Document # Public Document # Document Type Date Issued Description
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.
15-251 15-251 Rulings of the Tax Commissioner 12/23/2015 In accordance with Virginia statutes, the husband is jointly or severally liable for any assessment resulting from the joint return.
15-244 15-244 Rulings of the Tax Commissioner 12/23/2015 Obtaining or renewing a Virginia driver's license is considered to be a strong indicator of intent to retain domiciliary residency in Virginia.
15-248 15-248 Rulings of the Tax Commissioner 12/23/2015 The Department determined that the Taxpayers were domiciliary residents of Virginia.
15-252 15-252 Rulings of the Tax Commissioner 12/23/2015 After the statute of limitations expired for a refund the Taxpayer requested that the overpayment be credited on the following year's return, which under the Code of VA is not allowed.
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
15-237 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
15-235 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.
15-233 15-233 Rulings of the Tax Commissioner 12/16/2015 Net Operating Loss Deductions Arising from Casualty or Theft
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.
15-229 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.
15-230 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.
15-228 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.
15-227 15-227 Rulings of the Tax Commissioner 12/09/2015 Application of the retail sales and use tax to modular homes
15-221 15-221 Rulings of the Tax Commissioner 12/08/2015 In order for one to have established domicile in another country, there must be personal presence with the intent to remain there permanently or indefinitely.
15-225 15-225 Rulings of the Tax Commissioner 12/08/2015 A Virginia domiciliary resident working in other parts of the country or another country who has not abandoned his Virginia residency continues to be subject to Virginia taxation.