Document # Public Document # Document Type Date Issued Description
24-53 24-53 Rulings of the Tax Commissioner 05/22/2024 Administration: Refund - Statute of Limitations
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
24-49 24-49 Rulings of the Tax Commissioner 05/16/2024 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
24-43 24-43 Rulings of the Tax Commissioner 04/22/2024 Credit: Tax Paid to Another State - Maryland County Taxes
24-45 24-45 Rulings of the Tax Commissioner 03/29/2024 Administration: Audit - Federal Change, Taxpayer's Responsibility
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
24-40 24-40 Rulings of the Tax Commissioner 03/27/2024 Exemption: Services/Tangible Personal Property - Medical Testing Equipment Including Software and Intellectual Property, True Object Test, Full Amount of Purchase Price Taxable
24-37 24-37 Rulings of the Tax Commissioner 03/27/2024 Exemption: Automobile Rental - Long-term Lease, Motor Vehicle Rental Tax Act
24-47 24-47 Rulings of the Tax Commissioner 03/27/2024 Apportionment: Manufacturers Single Sales Factor - Base Year Employment, Acquisition In Virginia
24-38 24-38 Rulings of the Tax Commissioner 03/27/2024 Exemption: Manufacturing - Electronics Recycling; Used Directly Preponderance of Use; Forklift Used in Both Exempt and Non-Exempt Processing Activities
24-35 24-35 Rulings of the Tax Commissioner 03/27/2024 Addition: Intangible Expense - Subject to Tax
24-41 24-41 Rulings of the Tax Commissioner 03/27/2024 Administration: Penalty - Converted Assessment Against Responsible Officer, Lack of Evidence
24-39 24-39 Rulings of the Tax Commissioner 03/27/2024 Audit: Dealer Records - Retention Requirements;
Returns: Adjustments;
Administration: Penalty; Interest - Adjusted Based on Tax Assessment
24-36 24-36 Rulings of the Tax Commissioner 03/27/2024 Purchases: Contractor - Mined Dirt and Sand
24-1 24-34 Tax Bulletins 03/26/2024 Administration: Tax Bulletin - VIRGINIA'S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2024
24-33 24-33 Rulings of the Tax Commissioner 03/21/2024 Allocation and Apportionment: Manufacturers - Single Factor;
Sales Factor - Cost of Performance;
Subtractions: Research Expenses, Jobs Credit
24-31 24-31 Rulings of the Tax Commissioner 03/21/2024 Additions: Intangible Expense Addition - Factoring Receivables, Third Party Payment Exception, Unrelated Exception, Valid Business Purpose Exception