17-108 |
17-108 |
Rulings of the Tax Commissioner |
06/21/2017 |
Taxpayer claimed a subtraction for a long-term capital gain resulting from an investment in a qualified technology business without proper documentation. |
17-112 |
17-112 |
Rulings of the Tax Commissioner |
06/21/2017 |
2017 Third Quarter Interest Rates |
17-105 |
17-105 |
Rulings of the Tax Commissioner |
06/21/2017 |
Taxpayer is not a responsible officer as defined in Va. Code § 58.1-1813. |
17-109 |
17-109 |
Rulings of the Tax Commissioner |
06/21/2017 |
Taxpayers properly claimed the subtraction for death benefit payments. |
17-102 |
17-102 |
Rulings of the Tax Commissioner |
06/21/2017 |
Retail sales and use tax obligations - sales to Virginia customers via the Internet or through a fulfillment center located in Virginia. |
17-6 |
17-112 |
Tax Bulletins |
06/21/2017 |
2017 Third Quarter Interest Rates |
17-106 |
17-106 |
Rulings of the Tax Commissioner |
06/21/2017 |
Issues raised in initial appeal and requirements for reconsideration |
17-100 |
17-100 |
Rulings of the Tax Commissioner |
06/20/2017 |
No evidence in the Department's records of written or verbal advice being provided by the Department to the Taxpayer, |
17-99 |
17-99 |
Rulings of the Tax Commissioner |
06/20/2017 |
2017 LEGISLATIVE SUMMARY
|
17-101 |
17-101 |
Rulings of the Tax Commissioner |
06/20/2017 |
Assessment was properly converted to the Taxpayer under Va. Code § 58.1-1813. |
17-98 |
17-98 |
Rulings of the Tax Commissioner |
06/12/2017 |
GUIDELINES FOR RETAIL SALES AND USE TAX REFUND CLAIM PROCEDURES
|
17-97 |
17-97 |
Rulings of the Tax Commissioner |
06/12/2017 |
The Servicemembers Civil Relief Act |
17-94 |
17-94 |
Rulings of the Tax Commissioner |
06/09/2017 |
Gross receipts from Internet access services |
17-91 |
17-91 |
Rulings of the Tax Commissioner |
06/09/2017 |
Department's pro-rata approach that accurately reflects the nature of a distribution from a retirement plan should be used. |
17-95 |
17-95 |
Rulings of the Tax Commissioner |
06/09/2017 |
Calculation of BPOL tax - estimate of gross receipts for first year of business |
17-92 |
17-92 |
Rulings of the Tax Commissioner |
06/09/2017 |
The statutes are clear and do not provide any discretion to allow for a refund beyond the statute of limitations. |
17-96 |
17-96 |
Rulings of the Tax Commissioner |
06/09/2017 |
Filing extensions and other tax benefits to members of the Armed Forces serving in combat zones. |
17-93 |
17-93 |
Rulings of the Tax Commissioner |
06/09/2017 |
Situs of gross receipts in order to claim the correct out-of-state deduction. |
17-90 |
17-90 |
Rulings of the Tax Commissioner |
06/08/2017 |
Once a determination of the Department has been appealed to a circuit court, the correctness of any challenged assessment becomes a matter for the court to decide. |
17-88 |
17-88 |
Rulings of the Tax Commissioner |
06/08/2017 |
Use tax was not computed and remitted on the labor charges. |
17-89 |
17-89 |
Rulings of the Tax Commissioner |
06/08/2017 |
Filing Requirements |
17-5 |
17-87 |
Tax Bulletins |
06/07/2017 |
IMPORTANT INFORMATION REGARDING NEW ADMINISTRATIVE FEES
|
17-87 |
17-87 |
Rulings of the Tax Commissioner |
06/07/2017 |
IMPORTANT INFORMATION REGARDING NEW ADMINISTRATIVE FEES |
17-82 |
17-82 |
Rulings of the Tax Commissioner |
06/02/2017 |
Assessment of use taxes on untaxed purchases of equipment and supplies used in a wastepaper recycling operation. |
17-86 |
17-86 |
Rulings of the Tax Commissioner |
06/02/2017 |
Taxpayer was required to file Virginia income tax returns. |