16-43 |
16-43 |
Rulings of the Tax Commissioner |
04/07/2016 |
The audit assessment is based on information provided by ABC. The burden of proof is upon the Taxpayer to prove that the assessment is incorrect. |
16-39 |
16-39 |
Rulings of the Tax Commissioner |
03/31/2016 |
Taxpayer was a Virginia domiciliary resident for the taxable year and was subject to Virginia income tax on all income earned during that year |
16-41 |
16-41 |
Rulings of the Tax Commissioner |
03/31/2016 |
As a domiciliary resident of Virginia and an actual resident of the District of Columbia, the wife was required to file a resident return in each jurisdiction. |
16-42 |
16-42 |
Rulings of the Tax Commissioner |
03/31/2016 |
Local Mobile Property Tax |
16-36 |
16-36 |
Rulings of the Tax Commissioner |
03/24/2016 |
Untaxed sales. |
16-37 |
16-37 |
Rulings of the Tax Commissioner |
03/24/2016 |
Procedural issues |
16-38 |
16-38 |
Rulings of the Tax Commissioner |
03/24/2016 |
The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia. |
16-33 |
15-33 |
Rulings of the Tax Commissioner |
03/23/2016 |
The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia. |
16-34 |
16-34 |
Rulings of the Tax Commissioner |
03/23/2016 |
Small Business Health Care Tax Credit |
16-35 |
16-35 |
Rulings of the Tax Commissioner |
03/23/2016 |
The fact that the Taxpayer was not immediately notified of its filing deficiency is not a sufficient basis to abate any portion of the assessed tax, penalties or interest. |
16-32 |
16-32 |
Rulings of the Tax Commissioner |
03/18/2016 |
The clerk of the county is thoroughly familiar with the property and local market conditions. Placing a value on real estate is entirely his responsibility when the value must be determined for recordation tax purposes. |
16-30 |
16-30 |
Rulings of the Tax Commissioner |
03/18/2016 |
California law allows a Virginia resident to claim the credit on the California nonresident return. |
16-31 |
16-31 |
Rulings of the Tax Commissioner |
03/18/2016 |
The burden of proving a change of domicile remains with the Taxpayer. |
16-29 |
16-29 |
Rulings of the Tax Commissioner |
03/17/2016 |
The Taxpayer's claim that she is not required to pay income tax has no basis in fact or Virginia law. |
16-28 |
16-28 |
Rulings of the Tax Commissioner |
03/17/2016 |
Consolidated filing status |
16-27 |
16-27 |
Rulings of the Tax Commissioner |
03/16/2016 |
2016 Second Quarter Interest Rates |
16-23 |
16-23 |
Rulings of the Tax Commissioner |
03/16/2016 |
UBFT does not qualify for the credit under Va. Code § 58.1¬-332. |
16-2 |
16-27 |
Tax Bulletins |
03/16/2016 |
2016 Second Quarter Interest Rates |
16-26 |
16-26 |
Rulings of the Tax Commissioner |
03/10/2016 |
The Taxpayer has failed to provide any documentation to show the Department's assessment is incorrect. |
16-22 |
16-22 |
Rulings of the Tax Commissioner |
03/08/2016 |
Fixed date conformity additions and subtractions . |
16-19 |
16-19 |
Rulings of the Tax Commissioner |
03/08/2016 |
The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia. |
16-20 |
16-20 |
Rulings of the Tax Commissioner |
03/08/2016 |
The burden of proof is on the Taxpayers to show they were not subject to income tax in Virginia. |
16-24 |
16-24 |
Rulings of the Tax Commissioner |
03/08/2016 |
The Department adjusted the Taxpayer's FAGI to match the amount of income reported on the Taxpayer's federal Wage and Tax Statement (Form W-2). |
16-16 |
16-16 |
Rulings of the Tax Commissioner |
03/08/2016 |
The true object of the transactions is the provision of nontaxable services. Medical records. |
16-21 |
16-21 |
Rulings of the Tax Commissioner |
03/08/2016 |
The burden of proving that the domicile has been changed lies with the person alleging the change. |