Document # Public Document # Document Type Date Issued Description
15-61 15-61 Rulings of the Tax Commissioner 04/14/2015 North Carolina income at issue was not reported on a Schedule C, the border state credit would not apply.
15-59 15-59 Rulings of the Tax Commissioner 04/14/2015 Servicemembers Civil Relief Act p
15-54 15-54 Rulings of the Tax Commissioner 04/03/2015 Taxpayer had not filed a Virginia individual income tax return,
15--58 15-58 Rulings of the Tax Commissioner 04/03/2015 Taxpayer incorrectly claimed a credit for income tax paid to another state.
15-51 15-51 Rulings of the Tax Commissioner 04/03/2015 Taxpayer was not a resident of Virginia for the taxable year and was not required to file a Virginia Resident Income
15-55 15-55 Rulings of the Tax Commissioner 04/03/2015 The Department disallowed the refunds claimed because the statute of limitations had expired
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.
15-53 15-53 Rulings of the Tax Commissioner 04/03/2015 Long-Term Capital Gain; Taxpayers had not provided evidence that the gain was attributable to an investment in a qualified business
15-57 15-57 Rulings of the Tax Commissioner 04/03/2015 The Department denied the refund on the basis that the statute of limitations for claiming a refund for that taxable year had expired
15-50 15-50 Rulings of the Tax Commissioner 04/03/2015 Virginia College Savings Plan. For purposes of the deduction for a prepaid tuition contract, only a purchaser of the contract can claim the deduction
15-47 15-47 Rulings of the Tax Commissioner 03/23/2015 Updated Guidelines for the Motion Picture Production Tax Credit
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
15-41 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.
15-40 15-40 Rulings of the Tax Commissioner 03/17/2015 VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2015
15-2 15-40 Tax Bulletins 03/17/2015 VIRGINIA’S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2015
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.