Document # Public Document # Document Type Date Issued Description
22-139 22-139 Rulings of the Tax Commissioner 09/20/2022 Property Tax: Jurisdiction: Personal Vehicles - Motorcycle
22-136 22-136 Rulings of the Tax Commissioner 09/20/2022 Subtractions: Retirement Income - Sourcing to another state
22-137 22-137 Rulings of the Tax Commissioner 09/20/2022 Residency: Domicile - Failure to Established New Domicile or Abandon Virginia
Credit: Tax Paid to Another State
22-135 22-135 Rulings of the Tax Commissioner 08/31/2022 Residency: Domicile - Failure to Abandon
Credit: Taxes Paid to Another State
22-133 22-133 Rulings of the Tax Commissioner 08/31/2022 Deduction: Itemized - Employee Business Expenses - Military
Administration: Audits - Taxpayer Records
22-134 22-134 Rulings of the Tax Commissioner 08/31/2022 Subtraction : Military - Basic Pay
22-132 22-132 Rulings of the Tax Commissioner 08/24/2022 Exemptions : Medicines and Drugs - Chemical Reagents, Eligible Hospitals, Clinics, Nursing Homes and Similar Corporations
22-130 22-130 Rulings of the Tax Commissioner 08/24/2022 Tangible: Valuation - Rebates on Asset Purchases
22-129 22-129 Rulings of the Tax Commissioner 08/15/2022 Residency: Domicile - Military spouse; Servicemembers Civil Relief Act
22-127 22-127 Rulings of the Tax Commissioner 08/10/2022 Deduction: Itemized - Legal Expenses
22-128 22-128 Rulings of the Tax Commissioner 08/10/2022 Subtraction: Retirement income - Pensions, IRA, 401(k), 403(b), 457 Plans
22-126 22-126 Rulings of the Tax Commissioner 08/10/2022 Administration: Tax Treaty - Canada
Residency: Domicile - Taxpayer established new domicile
22-124 22-124 Rulings of the Tax Commissioner 08/03/2022 Residency ; Domicile - Failure to abandon Virginia domicile
Credit : Tax Paid Other States - Wages earned in another state
22-125 22-125 Rulings of the Tax Commissioner 08/03/2022 Administration : Appeal - 90 Day Period of Limitations to File
Return - Requirement to file - Frivolous Claim To Evade Tax
22-122 22-122 Rulings of the Tax Commissioner 08/03/2022 Statute of Limitations - Taxpayer did not file a timely appeal
22-123 22-123 Rulings of the Tax Commissioner 08/03/2022 Tangible Personal Property: Appeals - Jurisdiction
22-119 22-119 Rulings of the Tax Commissioner 07/21/2022 Residency: Domicile - Successful Domicile Change
22-120 22-120 Rulings of the Tax Commissioner 07/21/2022 Administration: Appeal - Jurisdiction, Pending More Than One Year, Subsequent Negotiations
22-117 22-117 Rulings of the Tax Commissioner 07/21/2022 Exemptions: Computer Software
Deductions: Out-of-State
22-118 22-118 Rulings of the Tax Commissioner 07/21/2022 Pass-Through Entity (PTE): Withholding - Individual Retirement Account (IRA)
22-113 22-113 Rulings of the Tax Commissioner 06/21/2022 Administration: Appeal - Process for Refund Claims, Jurisdiction
22-110 22-110 Rulings of the Tax Commissioner 06/09/2022 Residency: Domicile - Burden To Establish Change
22-111 22-111 Rulings of the Tax Commissioner 06/09/2022 Residency: Domicile - Failure to Establish New Domicile, Reciprocity - Dual Residency with Maryland
Credit: Out-Of-State - Maryland
22-108 22-108 Rulings of the Tax Commissioner 06/09/2022 Administration : Documentation - Required Taxpayer Records, Failure to Provide Information During Audit
22-112 22-112 Rulings of the Tax Commissioner 06/09/2022 Administration; Assessment - Official Notice, Appeals - 90 Day Period of Limitations