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Guidance Documents

Agency
Department of Taxation
Board
Department of Taxation
183 guidance documents relevant to this board

ID Title Revision Date Date Posted
Agency level documents applying to all of this agency's boards
001 Rulings of the Tax Commissioner 4/30/2008  12/14/2017 
002 Tax Bulletins 4/15/2005  12/14/2017 
003 Tax Forms 2/25/2005  12/14/2017 
004 Tax Publications 4/15/2005  12/14/2017 
Administration Jeopardy Assessments 3/25/1986  12/14/2017 
Administration Keeper of the Records 5/14/1986  12/14/2017 
Administration Differential Interest Rates 12/3/1986  12/14/2017 
Administration Computation of Interest 12/22/1986  12/14/2017 
Administration Converted Assessments 12/24/1986  12/14/2017 
Administration Computation of Interest on All Tax Refunds 1/14/1988  12/14/2017 
Administration Set Off Debt Collection Procedures, Taxpayers in Bankruptcy 4/17/1991  12/14/2017 
Administration Limitations Applicable to Converted Assessments 2/17/1987  12/14/2017 
Administration 1991 HB 1830 and SB 739 Increase in Late Filing/Payment Penalties 5/1/1991  12/14/2017 
Administration Administration, Assessment of Penalty and Interest on Miscellaneous Taxes 12/21/1984  12/14/2017 
Administration Electronic Funds Transfer (EFT) Guide 9/1/2003  12/14/2017 
Administration Set-Off Program Information Guide 7/1/2005  12/14/2017 
Administration 2003 Tax Amnesty Program 9/2/2003  12/14/2017 
Administration Guidelines Governing Incentive Payments to Small Tobacco Products Manufacturers Pursuant to Senate Bill 1332 (2005) 1/19/2006  12/14/2017 
Administration Administrative Appeal Guidelines 12/1/2006  12/14/2017 
Administration Field Collection Guide 11/30/2006  12/14/2017 
Administration 2008 Procedures for Safeguarding Federal Tax Information 12/30/2008  12/14/2017 
Administration 2009 Tax Amnesty Program 9/28/2009  12/14/2017 
Administration 2009 Tax Amnesty Program Guidelines Addendum 11/17/2009  12/14/2017 
Administration Guidance for Waiver of Penalty and Interest 6/30/2017  12/14/2017 
Administration 2017 Amnesty Guidelines 9/5/2017  12/14/2017 
Aircraft Application of the Aircraft Sales and Use Tax to a Variety of Situations 7/24/1985  12/14/2017 
Aircraft Aircraft Sold at Washington National Airport 10/19/1987  12/14/2017 
Aircraft Imposition of Aircraft Sales and Use Tax 3/10/1987  12/14/2017 
Cigarette Rate Increase Guidelines and Rules 7/30/2004  12/14/2017 
Cigarette Rate Increase Guidelines and Rules 5/13/2005  12/14/2017 
Cigarette Cigarette Tax Guidelines and Rules Related to Enforcement 8/13/2010  12/14/2017 
Communications Guidelines and Rules for the Virginia Communications Taxes 11/1/2006  12/14/2017 
Corporate Inventory of Alcoholic Beverages In State Owned Warehouse 3/26/1985  12/14/2017 
Corporate Abatement of 100% Penalty Assessed Under Section 58- 44.1 8/22/1983  12/14/2017 
Corporate Investment in Euro Dollars, Foreign Source Income Subtraction 11/28/1984  12/14/2017 
Corporate Sales Factor and Form 4797 Proceeds 3/31/1987  12/14/2017 
Corporate Financial Corporation Apportionment Factor 3/17/1988  12/14/2017 
Corporate ACRS Carryovers and Refunds: Statute of Limitations 7/28/1993  12/14/2017 
Corporate Single Sales Factor Election for Manufacturers Guidelines 1/7/2013  12/14/2017 
Corporate/Individual Application of Penalty to Corporate and Individual Income Tax Audits 10/26/1990  12/14/2017 
Corporate/Individual Land Preservation Tax Credit: Guidelines for Qualified Appraisals 1/9/2007  12/14/2017 
Corporate/Individual Guidelines for Pass-Through Entity Withholding (Prior to Taxable Year 2015) 9/21/2007  12/14/2017 
Corporate/Individual Statute of Limitations for Income Taxes and Refund Match Situations 7/28/2010  12/14/2017 
Corporate/Individual Barge and Rail Usage Tax Credit Guidelines 9/5/2014  12/14/2017 
Corporate/Individual International Trade Facility Tax Credit Guidelines 9/5/2014  12/14/2017 
Corporate/Individual Motion Picture Production Tax Credit Guidelines 8/6/2012  12/14/2017 
Corporate/Individual Port Volume Increase Tax Credit Guidelines 9/5/2014  12/14/2017 
Corporate/Individual Guidelines for Pass-Through Entity Withholding (Taxable Year 2015 and Thereafter) 12/22/2015  12/14/2017 
Corporate/Individual Motion Picture Production Tax Credit Guidelines 3/23/2015  12/14/2017 
Corporate/Individual Research and Development Expenses Tax Credit Guidelines (TY 2015 and Earlier) 10/3/2016  12/14/2017 
Corporate/Individual Crowdfunding Guidelines 10/3/2016  12/14/2017 
Corporate/Individual Food Crop Donation Tax Credit Guidelines 12/15/2016  12/14/2017 
Corporate/Individual Research and Development Expenses Tax Credit Guidelines (TY 2016 and After) 5/3/2017  12/14/2017 
Corporate/Individual Major Research and Development Expenses Tax Credit Guidelines 5/3/2017  12/14/2017 
Corporate/Individual Recyclable Materials Processing Equipment Tax Credit Guidelines 5/3/2017  12/14/2017 
Individual Interest on Refunds Delayed by Set Off Debt Collection 11/24/1987  12/14/2017 
Individual Individual Tax, Interest on Estimated Individual Income Tax Underpayments 10/14/1982  12/14/2017 
Individual Individual Tax, Set-Off Debt Collection Program, Amending Filing Status 4 Returns 4/25/1984  12/14/2017 
Individual Individual Tax, Public Law 98-259 Forgiveness of Federal Income Tax for U.S. Military and Civilian Employees Killed in Terrorist Action 12/28/1984  12/14/2017 
Individual Individual Tax, Taxability of Title VII Benefits (Conrail Benefits and Termination Allowances) 4/22/1985  12/14/2017 
Individual Individual Tax, Form 760C (Individual Underpayments of Estimated Tax), 11/24/1986  12/14/2017 
Individual Individual Tax, Names to Appear on Assessments 12/22/1986  12/14/2017 
Individual Individual Tax, Personal Exemptions/Dependent Children 8/20/1987  12/14/2017 
Individual Individual Tax, Head of Household Filing Status 6/24/1988  12/14/2017 
Individual Individual Tax, State and Federal Tax Incentives for Child Care 12/13/1988  12/14/2017 
Individual Individual Tax, Non-Resident Income from the Rental or Sale of Virginia Real Estate 8/6/1990  12/14/2017 
Individual Individual Tax, Computation of Income Tax Penalty and Interest 11/29/1990  12/14/2017 
Individual Individual Tax, Virginia Taxes and Lottery Winnings 1/1/1991  12/14/2017 
Individual Individual Tax, Application of 1991 HB 1830 and SB 739 Increase in Late Filing/Payment Penalties to Pre-1990 Income Tax Returns 5/24/1991  12/14/2017 
Individual Individual Tax, Execution of Extensions 2/17/1993  12/14/2017 
Individual Individual Tax, Home Accessibility Features for the Disabled Tax Credit 9/29/2000  12/14/2017 
Individual Individual Tax, The Virginia Age Deduction under House Bill 5018 (2004) 7/30/2004  12/14/2017 
Individual Real Estate Transactions: Impact on Taxable Income 2/16/1995  12/14/2017 
Individual First-Time Homebuyer Savings Account Guidelines 10/3/2016  12/14/2017 
Individual ABLE Account Deduction Guidelines 9/21/2017  12/14/2017 
Insurance Premiums Order Waiving Penalty and Interest For Quarterly Reports and Premium License Payments Required by Certain Surplus Lines Brokers 6/11/2012  12/14/2017 
Insurance Premiums Insurance Premiums License Tax Guidelines 7/1/2013  12/14/2017 
Local Guidelines for Appealing Local Business Taxes 6/25/2004  12/14/2017 
Local 2000 BPOL Guidelines (Part 1 of 4) 1/1/2000  12/14/2017 
Local 2000 BPOL Guidelines (Part 2 of 4) 1/1/2000  12/14/2017 
Local 2000 BPOL Guidelines (Part 3 of 4) 1/1/2000  12/14/2017 
Local 2000 BPOL Guidelines (Part 4 of 4) 1/1/2000  12/14/2017 
Local Guidelines for Appealing Local Mobile Property Taxes 6/10/2005  12/14/2017 
Local Personal Property Tax Relief Act Compliance Program Guidelines 11/1/2002  12/14/2017 
Local Use of Tax Stamps as Evidence of Payment of Local Cigarette Taxes 12/27/2005  12/14/2017 
Local Guidelines for the Local Taxation of Idle Machinery and Tools 1/1/2008  12/14/2017 
Local Study on Local Cigarette Tax Enforcement Policies 11/22/2011  12/14/2017 
M.V. Fuels Sales Guidelines for the Motor Vehicle Fuel Sales Tax that would have been imposed by the Hampton Roads Transportation Authority but has been declared invalid. 1/31/2008  12/14/2017 
M.V. Fuels Sales Guidelines and Rules for the Motor Vehicle Fuel Sales Tax 6/22/2010  12/14/2017 
M.V. Rental Rental Tax Guidelines 12/11/2012  12/14/2017 
M.V. Rental 2013 Rental Tax Updated Guidelines 7/1/2013  12/14/2017 
M.V. Repair Guidelines and Rules for the Motor Vehicle Repair, Labor and Services Sales and Use Tax that has been declared invalid 11/1/2007  12/14/2017 
Sales and Use Extensions 9/8/1982  12/14/2017 
Sales and Use Allocation of Local Sales and Use Tax Where Business Property is Located in More Than One Locality 1/9/1984  12/14/2017 
Sales and Use Disallowance of Sales Tax Dealer's Discount When Tax Not Paid in Full 4/1/1985  12/14/2017 
Sales and Use Registration of Persons Making Nontaxable Sales 4/1/1985  12/14/2017 
Sales and Use Status of Conrail Under the Sales and Use Tax 6/6/1985  12/14/2017 
Sales and Use Preponderance of Use 12/9/1985  12/14/2017 
Sales and Use Refunds to Businesses Located in Urban Enterprise Zones 6/24/1986  12/14/2017 
Sales and Use Inclusion of Federal Manufacturers Excise Taxes in Sales Price of Goods Sold 7/23/1987  12/14/2017 
Sales and Use Advertising Exemption 8/21/1987  12/14/2017 
Sales and Use Repair/Replacement Parts Purchased by Motor Vehicle Lessors 1/26/1988  12/14/2017 
Sales and Use Tangible Personal Property Purchased by Foreign Army in Virginia 3/8/1989  12/14/2017 
Sales and Use Implementation of SB 741 (Dealer's Discount), 3/27/1989  12/14/2017 
Sales and Use Storage Tanks 5/22/1989  12/14/2017 
Sales and Use Leases Between Affiliated Corporations 8/31/1989  12/14/2017 
Sales and Use Audit Penalty 7/18/1990  12/14/2017 
Sales and Use Member Fees 1/11/1991  12/14/2017 
Sales and Use 1991 SB 524: Sales and Use Tax Exemption for REACT Organizations 5/3/1991  12/14/2017 
Sales and Use Virginia Supreme Court Decision: Real Estate Publications 1/24/1995  12/14/2017 
Sales and Use Memo regarding Steuart Petroleum Company 12/23/1998  12/14/2017 
Sales and Use Memorandum to Office of Customer Services and Office of Compliance from Assistant Commissioner for Tax Policy Regarding Vepco v. SCC, 219 Va. 894 (1979) 4/21/1999  12/14/2017 
Sales and Use Industrial Processing Exemption Retail/Photo-Processing Operations 9/8/2000  12/14/2017 
Sales and Use Sales and Use Tax, Virginia Tire Tax, Recall of Firestone Tires by Ford Motor Co 7/31/2001  12/14/2017 
Sales and Use Legislative Changes for 2004 8/30/2004  12/14/2017 
Sales and Use 2004 Rate Increase Guidelines 8/1/2004  12/14/2017 
Sales and Use Public Service Corporation Exemption Repeal Guidelines 8/30/2004  12/14/2017 
Sales and Use Federal Government Credit Card Purchases 7/12/2002  12/14/2017 
Sales and Use Successor Liability, 4/30/1998  12/14/2017 
Sales and Use Internet Tax Freedom Act (H.R. 4105) 7/10/1998  12/14/2017 
Sales and Use Department of Taxation v. Chesapeake Hospital Authority 12/20/2001  12/14/2017 
Sales and Use Nonprescription Drug Exemption Question and Answer Summary 9/2/1998  12/14/2017 
Sales and Use Sales Tax Holiday Guidelines & Rules 7/15/2007  12/14/2017 
Sales and Use Energy Star Sales Tax Holiday Guidelines 9/21/2007  12/14/2017 
Sales and Use 2009 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules 4/22/2009  12/14/2017 
Sales and Use Permanent Energy Star and WaterSense Sales Tax Holiday Guidelines 9/21/2009  12/14/2017 
Sales and Use Guidelines for the Accelerated Sales Tax Payment 5/11/2011  12/14/2017 
Sales and Use Energy Star Guidelines - Permanent 12/11/2012  12/14/2017 
Sales and Use 2013 Accelerated Sales Tax Guidelines 5/6/2013  12/14/2017 
Sales and Use 2013 Hurricane Preparedness Guidelines 5/14/2013  12/14/2017 
Sales and Use Energy Star Sales Tax Holiday Guidelines, 2013 9/30/2013  12/14/2017 
Sales and Use 2014 Accelerated Sales Tax Guidelines 4/28/2014  12/14/2017 
Sales and Use 2015 Accelerated Sales Tax Guidelines 4/22/2015  12/14/2017 
Sales and Use 2015 Combined Sales Tax Holiday Guidelines 7/8/2015  12/14/2017 
Sales and Use 2017 Accelerated Sales Tax Guidelines 5/2/2017  12/14/2017 
Sales and Use Guidelines for Retail Sales and Use Tax Refund Claims Procedures 6/12/2017  12/14/2017 
Sales and Use 2017 Combined Sales Tax Holiday Guidelines 6/19/2017  12/14/2017 
Sales and Use Guidelines for the Retail Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased for Resale 8/21/2017  12/14/2017 
Tobacco Tobacco Products Tax Guidelines and Rules (1/1/2011) 12/17/2010  12/14/2017 
Tobacco 2014 Guidelines and Rules for the Tobacco Products Tax 7/30/2014  12/14/2017 
Watercraft Watercraft Sales and Use Tax, Federal Fee on Recreational Boaters 3/4/1991  12/14/2017 
Watercraft Watercraft Sales and Use Tax, Documented Boats Briefing Paper 7/1/1987  12/14/2017 
Wireless E-911 Guidelines and Rules for the Prepaid Wireless E-911 Fee 1/5/2011  12/14/2017 
Withholding Withholding, Voluntary Virginia Income Tax Withholding From Civil Service Annuities 9/21/1982  12/14/2017 
Withholding Withholding, Accelerated Federal Withholding Payments 8/28/1990  12/14/2017 
Withholding Due Date Extension: Seasonal Employers Filing Monthly Returns 8/22/2007  12/14/2017 
BOARD: Department of Taxation
Administration Penalties for Electronic Funds Payments 6/25/2010  12/14/2017 
Agreements Agreements, Reciprocal Income Tax Agreement Between State of West Virginia and Commonwealth of Virginia 10/20/1988  3/11/2011 
Agreements Agreements, Reciprocal Personal Income Tax Agreement Between Commonwealth of Pennsylvania and Commonwealth of Virginia 11/17/1982  3/11/2011 
Agreements Agreements, Coordination of Tax Administration Between the Virginia Tax Department and the IRS 5/10/1977  3/11/2011 
Agreements Agreements, Implementation of Agreement on Coordination of Tax Administration Between Virginia Department of Taxation and Richmond District Internal Revenue Service 9/15/1986  3/11/2011 
Agreements Agreements, Individual Income Tax, Notice to Northern Virginia Tax Officials Regarding Reciprocity with Maryland 8/14/1992  3/11/2011 
Agreements Reciprocal Income Tax Agreeement: Maryland and Virginia 8/21/1991  3/11/2011 
Agreements Reciprocal Income Tax Agreement Between Commonwealth of Virginia and State of Maryland 12/27/2006  3/11/2011 
Agreements Memorandum of Understanding for the Administration of the Land Preservation Credit Program 6/12/2007  3/11/2011 
Agreements Disclosure Agreement between TAX and NVTC 12/28/2009  3/11/2011 
Agreements Memorandum of Agreement between the Virginia Department of Taxation and Department of Motor Vehicles 6/28/2012  6/28/2012 
Aircraft Application of the Aircraft Sales and Use Tax to Aircraft Not Required to be Licensed with the Department of Aviation 2/25/2009  12/14/2017 
Aircraft Disclosing Tax Information to the Department of Aviation * 9/9/2015  12/14/2017 
Corporate IRC 199 Deductions * 8/5/2011  12/14/2017 
Corporate Order to Allow Electronically Filed Returns to Omit Attaching a Copy of the Federal Return 6/10/2014  5/15/2015 
Corporate/Individual First-Year Companies Claiming the Research and Development Expenses Tax Credit 5/23/2013  12/14/2017 
Individual Memorandum Regarding Treatment of Extension for Certain Members of the Armed Services Mandated by House Bill 1024 (2008) * 6/23/2008  12/14/2017 
M.V. Fuels Sales Motor Fuels Disclosure, Refunds, Certified Pollution Control, and Heavy Motor Vehicles * 4/12/2011  12/14/2017 
M.V. Rental Rental Tax on Storage Trailers 12/17/2012  12/14/2017 
Sales and Use Boat Slip Rentals 8/1/1977  12/14/2017 
Sales and Use Definition of Clinic 12/10/1980  12/14/2017 
Sales and Use Dealer's Discount 9/8/1982  12/14/2017 
Sales and Use Interest Charged on Filing Extensions of Vending Machine Dealers 11/15/1982  12/14/2017 
Sales and Use Audit Limitations, House Bill 846 (1983, Chapter 104) 6/9/1983  12/14/2017 
Sales and Use Computation of Additional Penalty When Minimum Penalty Assessed 7/28/1983  12/14/2017 
Sales and Use Customized Mailing Lists 11/25/1985  12/14/2017 
Sales and Use Field Audit Procedures Guidelines 1/31/2012  12/14/2017 
Sales and Use Clarification Regarding PD 04-122, Public Service Corporation Exemption Repeal Guidelines * 2/14/2008  12/14/2017 
Sales and Use Hurricane Preparedness Sales Tax Holiday Guidelines and Rules * 4/29/2008  12/14/2017 
Sales and Use Guidelines for 2008 Sales Tax Holiday for Clothing and school Supplies 7/11/2008  12/14/2017 
Sales and Use Energy Star and Watersense Sales Tax Holiday Guidelines and Rules 8/26/2008  12/14/2017 
Sales and Use Statistical Sampling Audit Manual 1/5/2009  12/14/2017 
Sales and Use Incentive and Penalty Options to Encourage the Correct Allocation of the Local Retail Sales and Use Tax 8/31/2009  12/14/2017 
Sales and Use Emergency Guidelines for the Accelerated Sales Tax Payment * 6/7/2012  12/14/2017 
Sales and Use House Bill 2313 Sales Tax Transition Guidelines * 5/1/2013  12/14/2017 
Withholding Order to Allow Annual Filing for State Withholding Taxes for Employers of Domestic Service Employees 12/4/2008  12/14/2017 
Withholding Statute of Limitations on Processing Withholding Tax Returns 5/1/2009  8/4/2011 
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* Document applies to one or more specific chapters and not to the board as a whole