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 # Sort descending | Document Type | Date Issued | Description |
---|---|---|---|---|
11-089 | Attorney General's Opinion | 09/13/2011 | Constitutionality of land preservation programs | |
04-182 | 04-182 | Rulings of the Tax Commissioner | 10/07/2004 | Transfers for unused portions of the Credit earned pursuant to qualified donations |
06-36 | 06-36 | Rulings of the Tax Commissioner | 04/03/2006 | Conveyance meets many of the initial requirements to qualify for the Credit |
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 |
07-172 | 07-172 | Rulings of the Tax Commissioner | 11/14/2007 | Land Preservation Tax Credit |
07-201 | 07-201 | Rulings of the Tax Commissioner | 11/30/2007 | 2006 legislative change TAX must actually issue the Credit to the taxpayer |
07-9 | 07-9 | Rulings of the Tax Commissioner | 03/12/2007 | Guidelines for Qualified Appraisals |
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? |
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 |
08-7 | 08-49 | Tax Bulletins | 04/21/2008 | New Cap Amount for the Land Preservation income Tax Credit |
08-49 | 08-49 | Rulings of the Tax Commissioner | 04/28/2008 | New Cap Amount for the Land Preservation income 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 |
09-19 | 09-19 | Rulings of the Tax Commissioner | 02/04/2009 | Land Preservation Tax Credit |
09-61 | 09-61 | Rulings of the Tax Commissioner | 05/06/2009 | Land Preservation Tax Credit |
09-4 | 09-61 | Tax Bulletins | 05/06/2009 | Land Preservation Tax Credit |
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. |
10-2 | 10-13 | Tax Bulletins | 02/19/2010 | House Bill 5019 (Chapter 4, Special Session I of 2006) made several changes to the Land Preservation Tax Credit. |
10-257 | 10-257 | Rulings of the Tax Commissioner | 11/15/2010 | Land Preservation Tax Credit |
10-11 | 10-257 | Tax Bulletins | 11/15/2010 | Land Preservation Tax Credit |
11-154 | 11-154 | Rulings of the Tax Commissioner | 08/30/2011 | Land Preservation Tax Credit |
11-155 | 11-155 | Rulings of the Tax Commissioner | 08/30/2011 | Land Preservation Tax Credit |
11-20 | 11-20 | Rulings of the Tax Commissioner | 02/18/2011 | Land Preservation Tax Credit |
12-2 | 12-12 | Tax Bulletins | 03/02/2012 | Information Regarding the Land Preservation Tax Credit |
12-12 | 12-12 | Rulings of the Tax Commissioner | 03/02/2012 | Important Information on the Land Preservation Tax Credit |
12-190 | 12-190 | Rulings of the Tax Commissioner | 11/26/2012 | Land Preservation Tax Credit |