Document # Public Document # Document Type Date Issued Description
15-245 15-245 Rulings of the Tax Commissioner 12/23/2015 Taxpayer's amended return requesting a refund of Virginia individual income tax paid for the 2009 taxable was made after the statute of limitations had expired.
15-249 15-249 Rulings of the Tax Commissioner 12/23/2015 A taxpayer, may not claim a credit on her Virginia return for tax paid to another state to the extent the tax was refunded.
15-242 15-242 Rulings of the Tax Commissioner 12/23/2015 Requirement met necessary to document exempt purchases of medicines and drugs by medical entities
15-246 15-246 Rulings of the Tax Commissioner 12/23/2015 Taxpayers income was neither earned income nor business income reported on Schedule C, the Taxpayers did not qualify for the border state computation.
15-250 15-250 Rulings of the Tax Commissioner 12/23/2015 Taxpayer had not filed returns by December 5, 2009, the Taxpayer was not eligible for amnesty.
15-243 15-243 Rulings of the Tax Commissioner 12/23/2015 In accordance with Title 23 VAC 10-20-165 C, the statute of limitations to file an appeal expired.
15-247 15-247 Rulings of the Tax Commissioner 12/23/2015 The Department adjusted the Taxpayers’ return based on federal information as permitted under Va. Code § 58.1-311.
15-235 15-235 Rulings of the Tax Commissioner 12/22/2015 Taxpayer maintained substantial personal and professional ties with the Commonwealth that appear to be inconsistent with abandoning his Virginia domicile
15-239 15-239 Rulings of the Tax Commissioner 12/22/2015 Taxpayer’s request for refund has been issued which also included applicable refund interest. As such, there is no longer a refund due.
15-236 15-236 Rulings of the Tax Commissioner 12/22/2015 Placing a value on real estate is entirely a factual determination, a responsibility lies with the County Clerk.
15-237 15-237 Rulings of the Tax Commissioner 12/22/2015 Servicemembers Civil Relief Act
15-8 15-185 Tax Bulletins 12/22/2015 2016 First Quarter Interest Rates
15-234 15-234 Rulings of the Tax Commissioner 12/22/2015 Land Preservation Tax Credit
15-240 Rulings of the Tax Commissioner 12/22/2015 Guidelines for Pass-Through Entity Withholding
15-232 15-232 Rulings of the Tax Commissioner 12/16/2015 The IRS has audited the federal taxable income of a taxpayer, the Department does not look behind the IRS's final determination.
15-233 15-233 Rulings of the Tax Commissioner 12/16/2015 Net Operating Loss Deductions Arising from Casualty or Theft
15-230 15-230 Rulings of the Tax Commissioner 12/11/2015 Trust changed from a grantor trust to a complex trust when the Grantor relinquished the power to substitute assets.
15-231 15-231 Rulings of the Tax Commissioner 12/11/2015 Taxpayers successfully changed their domicile from Virginia.
15-229 15-229 Rulings of the Tax Commissioner 12/11/2015 The burden of proof is on the Taxpayer to show they had no Virginia taxable income.
15-227 15-227 Rulings of the Tax Commissioner 12/09/2015 Application of the retail sales and use tax to modular homes
15-228 15-228 Rulings of the Tax Commissioner 12/09/2015 When the IRS has audited the federal taxable income of a taxpayer, the Department does not look behind the IRS's final determination.
15-219 15-219 Rulings of the Tax Commissioner 12/08/2015 Screening, laboratory testing, pasteurization and storage fees, qualifies as a charge associated with the processing and storage of "self-replicating body fluid".
15-223 15-223 Rulings of the Tax Commissioner 12/08/2015 When the IRS has audited the federal taxable income of a taxpayer, the Department does not look behind the IRS's final determination.
15-216 15-216 Rulings of the Tax Commissioner 12/08/2015 Untaxed sales;Lacking the documentation to support its claim; Local Meals Tax
15-220 15-220 Rulings of the Tax Commissioner 12/08/2015 Did Taxpayers spent a sufficient number of days in Virginia to be considered actual residents and subject of Virginia income tax.