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Department of Taxation
Department of Taxation
173 guidance documents
relevant to this
chapter
for the criteria specified
ID |
Title |
Effective Date |
|
Agency level documents applying to all of this agency's boards |
7735
|
Property Analytics Firm Hybrid Sales Factor Guidelines
|
2/29/2024 |
|
001
|
Rulings of the Tax Commissioner
|
12/18/2017 |
|
002
|
Tax Bulletins
|
12/18/2017 |
|
003
|
Tax Forms
|
12/18/2017 |
|
004
|
Tax Publications
|
12/18/2017 |
|
Administration
|
Jeopardy Assessments
|
3/25/1986 |
|
Administration
|
Keeper of the Records
|
5/14/1986 |
|
Administration
|
Differential Interest Rates
|
12/3/1986 |
|
Administration
|
Computation of Interest
|
12/22/1986 |
|
Administration
|
Converted Assessments
|
12/24/1986 |
|
Administration
|
Computation of Interest on All Tax Refunds
|
1/14/1988 |
|
Administration
|
Set Off Debt Collection Procedures, Taxpayers in Bankruptcy
|
4/17/1991 |
|
Administration
|
Limitations Applicable to Converted Assessments
|
2/17/1987 |
|
Administration
|
1991 HB 1830 and SB 739 Increase in Late Filing/Payment Penalties
|
5/1/1991 |
|
Administration
|
Administration, Assessment of Penalty and Interest on Miscellaneous Taxes
|
12/21/1984 |
|
Administration
|
Electronic Funds Transfer (EFT) Guide
|
9/1/2003 |
|
Administration
|
Virginia Tax Setoff Program Technical Information Guide
|
10/1/2021 |
|
Administration
|
Administrative Appeal Guidelines
|
12/1/2006 |
|
Administration
|
Field Collections Guide
|
8/26/2022 |
|
Administration
|
2008 Procedures for Safeguarding Federal Tax Information
|
12/30/2008 |
|
Administration
|
Penalties for Electronic Funds Payments
|
6/25/2010 |
|
Administration
|
Guidance for Waiver of Penalty and Interest
|
6/30/2017 |
|
Administration
|
2017 Tax Amnesty Program Guidelines
|
9/5/2017 |
|
Administration
|
Order Changing Due Date For Cattle Assessment Return and Payment
|
9/14/2018 |
|
Administration
|
Collections Quick Reference for Establishing Payment Plans and Issuing MOLs
|
11/1/2022 |
|
Agreements
|
Agreements, Reciprocal Income Tax Agreement Between State of West Virginia and Commonwealth of Virginia
|
10/20/1988 |
|
Agreements
|
Agreements, Reciprocal Personal Income Tax Agreement Between Commonwealth of Pennsylvania and Commonwealth of Virginia
|
11/17/1982 |
|
Agreements
|
Agreements, Coordination of Tax Administration Between the Virginia Tax Department and the IRS
|
5/10/1977 |
|
Agreements
|
Agreements, Implementation of Agreement on Coordination of Tax Administration Between Virginia Department of Taxation and Richmond District Internal Revenue Service
|
9/15/1986 |
|
Agreements
|
Agreements, Individual Income Tax, Notice to Northern Virginia Tax Officials Regarding Reciprocity with Maryland
|
8/14/1992 |
|
Agreements
|
Reciprocal Income Tax Agreeement: Maryland and Virginia
|
8/21/1991 |
|
Agreements
|
Reciprocal Income Tax Agreement Between Commonwealth of Virginia and State of Maryland
|
12/27/2006 |
|
Agreements
|
Memorandum of Understanding for the Administration of the Land Preservation Credit Program
|
6/12/2007 |
|
Agreements
|
Memorandum of Agreement between the Virginia Department of Taxation and Department of Motor Vehicles
|
6/28/2012 |
|
Aircraft
|
Application of the Aircraft Sales and Use Tax to a Variety of Situations
|
7/24/1985 |
|
Aircraft
|
Aircraft Sold at Washington National Airport
|
10/19/1987 |
|
Aircraft
|
Imposition of Aircraft Sales and Use Tax
|
3/10/1987 |
|
Aircraft
|
Application of the Aircraft Sales and Use Tax to Aircraft Not Required to be Licensed with the Department of Aviation
|
2/25/2009 |
|
Aircraft
|
Disclosing Tax Information to the Department of Aviation
|
9/9/2015 |
|
Cigarette
|
Cigarette Tax Guidelines and Rules Related to Enforcement
|
8/13/2010 |
|
Cigarette
|
VIRGINIA CIGARETTE TAX RATE INCREASE GUIDELINES AND RULES
|
5/28/2020 |
|
Communications
|
Guidelines and Rules for the Virginia Communications Taxes
|
11/1/2006 |
|
Corporate
|
Inventory of Alcoholic Beverages In State Owned Warehouse
|
3/26/1985 |
|
Corporate
|
Abatement of 100% Penalty Assessed Under Section 58- 44.1
|
8/22/1983 |
|
Corporate
|
Investment in Euro Dollars, Foreign Source Income Subtraction
|
11/28/1984 |
|
Corporate
|
Sales Factor and Form 4797 Proceeds
|
3/31/1987 |
|
Corporate
|
Financial Corporation Apportionment Factor
|
3/17/1988 |
|
Corporate
|
ACRS Carryovers and Refunds: Statute of Limitations
|
7/28/1993 |
|
Corporate
|
IRC 199 Deductions
|
8/5/2011 |
|
Corporate
|
Order to Allow Electronically Filed Returns to Omit Attaching a Copy of the Federal Return
|
6/10/2014 |
|
Corporate
|
Single Sales Factor Election for Manufacturers Guidelines
|
1/7/2013 |
|
Corporate
|
Draft Certified Company Apportionment Guidelines for Business Conducted in Certain Disadvantaged Localities
|
1/7/2019 |
|
Corporate
|
Draft Debt Buyer Apportionment Guidelines
|
1/8/2019 |
|
Corporate
|
Final Certified Company Apportionment Guidelines for Business Conducted in Certain Disadvantaged Localities
|
7/24/2019 |
|
Corporate
|
Final Certified Company Apportionment Guidelines for Business Conducted in Certain Disadvantaged Localities
|
7/25/2019 |
|
Corporate/Individual
|
Application of Penalty to Corporate and Individual Income Tax Audits
|
10/26/1990 |
|
Corporate/Individual
|
Land Preservation Tax Credit: Guidelines for Qualified Appraisals
|
1/9/2007 |
|
Corporate/Individual
|
Guidelines for Pass-Through Entity Withholding (Prior to Taxable Year 2015)
|
9/21/2007 |
|
Corporate/Individual
|
Statute of Limitations for Income Taxes and Refund Match Situations
|
7/28/2010 |
|
Corporate/Individual
|
Barge and Rail Usage Tax Credit Guidelines
|
9/5/2014 |
|
Corporate/Individual
|
International Trade Facility Tax Credit Guidelines
|
9/5/2014 |
|
Corporate/Individual
|
Motion Picture Production Tax Credit Guidelines
|
8/6/2012 |
|
Corporate/Individual
|
First-Year Companies Claiming the Research and Development Expenses Tax Credit
|
5/23/2013 |
|
Corporate/Individual
|
Port Volume Increase Tax Credit Guidelines
|
9/5/2014 |
|
Corporate/Individual
|
Guidelines for Pass-Through Entity Withholding (Taxable Year 2015 and Thereafter)
|
12/22/2015 |
|
Corporate/Individual
|
Motion Picture Production Tax Credit Guidelines
|
3/23/2015 |
|
Corporate/Individual
|
Research and Development Expenses Tax Credit Guidelines (TY 2015 and Earlier)
|
10/3/2016 |
|
Corporate/Individual
|
Crowdfunding Guidelines
|
10/3/2016 |
|
Corporate/Individual
|
Food Crop Donation Tax Credit Guidelines
|
12/15/2016 |
|
Corporate/Individual
|
Research and Development Expenses Tax Credit Guidelines (TY 2016 and After)
|
5/3/2017 |
|
Corporate/Individual
|
Major Research and Development Expenses Tax Credit Guidelines
|
5/3/2017 |
|
Corporate/Individual
|
Recyclable Materials Processing Equipment Tax Credit Guidelines
|
5/3/2017 |
|
Corporate/Individual
|
Worker Retraining Tax Credit Guidelines
|
11/29/2018 |
|
Corporate/Individual
|
Draft Guidelines Regarding the Business Interest Limitation
|
12/26/2019 |
|
Corporate/Individual
|
Guidelines Regarding the Business Interest Limitation
|
12/26/2019 |
|
Corporate/Individual
|
Updated Research and Development Expenses Tax Credit Guidelines
|
7/7/2020 |
|
Corporate/Individual
|
Updated Major Research and Development Expenses Tax Credit Guidelines
|
7/14/2020 |
|
Corporate/Individual
|
Updated Recyclable Materials Processing Equipment Tax Credit Guidelines
|
12/16/2020 |
|
Corporate/Individual
|
Updated Port Volume Increase Tax Credit Guidelines
|
1/6/2021 |
|
Corporate/Individual
|
Guidelines for Reporting Federal Tax Adjustments
|
10/14/2021 |
|
Corporate/Individual
|
Final Debt Buyer Apportionment Guidelines
|
2/6/2020 |
|
Corporate/Individual
|
Guidelines for Reporting Federal Tax Adjustments
|
10/14/2021 |
|
Individual
|
Interest on Refunds Delayed by Set Off Debt Collection
|
11/24/1987 |
|
Individual
|
Individual Tax, Interest on Estimated Individual Income Tax Underpayments
|
10/14/1982 |
|
Individual
|
Individual Tax, Set-Off Debt Collection Program, Amending Filing Status 4 Returns
|
4/25/1984 |
|
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 |
|
Individual
|
Individual Tax, Taxability of Title VII Benefits (Conrail Benefits and Termination Allowances)
|
4/22/1985 |
|
Individual
|
Individual Tax, Form 760C (Individual Underpayments of Estimated Tax),
|
11/24/1986 |
|
Individual
|
Individual Tax, Names to Appear on Assessments
|
12/22/1986 |
|
Individual
|
Individual Tax, Personal Exemptions/Dependent Children
|
8/20/1987 |
|
Individual
|
Individual Tax, Head of Household Filing Status
|
6/24/1988 |
|
Individual
|
Individual Tax, State and Federal Tax Incentives for Child Care
|
12/13/1988 |
|
Individual
|
Individual Tax, Non-Resident Income from the Rental or Sale of Virginia Real Estate
|
8/6/1990 |
|
Individual
|
Individual Tax, Computation of Income Tax Penalty and Interest
|
11/29/1990 |
|
Individual
|
Individual Tax, Virginia Taxes and Lottery Winnings
|
1/1/1991 |
|
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 |
|
Individual
|
Individual Tax, Execution of Extensions
|
2/17/1993 |
|
Individual
|
Individual Tax, Home Accessibility Features for the Disabled Tax Credit
|
9/29/2000 |
|
Individual
|
Individual Tax, The Virginia Age Deduction under House Bill 5018 (2004)
|
7/30/2004 |
|
Individual
|
Real Estate Transactions: Impact on Taxable Income
|
2/16/1995 |
|
Individual
|
Memorandum Regarding Treatment of Extension for Certain Members of the Armed Services Mandated by House Bill 1024 (2008)
|
6/23/2008 |
|
Individual
|
First-Time Homebuyer Savings Account Guidelines
|
10/3/2016 |
|
Individual
|
ABLE Account Deduction Guidelines
|
9/21/2017 |
|
Insurance Premiums
|
Order Waiving Penalty and Interest For Quarterly Reports and Premium License Payments Required by Certain Surplus Lines Brokers
|
6/11/2012 |
|
Insurance Premiums
|
Insurance Premiums License Tax Guidelines
|
7/1/2013 |
|
Local
|
Guidelines for Appealing Local Business Taxes
|
6/25/2004 |
|
Local
|
Guidelines for Appealing Local Mobile Property Taxes
|
6/10/2005 |
|
Local
|
Guidelines for the Local Taxation of Idle Machinery and Tools
|
1/1/2008 |
|
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 |
|
M.V. Fuels Sales
|
Motor Fuels Disclosure, Refunds, Certified Pollution Control, and Heavy Motor Vehicles
|
4/12/2011 |
|
M.V. Rental
|
Rental Tax on Storage Trailers
|
12/17/2012 |
|
M.V. Rental
|
Guidelines for the Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax
|
10/15/2020 |
|
Plastic Bag Tax
|
Guidelines for the Virginia Disposable Plastic Bag Tax
|
10/28/2021 |
|
Sales and Use
|
Boat Slip Rentals
|
8/1/1977 |
|
Sales and Use
|
Definition of Clinic
|
12/10/1980 |
|
Sales and Use
|
Dealer's Discount
|
9/8/1982 |
|
Sales and Use
|
Extensions
|
9/8/1982 |
|
Sales and Use
|
Interest Charged on Filing Extensions of Vending Machine Dealers
|
11/15/1982 |
|
Sales and Use
|
Audit Limitations, House Bill 846 (1983, Chapter 104)
|
6/9/1983 |
|
Sales and Use
|
Computation of Additional Penalty When Minimum Penalty Assessed
|
7/28/1983 |
|
Sales and Use
|
Allocation of Local Sales and Use Tax Where Business Property is Located in More Than One Locality
|
1/9/1984 |
|
Sales and Use
|
Disallowance of Sales Tax Dealer's Discount When Tax Not Paid in Full
|
4/1/1985 |
|
Sales and Use
|
Registration of Persons Making Nontaxable Sales
|
4/1/1985 |
|
Sales and Use
|
Status of Conrail Under the Sales and Use Tax
|
6/6/1985 |
|
Sales and Use
|
Customized Mailing Lists
|
11/25/1985 |
|
Sales and Use
|
Preponderance of Use
|
12/9/1985 |
|
Sales and Use
|
Refunds to Businesses Located in Urban Enterprise Zones
|
6/24/1986 |
|
Sales and Use
|
Inclusion of Federal Manufacturers Excise Taxes in Sales Price of Goods Sold
|
7/23/1987 |
|
Sales and Use
|
Advertising Exemption
|
8/21/1987 |
|
Sales and Use
|
Repair/Replacement Parts Purchased by Motor Vehicle Lessors
|
1/26/1988 |
|
Sales and Use
|
Tangible Personal Property Purchased by Foreign Army in Virginia
|
3/8/1989 |
|
Sales and Use
|
Implementation of SB 741 (Dealer's Discount),
|
3/27/1989 |
|
Sales and Use
|
Storage Tanks
|
5/22/1989 |
|
Sales and Use
|
Leases Between Affiliated Corporations
|
8/31/1989 |
|
Sales and Use
|
Audit Penalty
|
7/18/1990 |
|
Sales and Use
|
Member Fees
|
1/11/1991 |
|
Sales and Use
|
1991 SB 524: Sales and Use Tax Exemption for REACT Organizations
|
5/3/1991 |
|
Sales and Use
|
Virginia Supreme Court Decision: Real Estate Publications
|
1/24/1995 |
|
Sales and Use
|
Memo regarding Steuart Petroleum Company
|
12/23/1998 |
|
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 |
|
Sales and Use
|
Industrial Processing Exemption Retail/Photo-Processing Operations
|
9/8/2000 |
|
Sales and Use
|
Sales and Use Tax, Virginia Tire Tax, Recall of Firestone Tires by Ford Motor Co
|
7/31/2001 |
|
Sales and Use
|
Public Service Corporation Exemption Repeal Guidelines
|
8/30/2004 |
|
Sales and Use
|
Federal Government Credit Card Purchases
|
7/12/2002 |
|
Sales and Use
|
Successor Liability,
|
4/30/1998 |
|
Sales and Use
|
Internet Tax Freedom Act (H.R. 4105)
|
7/10/1998 |
|
Sales and Use
|
Department of Taxation v. Chesapeake Hospital Authority
|
12/20/2001 |
|
Sales and Use
|
Nonprescription Drug Exemption Question and Answer Summary
|
9/2/1998 |
|
Sales and Use
|
Field Audit Procedures
|
4/1/2023 |
|
Sales and Use
|
Clarification Regarding PD 04-122, Public Service Corporation Exemption Repeal Guidelines
|
2/14/2008 |
|
Sales and Use
|
Statistical Sampling Audit Manual
|
1/5/2009 |
|
Sales and Use
|
Incentive and Penalty Options to Encourage the Correct Allocation of the Local Retail Sales and Use Tax
|
8/31/2009 |
|
Sales and Use
|
House Bill 2313 Sales Tax Transition Guidelines
|
5/1/2013 |
|
Sales and Use
|
Guidelines for Retail Sales and Use Tax Refund Claims Procedures
|
6/12/2017 |
|
Sales and Use
|
Guidelines for the Retail Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased for Resale
|
8/21/2017 |
|
Sales and Use
|
Guidelines for the Combined Sales Tax Holiday
|
9/15/2023 |
|
Sales and Use
|
Guidelines for the 2019, 2020, and 2021 Accelerated Sales Tax Payments
|
6/13/2019 |
|
Sales and Use
|
Guidelines for Remote Sellers and Marketplace Facilitators
|
6/27/2019 |
|
Sales and Use
|
Guidelines for the Retail Sales and Use Tax Exemption for Personal Protective Equipment
|
3/24/2022 |
|
Sales and Use
|
Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries
|
9/30/2021 |
|
Sales and Use
|
Guidelines for Accelerated Sales Tax Payments for Periods Beginning After June 30, 2021
|
6/17/2022 |
|
Sales and Use
|
2022 Guidelines for the Application of the Retail Sales and Use Tax to Sales of Accommodations Facilitated by Accommodations Intermediaries
|
9/29/2022 |
|
Sales and Use
|
Retail Sales and Use Tax Refund Claim Procedures
|
4/3/2023 |
|
Tobacco
|
Guidelines and Rules for the Tobacco Products Tax
|
6/25/2020 |
|
Watercraft
|
Watercraft Sales and Use Tax, Federal Fee on Recreational Boaters
|
3/4/1991 |
|
Watercraft
|
Watercraft Sales and Use Tax, Documented Boats Briefing Paper
|
7/1/1987 |
|
Wireless E-911
|
Guidelines and Rules for the Prepaid Wireless E-911 Fee
|
1/5/2011 |
|
Withholding
|
Withholding, Voluntary Virginia Income Tax Withholding From Civil Service Annuities
|
9/21/1982 |
|
Withholding
|
Withholding, Accelerated Federal Withholding Payments
|
8/28/1990 |
|
Withholding
|
Due Date Extension: Seasonal Employers Filing Monthly Returns
|
8/22/2007 |
|
Withholding
|
Order to Allow Annual Filing for State Withholding Taxes for Employers of Domestic Service Employees
|
12/4/2008 |
|
Withholding
|
Statute of Limitations on Processing Withholding Tax Returns
|
5/1/2009 |
|
Withholding
|
Guidelines for the Classification of Workers
|
10/12/2023 |
|
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|
|
|
Documents listed are for the parent board or agency since they may be relevant to this chapter. No guidance
documents apply to this chapter specifically.