This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Public Document # | Document Type Sort descending | Date Issued | Description |
---|---|---|---|---|
11-089 | Attorney General's Opinion | 09/13/2011 | Constitutionality of land preservation programs | |
14-77 | 14-77 | Rulings of the Tax Commissioner | 05/30/2014 | Land Preservation Tax Credit |
13-8 | 13-8 | Rulings of the Tax Commissioner | 01/25/2013 | Important Information Regarding the Land Preservation Income Tax Credit |
17-165 | 17-165 | Rulings of the Tax Commissioner | 09/13/2017 | Land Preservation Tax Credits |
14-78 | 14-78 | Rulings of the Tax Commissioner | 05/30/2014 | Land Preservation Tax Credit |
13-24 | 13-24 | Rulings of the Tax Commissioner | 03/04/2013 | Land Preservation Tax Credit |
18-5 | 18-5 | Rulings of the Tax Commissioner | 01/16/2018 | Tax Credits |
14-76 | 14-76 | Rulings of the Tax Commissioner | 05/30/2014 | Land Preservation Tax Credit |
13-74 | 13-74 | Rulings of the Tax Commissioner | 05/22/2013 | Land Preservation Tax Credit revised cap for 2013 |
14-93 | 14-93 | Rulings of the Tax Commissioner | 06/19/2014 | Land Preservation Tax Credit, Statute of Limitations |
13-225 | 13-225 | Rulings of the Tax Commissioner | 12/17/2013 | Land Preservation Tax Credits |
08-159 | 08-159 | Rulings of the Tax Commissioner | 08/29/2008 | Each members of the affiliated group holding Credits could claim up to $100,000 |
14-7 | 14-7 | Rulings of the Tax Commissioner | 01/21/2014 | Revaluation of the Credit,/Third Party Appraisal |
07-95 | 07-95 | Rulings of the Tax Commissioner | 05/25/2007 | When is an application for a credit of over $1 million would be considered complete? |
14-24 | 14-24 | Rulings of the Tax Commissioner | 02/27/2014 | Tax Commissioner is not required to waive the transfer fee based on erroneous telephonic advice. |
07-1 | 07-1 | Rulings of the Tax Commissioner | 01/09/2007 | Credit not eligible for transfer because the donation occurred before 01/01/02 |
14-32 | 14-32 | Rulings of the Tax Commissioner | 03/07/2014 | Taxpayer is given the responsibility to compute, file and pay their own income tax. |
07-172 | 07-172 | Rulings of the Tax Commissioner | 11/14/2007 | Land Preservation Tax Credit |
14-61 | 14-61 | Rulings of the Tax Commissioner | 04/30/2014 | Land Preservation Tax Credit/Credit was revalued/Appraisals |
09-61 | 09-61 | Rulings of the Tax Commissioner | 05/06/2009 | Land Preservation Tax Credit |
14-169 | 14-169 | Rulings of the Tax Commissioner | 09/12/2014 | Donation did not qualify for the Credit |
07-9 | 07-9 | Rulings of the Tax Commissioner | 03/12/2007 | Guidelines for Qualified Appraisals |
10-13 | 10-13 | Rulings of the Tax Commissioner | 02/19/2010 | House Bill 5019 (Chapter 4, Special Session I of 2006) made several changes to the Land Preservation Tax Credit. |
14-170 | 14-170 | Rulings of the Tax Commissioner | 09/12/2014 | Land Preservation Tax Credit |
08-66 | 08-66 | Rulings of the Tax Commissioner | 05/19/2008 | Credit is allowable to the Beneficiary if he satisfies all of the requirements set forth in Va. Code § 58.1-512 |