Document # Public Document # Document Type Date Issued Description
24-10 24-10 Rulings of the Tax Commissioner 02/28/2024 Administration: Application for Correction - 90 Day Filing Deadline; Protective Claim - Statute of Limitations; Audits - Re-opening;

24-7 24-7 Rulings of the Tax Commissioner 02/28/2024 Residency: Domicile - Failure to Establish Intent Change to a Foreign Country, Failure to Abandon Virginia
24-8 24-8 Rulings of the Tax Commissioner 02/28/2024 Federal Taxable Income: Net Operating Loss (NOL) - NOL Deduction Carryforward, Fixed Date Conformity Adjustments
Administration: Statute of Limitations - Unclaimed Deductions, Adjustments Permitted to Correct FTI For Open Taxable Years
24-6 24-6 Rulings of the Tax Commissioner 02/28/2024 Exemption: Medicine and Drugs - Qualifying Dealer/Business
24-11 24-11 Rulings of the Tax Commissioner 02/24/2024 Residency: Domicile - Intent to Reside In A Foreign Country; Part-Year - Move Into Virginia
24-4 24-4 Rulings of the Tax Commissioner 02/21/2024 Administration: Audit - Taxpayer Records, Failure to Provide Sufficient Documents to Establish a Refund Claim
24-5 24-5 Rulings of the Tax Commissioner 02/21/2024 Services: Provided with TPP - Portable Toilets
24-2 24-2 Rulings of the Tax Commissioner 02/21/2024 Administration: Records Review Documentation - Required Taxpayer Records; Failure to file information during audit
24-3 24-3 Rulings of the Tax Commissioner 02/21/2024 Administration: Amended Return for Refund - Statute of Limitations
24-12 24-12 Rulings of the Tax Commissioner 02/19/2024 Guidelines for the Retroactive Taxable Year 2021 Pass-through Entity Tax (PTET)
24-1 24-1 Rulings of the Tax Commissioner 01/04/2024 Guidelines for the Pass-through Entity Tax
23-130 23-130 Rulings of the Tax Commissioner 12/07/2023 Exemption : Durable Medical Equipment - On Behalf of Individual, Bulk Purchases, Consignment
23-129 23-129 Rulings of the Tax Commissioner 12/07/2023 Administration : Amended Return - Statute of Limitations, Failure to Timely Provide Documentation, Failure to File Refund Claim Within The Time Allowed
23-128 23-128 Rulings of the Tax Commissioner 11/30/2023 Administration: Appeal - Jurisdiction, Lack of Authority
Tangible: Appeals - Motor Vehicles, Personal Vehicle
23-127 23-127 Rulings of the Tax Commissioner 11/30/2023 Subtractions: Social Security - Civil Service Retirement System - Federal Civil Service Retirees Court Decisions
23-9 23-126 Tax Bulletins 11/29/2023 Virginia’s Interest Rates Will Remain the Same for the First Quarter of 2024
23-125 23-125 Rulings of the Tax Commissioner 11/21/2023 Firearm Safety Device Tax Credit Guidelines
23-122 23-122 Rulings of the Tax Commissioner 10/26/2023 Residency: Domicile - Intent to Change Established, Foreign Country
23-121 23-121 Rulings of the Tax Commissioner 10/26/2023 Residency: Domicile - Intent to Change Established, Moving Between Several States
23-123 23-123 Rulings of the Tax Commissioner 10/26/2023 Residency: Domicile - Intent to Change Not Established, Failure to Establish New and Abandon Old, Moving Among Multiple States
23-119 23-119 Rulings of the Tax Commissioner 10/26/2023 Administration: Returns - Failure to File, Estimated Assessments
23-120 23-120 Rulings of the Tax Commissioner 10/26/2023 Administration: Appeal - Requirements For Reconsideration
Leases: Retail of Event Venue - Real and Tangible Personal Property Included
23-118 23-118 Rulings of the Tax Commissioner 10/26/2023 Exemptions: Manufacturing - Used Directly, Kiln Decking, Picture Tally System
23-116 23-116 Rulings of the Tax Commissioner 10/19/2023 Exemption: Services - Installation Into Real Property, Wireless and Hardwired Security Systems, Home Audio Visual Entertainment Systems and Cabling
23-111 23-111 Rulings of the Tax Commissioner 10/19/2023 Administration: Appeal - Reconsideration Request Not Timely Filed, Departments Responsibility In Issuing Assessments