14-37 |
14-37 |
Rulings of the Tax Commissioner |
03/19/2014 |
Manufacturer/ Processor / Equipment that qualifies for the manufacturing exemption. |
14-40 |
14-40 |
Rulings of the Tax Commissioner |
03/19/2014 |
2014 Second Quarter Interest Rates |
14-38 |
14-38 |
Rulings of the Tax Commissioner |
03/19/2014 |
Exemption applies to the lease agreement when the financial institution acts as the lessor of the rail cars. § 58.1-609.3 16 |
14-36 |
14-36 |
Rulings of the Tax Commissioner |
03/19/2014 |
A taxpayer must file a complete appeal within 90 calendar days after the date of assessment." |
14-35 |
14-35 |
Rulings of the Tax Commissioner |
03/18/2014 |
Taxpayers were responsible for income tax resulting from their proportional share of VALLC's |
13-077 |
|
Attorney General's Opinion |
03/14/2014 |
Organization meets the criteria set forth in § 58.1-811(A)(14) |
14-34 |
14-34 |
Rulings of the Tax Commissioner |
03/10/2014 |
Taxpayers computed their NOL carrybacks and carryovers without regard to any Virginia NOLD modifications. |
14-32 |
14-32 |
Rulings of the Tax Commissioner |
03/07/2014 |
Taxpayer is given the responsibility to compute, file and pay their own income tax. |
14-33 |
14-33 |
Rulings of the Tax Commissioner |
03/07/2014 |
The State has the inherent and unlimited power of taxation unless restrained by its Constitution or the Constitution of the United States |
14-30 |
14-30 |
Rulings of the Tax Commissioner |
03/05/2014 |
Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states |
14-29 |
14-29 |
Rulings of the Tax Commissioner |
03/05/2014 |
Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states |
14-31 |
14-31 |
Rulings of the Tax Commissioner |
03/05/2014 |
Taxpayer is permitted a deduction for gross receipts attributable to business conducted in other states |
14-28 |
14-28 |
Rulings of the Tax Commissioner |
03/04/2014 |
Assessed for underreporting sales and failure to withhold income tax from employee |
14-27 |
14-27 |
Rulings of the Tax Commissioner |
02/28/2014 |
The fact that a particular software program has been approved by the Department is not meant to imply its computational accuracy. |
14-25 |
14-25 |
Rulings of the Tax Commissioner |
02/27/2014 |
Taxpayer did not complete process of changing domicile and remained a resident. |
14-24 |
14-24 |
Rulings of the Tax Commissioner |
02/27/2014 |
Tax Commissioner is not required to waive the transfer fee based on erroneous telephonic advice. |
14-26 |
14-26 |
Rulings of the Tax Commissioner |
02/27/2014 |
Taxpayers would not abandon their current domiciles and would not be considered domiciliary residents of Virginia |
14-22 |
14-22 |
Rulings of the Tax Commissioner |
02/26/2014 |
Appropriate official reviews business activities within the local jurisdiction. |
14-23 |
14-23 |
Rulings of the Tax Commissioner |
02/26/2014 |
Taxpayer has not furnished any documentation in support of its contentions |
14-21 |
14-21 |
Rulings of the Tax Commissioner |
02/25/2014 |
Taxpayer was a wholesale merchant for the tax years at issue |
14-19 |
14-19 |
Rulings of the Tax Commissioner |
02/25/2014 |
Assessed sales tax on untaxed sales of prepaid telephone access cards |
14-20 |
14-20 |
Rulings of the Tax Commissioner |
02/25/2014 |
Department determined that six of eight Virginia entities were not part of an affiliated group with the Taxpayer because they failed to meet both prongs of the brother-sister test. |
14-18 |
14-18 |
Rulings of the Tax Commissioner |
02/20/2014 |
Extension of Virginia's Conformity to the Federal Enhanced Earned Income Tax Credit to Taxable Years Ending Before January 1, 2018 |
14-1 |
14-18 |
Tax Bulletins |
02/20/2014 |
Extension of Virginia's Conformity to the Federal Enhanced Earned Income Tax Credit to Taxable Years Ending Before January 1, 2018 |
14-16 |
14-16 |
Rulings of the Tax Commissioner |
02/11/2014 |
The Court FINDS that bidis are cigarettes under the definition of cigarette found in Va. Code § 3.2-4200 |