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 |
15-24 |
15-24 |
Rulings of the Tax Commissioner |
02/19/2015 |
Classification;Definite Place of Business;Situs — Gross Receipts |
15-1 |
15-22 |
Tax Bulletins |
02/19/2015 |
IMPORTANT INFORMATION REGARDING 2014 VIRGINIA INCOME TAX RETURNS |
15-23 |
15-23 |
Rulings of the Tax Commissioner |
02/19/2015 |
The Department has fulfilled its statutory and regulatory requirements and will not interfere with the County's statutory duty to implement the Department's determination. |
15-22 |
15-22 |
Rulings of the Tax Commissioner |
02/19/2015 |
MPORTANT INFORMATION REGARDING 2014 VIRGINIA INCOME TAX RETURNS |
15-21 |
15-21 |
Rulings of the Tax Commissioner |
02/17/2015 |
Meal Expenses; Travel Expenses |
15-20 |
15-20 |
Rulings of the Tax Commissioner |
02/17/2015 |
Gross Receipt; Refund Interest |
15-19 |
15-19 |
Rulings of the Tax Commissioner |
02/11/2015 |
The sale of the prewritten measurement software constitutes a business service. |
15-18 |
15-18 |
Rulings of the Tax Commissioner |
02/09/2015 |
Department finds that pollution control equipment must be certified by the tax day of the year claimed in order for a taxpayer to claim the pollution control equipment exemption from personal property tax. |
15-17 |
15-17 |
Rulings of the Tax Commissioner |
02/04/2015 |
The property is entitled to the exemption regardless of any revenue created on the land, so long as the dominant purpose of the revenue generating property is not to obtain revenue or profit, but to promote the purposes for which the charity was established and is incidental thereto. |
15-15 |
15-15 |
Rulings of the Tax Commissioner |
02/03/2015 |
Converted assessment;Statute of limitations |
15-16 |
15-16 |
Rulings of the Tax Commissioner |
02/03/2015 |
Taxpayer was engaged in a licensable business subject to the BPOL tax and was also subject to BTPP tax for tax years in question. |
15-12 |
15-12 |
Rulings of the Tax Commissioner |
01/12/2015 |
Beneficiary, who receives the benefit and protection of Virginia law, resides in Virginia, there is sufficient nexus for the taxation of the out of state trust income |
15-14 |
15-14 |
Rulings of the Tax Commissioner |
01/12/2015 |
Grantor's tax. |
15-9 |
15-9 |
Rulings of the Tax Commissioner |
01/12/2015 |
Private country club; Mandatory Service Charges; Minimum Quarterly Charges; Fertilizer Reimbursements.
|
15-10 |
15-10 |
Rulings of the Tax Commissioner |
01/12/2015 |
Mandatory gratuity or service charges in excess of the statutory limit of 20% are taxable. |
15-11 |
15-11 |
Rulings of the Tax Commissioner |
01/12/2015 |
Taxpayer failed to file Virginia withholding tax returns |
15-13 |
15-13 |
Rulings of the Tax Commissioner |
01/12/2015 |
Grantor's tax. |
15-8 |
15-8 |
Rulings of the Tax Commissioner |
01/12/2015 |
Mandatory gratuity or service charges billed in excess of the statutory limit of 20% are taxable. |
15-6 |
15-6 |
Rulings of the Tax Commissioner |
01/08/2015 |
Based on information provided, the converters were intangible property exempt from BTPP tax under Va. Code § 58.1-1101 A 2a. |
15-3 |
15-3 |
Rulings of the Tax Commissioner |
01/08/2015 |
An extension is granted automatically as long as the taxpayer was travelling or residing outside the United States on the original due date of the return. |
15-4 |
15-4 |
Rulings of the Tax Commissioner |
01/08/2015 |
Taxpayers were domiciliary residents of Country A, the evidence shows that the Taxpayers both acquired domicile in Virginia and abandoned domicile in Country A. While the Taxpayers took steps indicative of establishing domicile in Virginia, they clearly retained domicile in Country A during the 2009 taxable year. |
15-7 |
15-7 |
Rulings of the Tax Commissioner |
01/08/2015 |
Equipment used to package the beverage bottles was used in the manufacturing process and subject to the M&T tax. The County also concluded that certain equipment deemed by the Taxpayer as ghost assets and idle machinery was machinery and tools. |