Document # Public Document # Document Type Date Issued Description
17-5 Rulings of the Tax Commissioner 02/02/2017 Taxpayers erroneously filed a joint Virginia nonresident income tax return.
17-6 Rulings of the Tax Commissioner 02/02/2017 Taxpayers did not make a written request as to whether they could claim the subtraction to prove erroneous advice received from the Department.
17-4 Rulings of the Tax Commissioner 02/02/2017 Food Tax Reduction Program
17-2 17-2 Rulings of the Tax Commissioner 01/19/2017 The Taxpayer has not met its burden of proof that the assessment is incorrect.
17-3 17-3 Rulings of the Tax Commissioner 01/19/2017 Foreign source income: Sales Factor; Gain from Sale of Stock
17-1 17-1 Rulings of the Tax Commissioner 01/12/2017 Out of State Tax Credit
16-216 16-216 Rulings of the Tax Commissioner 12/22/2016 Tax Commissioner ruled that a business selling and installing upholstery, vinyl tops, and auto glass would be subject to the annual litter tax.
16-220 16-220 Rulings of the Tax Commissioner 12/22/2016 The Servicemembers Civil Relief Act
16-217 16-217 Rulings of the Tax Commissioner 12/22/2016 Taxpayer has the burden of proving the assessment to be invalid.
16-218 16-218 Rulings of the Tax Commissioner 12/22/2016 Taxpayer had not filed a Virginia individual income tax return.
16-219 16-219 Rulings of the Tax Commissioner 12/22/2016 The burden of proof is on the Taxpayer to show he was not subject to income tax in Virginia.
16-215 16-215 Rulings of the Tax Commissioner 12/16/2016 Food Crop Donation Tax Credit Guidelines
16-212 16-212 Rulings of the Tax Commissioner 12/14/2016 Department considered any extended active duty period exceeding 90 consecutive days to satisfy the requirement of Va. Code § 58.1-322 C 23, even if the period occurs over two taxable years.
16-213 16-213 Rulings of the Tax Commissioner 12/14/2016 Taxpayer reported a Virginia tax liability, but reported no corresponding Virginia withholding.
16-211 16-211 Rulings of the Tax Commissioner 12/14/2016 First Quarter Interest Rates 2017
16-214 16-214 Rulings of the Tax Commissioner 12/14/2016 Taxpayer has the burden of proving that he or she abandoned his or her Virginia domicile
16-7 16-211 Tax Bulletins 12/14/2016 First Quarter Interest Rates 2017
16-209 16-209 Rulings of the Tax Commissioner 12/08/2016 Taxpayers have failed to provide sufficient documentation on which the Department could make an informed decision concerning the disability subtraction.
16-208 16-208 Rulings of the Tax Commissioner 12/07/2016 Taxpayer is registered with the Department as a dealer, it was not the dealer who made the retail sales in question.
16-206 16-206 Rulings of the Tax Commissioner 12/01/2016 The assessment at issue was made based on the best information available to the Department pursuant to Va. Code § 58.1-111.
16-207 16-207 Rulings of the Tax Commissioner 12/01/2016 Taxpayers properly claimed the subtraction for the annuity distribution.
16-204 16-204 Rulings of the Tax Commissioner 12/01/2016 Taxpayer has provided no evidence of residing outside of Virginia during the taxable year at issue and is therefore subject to tax.
16-205 16-205 Rulings of the Tax Commissioner 12/01/2016 Taxpayer's employer stopped withholding Virginia income tax. Documentation not received on withholding payments.
16-199 16-199 Rulings of the Tax Commissioner 10/14/2016 Taxpayer did not maintain proper records as required by law.
16-198 16-198 Rulings of the Tax Commissioner 10/13/2016 Taxpayer was required to file Virginia resident individual income tax returns