Document # Public Document # Document Type Date Issued Description
23-70 23-70 Rulings of the Tax Commissioner 06/07/2023 Individual
Administration: Refund - Statute of Limitations
23-66 23-66 Rulings of the Tax Commissioner 06/01/2023 Residency: Domicile - Intent to Change Domicile Established
23-68 23-68 Rulings of the Tax Commissioner 06/01/2023 Exemptions: Cigarette - Acceptance of Exemption Certificates
23-67 23-67 Rulings of the Tax Commissioner 06/01/2023 Exemption: Data Center - Equipment Delivered To Storage Facility; First Use
Administration: Refund - Limitation Amount
23-64 23-64 Rulings of the Tax Commissioner 05/24/2023 Residency: Domicile - Failure to Respond
Credit: Tax Paid to Another State - Limitation
23-63 23-63 Rulings of the Tax Commissioner 05/24/2023 Administration: Assessment - Lien on Joint Account, Innocent Spouse, Poor Debtor’s Exemption
23-61 23-61 Rulings of the Tax Commissioner 05/24/2023 Exemption: Indians - Income from Employment on Reservation
23-60 23-60 Rulings of the Tax Commissioner 05/24/2023 Transient Occupancy Tax: Appeal: Lack of Jurisdiction; Administration: Penalty and Interest - Waivers
23-62 23-62 Rulings of the Tax Commissioner 05/24/2023 Residency: Domicile - Intent to Change Established; Part-Year
23-59 23-59 Rulings of the Tax Commissioner 05/24/2023 Assessment: Documentation - Direct Pay Permit / Burden of Proof
23-5 23-58 Tax Bulletins 05/18/2023 New Law Requires Localities to Submit Transient Occupancy Tax Rates to the Department for Publication on its Website.
23-54 23-54 Rulings of the Tax Commissioner 05/17/2023 Exemptions: Scheduled Air Service - Chartered/On Demand Flights
23-55 23-55 Rulings of the Tax Commissioner 05/17/2023 Exemption: Veterinarians - Veterinary drugs and vaccines sold or purchased by a veterinarian and prescribed to a client patient relationship are exempt
23-56 23-56 Rulings of the Tax Commissioner 05/17/2023 Administration: Refund - Extended Due Date, Statute of Limitations, Income Tax Payment Extension in Response to the COVID-19 Crisis
23-57 23-57 Rulings of the Tax Commissioner 05/17/2023 Administration: Erroneous Refund - Statute of Limitations
23-53 23-53 Rulings of the Tax Commissioner 05/17/2023 Exemptions: Scheduled Air Service - Chartered/On Demand Flights
23-50 23-50 Rulings of the Tax Commissioner 05/03/2023 Administration - Assessment: Burden of Proof; Audit: Methodology When Records Are Absent
23-51 23-51 Rulings of the Tax Commissioner 05/03/2023 Subtractions: Retirement Income - Earned While Working In Other States, After Tax Contributions
23-52 23-52 Rulings of the Tax Commissioner 05/03/2023 Administration: Audit - Failure to Provide Records, Documentation Requested
23-48 23-48 Rulings of the Tax Commissioner 04/26/2023 Contractors: Exception For Cabinets - Out of State Contractor, 2017 Law Change
23-4 23-47 Tax Bulletins 04/21/2023 Additional Sales and Use Tax in Pittsylvania County
23-46 23-46 Rulings of the Tax Commissioner 04/19/2023 Residency: Domicile - Intent to Abandon Not Supported
23-44 23-44 Rulings of the Tax Commissioner 04/19/2023 Administration: Assessment - Federal Information Statute of Limitations
23-45 23-45 Rulings of the Tax Commissioner 04/19/2023 Residency: Domicile - Successful Change
23-39 23-39 Rulings of the Tax Commissioner 04/12/2023 Federal Adjusted Gross Income: Fixed Date Conformity - Bonus Depreciation, Gain on Sale of Partnership Interest