Document # Public Document # Document Type Date Issued Description
15-48 15-48 Rulings of the Tax Commissioner 04/03/2015 While the payments were issued by an insurance company, the documentation provided clearly shows the distributions were made from a retirement plan established under Internal Revenue Code (IRC) § 403(b).
15-52 15-52 Rulings of the Tax Commissioner 04/03/2015 Roth IRA; Capital Gains from Foreign Investments; Taxable Income
15-56 15-56 Rulings of the Tax Commissioner 04/03/2015 Long-Term Health Care Insurance Premiums
15-49 15-49 Rulings of the Tax Commissioner 04/03/2015 Taxpayer is hereby requested to file a Virginia income tax return for the 2011 taxable year to more accurately reflect his Virginia income tax liability.
15-47 15-47 Rulings of the Tax Commissioner 03/23/2015 Updated Guidelines for the Motion Picture Production Tax Credit
15-41 15-41 Rulings of the Tax Commissioner 03/18/2015 Taxpayer does not agree with the audit methodology used to estimate the tax liability.
15-45 15-45 Rulings of the Tax Commissioner 03/18/2015 The statute of limitations for filing a return claiming a refund for the 2010 taxable year expired the day after May 2, 2014
15-42 15-42 Rulings of the Tax Commissioner 03/18/2015 Taxpayer claims that the ABC audit is inaccurate and overstates the Taxpayer's alcoholic beverage sales.
15-46 15-46 Rulings of the Tax Commissioner 03/18/2015 A nonresident trust is liable for income tax on its share of income, gain loss and deduction attributable to Virginia sources.
15-43 15-43 Rulings of the Tax Commissioner 03/18/2015 Taxpayer was not required to charge and collect the sales tax from the Buyer
15-44 15-44 Rulings of the Tax Commissioner 03/18/2015 Taxpayers are contesting the audit assessments of the communications sales tax on Internet reactivation fees
15-2 15-40 Tax Bulletins 03/17/2015 VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2015
15-40 15-40 Rulings of the Tax Commissioner 03/17/2015 VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2015
15-35 15-35 Rulings of the Tax Commissioner 03/04/2015 Taxpayer made an assumption that state revenue departments forward returns received for other states to the appropriate state. While this may be practiced in other states, the Department typically returns such filings to taxpayers.
15-39 15-39 Rulings of the Tax Commissioner 03/04/2015 Classification/ Records
15-36 15-36 Rulings of the Tax Commissioner 03/04/2015 Taxpayer was not a domiciliary resident of Virginia during any part of the taxable year.
15-37 15-37 Rulings of the Tax Commissioner 03/04/2015 The Department denied the refund claimed on the return because the return was filed outside the statute of limitations.
15-34 15-34 Rulings of the Tax Commissioner 03/04/2015 Capital loss resulting from the sale of the ownership interest back to the Partnership was disallowed by the IRS.
15-38 15-38 Rulings of the Tax Commissioner 03/04/2015 Department adjusted the deduction claimed by the Taxpayer for unreimbursed employee expenses reported on their Virginia income tax.
15-32 15-32 Rulings of the Tax Commissioner 03/03/2015 Correction of withholding tax assessments.
15-33 15-33 Rulings of the Tax Commissioner 03/03/2015 Payment was claimed in 2011, it cannot be applied to the 2012 taxable year.
15-31 15-31 Rulings of the Tax Commissioner 03/03/2015 Rapid advancements in technology since the introduction of computers as a separate class of property means that the types of tangible personal property that could be considered programmable computer equipment and computer peripherals are constantly changing.
15-29 15-29 Rulings of the Tax Commissioner 02/24/2015 The provisions of Va. Code § 58.1-499 D are clear and do not provide the Department with any discretion in enforcing the three-year limitations period to apply for a refund.
15-26 15-26 Rulings of the Tax Commissioner 02/24/2015 Death Benefit Subtraction
15-30 15-30 Rulings of the Tax Commissioner 02/24/2015 Out-of-State Deduction;Property Valuation;Contractors and Classification