Document # Public Document # Document Type Date Issued Description
24-69 24-69 Rulings of the Tax Commissioner 07/09/2024 Exemption: Manufacturing - Testing and Quality Control Equipment
24-66 24-66 Rulings of the Tax Commissioner 07/09/2024 Filing Status : Change - Permission not Required for Election Year
24-67 24-67 Rulings of the Tax Commissioner 07/09/2024 Administration : Refund - Required Records; General Ledger Insufficient
24-65 24-65 Legislative Summaries 07/01/2024 2024 Legislative Summary
24-3 24-64 Tax Bulletins 06/27/2024 Administration: Tax Bulletin - One-Time Safe Harbor for Omitted and Erroneously Remitted Retail Sales & Use Taxes to Contractors
24-61 24-61 Rulings of the Tax Commissioner 06/05/2024 Residency: Domicile - Military Servicemember
Administration: Audit - Credit Claimed on Out-of-State Return Insufficient to Prove Residency in Virginia
24-62 24-62 Rulings of the Tax Commissioner 06/05/2024 Withholding: Return - Nonresident Claim for Tax Withheld
Administration: Audit - Subtraction Claimed on Another State’s Return is Insufficient Basis For Adjusting Virginia Return.
24-59 24-59 Rulings of the Tax Commissioner 06/05/2024 Residency : Domicile - Failure to Establish Intent; Residency : Reciprocity - Dual Residency; Credit : Out of State - Maryland
24-60 24-60 Rulings of the Tax Commissioner 06/05/2024 Administration : Audit Procedures - Evaluation of Factors; Administration : Taxpayer Records - Requirements
24-2 24-57 Tax Bulletins 05/24/2024 Administration: Tax Bulletin - VIRGINIA'S INTEREST RATES WILL REMAIN THE SAME FOR THE THIRD QUARTER OF 2024
24-50 24-50 Rulings of the Tax Commissioner 05/22/2024 Misclassification of Workers: Evaluation of Factors - Behavioral Control; Financial Control, Type of Relationship
Administration: Audit - Lack of Records
24-55 24-55 Rulings of the Tax Commissioner 05/22/2024 Administration: Assessment - Worker Misclassification Penalty
24-51 24-51 Rulings of the Tax Commissioner 05/22/2024 Residency: Domicile - Failure to Establish Intent to Permanently Reside in Virginia
24-54 24-54 Rulings of the Tax Commissioner 05/22/2024 Subtractions: Depreciation - Section 1250 Recapture;
Federal Adjusted Gross Income (FAGI): Conformity - Starting Point for Computing Income Tax;
Credit: Tax Paid to Another State - Sale of Rental Property
24-52 24-52 Rulings of the Tax Commissioner 05/22/2024 Administration: IRS Information - Requirement for Reporting Federal Changes, Conformity with IRS Audit Adjustments
24-56 24-56 Rulings of the Tax Commissioner 05/22/2024 Residency: Domicile - Foreign Country, Student Visa; Nonresident - Conducting Business; Earned Income
24-53 24-53 Rulings of the Tax Commissioner 05/22/2024 Administration: Refund - Statute of Limitations
24-48 24-48 Rulings of the Tax Commissioner 05/16/2024 Administration: Refund - Statute of Limitations; Return - Extended Due Date
24-49 24-49 Rulings of the Tax Commissioner 05/16/2024 Administration: Refund - Statute of Limitations
24-43 24-43 Rulings of the Tax Commissioner 04/22/2024 Credit: Tax Paid to Another State - Maryland County Taxes
24-46 24-46 Rulings of the Tax Commissioner 03/29/2024 Administration : Assessment - Emerging From Bankruptcy
24-44 24-44 Rulings of the Tax Commissioner 03/29/2024 Worker: Employee Or Independent Contractor
Administration: Audit - Standards of Review, Evaluation of Factors
24-42 24-42 Rulings of the Tax Commissioner 03/29/2024 Administration: Audit - Standards of Review, Evaluation of Factors, Taxpayer Records
24-45 24-45 Rulings of the Tax Commissioner 03/29/2024 Administration: Audit - Federal Change, Taxpayer's Responsibility
24-47 24-47 Rulings of the Tax Commissioner 03/27/2024 Apportionment: Manufacturers Single Sales Factor - Base Year Employment, Acquisition In Virginia