Document # Public Document # Document Type Date Issued Description
18-204 18-204 Rulings of the Tax Commissioner 12/10/2018 Authority to Impose Tax and Corporate Directors
18-205 18-205 Rulings of the Tax Commissioner 12/10/2018 Jurisdiction, Motor Vehicles: Personal, Local Tangible Personal Property
18-206 18-206 Rulings of the Tax Commissioner 12/10/2018 Federal Preemption and Internet Tax Freedom Act, Exemptions
18-203 18-203 Rulings of the Tax Commissioner 12/10/2018 Affiliated Entities, Insurance Payments and Exemptions
18-199 18-199 Rulings of the Tax Commissioner 12/07/2018 Records Not Provided for Review
18-201 18-201 Rulings of the Tax Commissioner 12/07/2018 Research Expense, Amended Returns, Audits, Ability to Claim and Change to FTI
18-198 18-198 Rulings of the Tax Commissioner 12/07/2018 Guidelines for the Virginia REIT Subtraction
18-202 18-202 Rulings of the Tax Commissioner 12/07/2018 Land Preservation Tax Credit, Filing Deadline
18-197 18-197 Rulings of the Tax Commissioner 12/06/2018 Jurisdiction Issues
18-195 18-195 Rulings of the Tax Commissioner 11/30/2018 Refunds and Statute of Limitations
18-192 18-192 Rulings of the Tax Commissioner 11/30/2018 Documentation to Support Sales Tax Paid on Purchases
18-196 18-196 Rulings of the Tax Commissioner 11/30/2018 Assessment, Based on Available Information
18-193 18-193 Rulings of the Tax Commissioner 11/30/2018 Wholesaler and Classification
18-194 18-194 Rulings of the Tax Commissioner 11/30/2018 Residency, Domicile and Failure to Change
18-191 18-191 Rulings of the Tax Commissioner 11/20/2018 Guidelines for the Worker Retraining Tax Credit
18-190 18-190 Rulings of the Tax Commissioner 11/07/2018 Apportionable Income, Sales Factor, NOL Deduction, Cost of Performance, Carryforward, Proceeds From Intangible Assets
18-186 18-186 Rulings of the Tax Commissioner 10/30/2018 Tax Paid to Another State, Written Instructions and Tax Form Instructions
18-183 18-183 Rulings of the Tax Commissioner 10/30/2018 Records, Sales/Purchases, Cigarette Products, Penalty and Interest
18-187 18-187 Rulings of the Tax Commissioner 10/30/2018 Residency, Domicile and Military Spouse
18-184 18-184 Rulings of the Tax Commissioner 10/30/2018 Records, Sales/Purchases, Cigarette Products, Penalty and Interest
18-188 18-188 Rulings of the Tax Commissioner 10/30/2018 Subtractions, Allocation and Apportionment, Foreign Source Income, Sales Factor, Related Expenses, Partnerships and Foreign Currency
18-185 18-185 Rulings of the Tax Commissioner 10/30/2018 Residency, Domicile and Taxpayer Established in Virginia
18-189 18-189 Rulings of the Tax Commissioner 10/30/2018 Net Operating Loss, Fixed Date Conformity and Carryforward
18-182 18-182 Rulings of the Tax Commissioner 10/29/2018 Subtractions, Foreign Source Income, Collections, Technical Feels and Due Process
18-179 18-179 Rulings of the Tax Commissioner 10/24/2018 Residency, Domicile, Part-Year