer Successfully Changed Domicile
20-86 20-86 Rulings of the Tax Commissioner 05/19/2020 Federal Adjusted Gross Income (FAGI): Net Operating Loss Deduction (NOLD) - Carryback; Administration: Statute of Limitations - Amended Return
20-87 20-87 Rulings of the Tax Commissioner 05/18/2020 Real Property Contractor; Reciprocity
20-88 20-88 Rulings of the Tax Commissioner 05/22/2020 Classification: Retail Sales - Distillery; Exemptions: Manufacturing; Agency - ABC Government Distillery Stores
20-89 20-89 Rulings of the Tax Commissioner 05/27/2020 Audit: Extrapolation - Lease/Purchase
20-9 20-161 Tax Bulletins 09/10/2020 4th Quarter Interest Rates for 2020
20-9 20-9 Rulings of the Tax Commissioner 01/21/2020 Residency: Domicile - Established Domicile in Virginia; Residency: Actual - Established Domicile in Virginia
20-90 20-90 Rulings of the Tax Commissioner 05/27/2020 Subtractions: Foreign Source Income - Related Expenses; Administration: Returns- Amended
20-91 20-91 Rulings of the Tax Commissioner 05/27/2020 Administration: Returns - Filing Requirements; Statute of Limitations - Federal Audits
20-92 20-92 Rulings of the Tax Commissioner 05/27/2020 Contractors - real estate: Fixed Assets; Subcontractors
20-93 20-93 Rulings of the Tax Commissioner 05/27/2020 Accounting period
20-94 20-94 Rulings of the Tax Commissioner 06/02/2020 Taxable Services
20-95 20-95 Rulings of the Tax Commissioner 06/02/2020 Accounting period: Employee meals
20-96 20-96 Rulings of the Tax Commissioner 06/02/2020 Fixed Date Conformity: Virginia Modifications - Tax Benefit Rule; Allocation and Apportionment: Alternative Method - Virginia Modifications; Pass-through Entity (PTE): Apportionment - Partnership
20-97 20-97 Rulings of the Tax Commissioner 06/02/2020 Employee Meals: Exemptions
20-98 20-98 Rulings of the Tax Commissioner 06/02/2020 Subtractions: Military - Active Duty Pay
20-99 20-99 Rulings of the Tax Commissioner 06/02/2020 Manufacturing Exemption
21-1 21-1 Rulings of the Tax Commissioner 01/06/2021 Updated Port Volume Increase Tax Credit Guidelines
21-1 21-2 Rulings of the Tax Commissioner 01/07/2021 Increase Litter Tax Rate and Additional Penalty
21-10 21-10 Rulings of the Tax Commissioner 02/09/2021 Nonprofit Exemption; Renewal Requirements
21-10 21-149 Tax Bulletins 12/03/2021 Virginia's Interest Rates Will Remain The Same For The First Quarter Of 2022
21-100 21-100 Rulings of the Tax Commissioner 07/27/2021 Pass-through Entity (PTE) : Apportionment - Alternative Method
21-101 21-101 Rulings of the Tax Commissioner 07/27/2021 Records and Gross Mark-up : Amnesty and Fraud Penalties
21-102 21-102 Rulings of the Tax Commissioner 08/10/2021 Situs : Apportionment - Payroll, Research and Development