Document # Public Document # Document Type Date Issued Description
24-21 24-21 Rulings of the Tax Commissioner 03/13/2024 Administration : Returns - Filing Requirements of Residents
24-16 24-16 Rulings of the Tax Commissioner 03/13/2024 Administration: Appeal - Not Timely Filed
24-22 24-22 Rulings of the Tax Commissioner 03/13/2024 Administration : Return - Limitations On Refunds, Death of Spouse, Pandemic, Medical Issues
24-17 24-17 Rulings of the Tax Commissioner 03/13/2024 Residency: Domicile - Failure to Abandon Virginia With Intent to Change
24-14 24-14 Rulings of the Tax Commissioner 03/12/2024 Administration: Appeal - Requirements for Reconsideration Request Not Satisficed
24-15 24-15 Rulings of the Tax Commissioner 03/12/2024 Residency: Domicile - Failure to Abandon Virginia
Credit: Tax Paid to Another State - Eligibility
24-23 24-23 Rulings of the Tax Commissioner 03/12/2024 Administration: Assessment Collection - Limitations Period
24-24 24-24 Rulings of the Tax Commissioner 03/12/2024 Residency: Domicile - Intent to Change Established
24-13 24-13 Rulings of the Tax Commissioner 03/12/2024 Credit: Pass-Through Entity Tax (PTET) - Direct Ownership; Trust Beneficiaries
24-6 24-6 Rulings of the Tax Commissioner 02/28/2024 Exemption: Medicine and Drugs - Qualifying Dealer/Business
24-9 24-9 Rulings of the Tax Commissioner 02/28/2024 Administrative: Collection of Assessments - Statute of Limitations
24-10 24-10 Rulings of the Tax Commissioner 02/28/2024 Administration: Application for Correction - 90 Day Filing Deadline; Protective Claim - Statute of Limitations; Audits - Re-opening;

24-7 24-7 Rulings of the Tax Commissioner 02/28/2024 Residency: Domicile - Failure to Establish Intent Change to a Foreign Country, Failure to Abandon Virginia
24-8 24-8 Rulings of the Tax Commissioner 02/28/2024 Federal Taxable Income: Net Operating Loss (NOL) - NOL Deduction Carryforward, Fixed Date Conformity Adjustments
Administration: Statute of Limitations - Unclaimed Deductions, Adjustments Permitted to Correct FTI For Open Taxable Years
24-11 24-11 Rulings of the Tax Commissioner 02/24/2024 Residency: Domicile - Intent to Reside In A Foreign Country; Part-Year - Move Into Virginia
24-3 24-3 Rulings of the Tax Commissioner 02/21/2024 Administration: Amended Return for Refund - Statute of Limitations
24-4 24-4 Rulings of the Tax Commissioner 02/21/2024 Administration: Audit - Taxpayer Records, Failure to Provide Sufficient Documents to Establish a Refund Claim
24-5 24-5 Rulings of the Tax Commissioner 02/21/2024 Services: Provided with TPP - Portable Toilets
24-2 24-2 Rulings of the Tax Commissioner 02/21/2024 Administration: Records Review Documentation - Required Taxpayer Records; Failure to file information during audit
24-12 24-12 Rulings of the Tax Commissioner 02/19/2024 Guidelines for the Retroactive Taxable Year 2021 Pass-through Entity Tax (PTET)
24-1 24-1 Rulings of the Tax Commissioner 01/04/2024 Guidelines for the Pass-through Entity Tax
23-129 23-129 Rulings of the Tax Commissioner 12/07/2023 Administration : Amended Return - Statute of Limitations, Failure to Timely Provide Documentation, Failure to File Refund Claim Within The Time Allowed
23-130 23-130 Rulings of the Tax Commissioner 12/07/2023 Exemption : Durable Medical Equipment - On Behalf of Individual, Bulk Purchases, Consignment
23-127 23-127 Rulings of the Tax Commissioner 11/30/2023 Subtractions: Social Security - Civil Service Retirement System - Federal Civil Service Retirees Court Decisions
23-128 23-128 Rulings of the Tax Commissioner 11/30/2023 Administration: Appeal - Jurisdiction, Lack of Authority
Tangible: Appeals - Motor Vehicles, Personal Vehicle