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Agency
Department of Taxation
164 guidance documents relevant to this agency
Documents applying to multiple boards may be listed under each board.

ID Title Revision Date Date Posted
Agency level documents applying to all of this agency's boards
4 - Admin Administration, Jeopardy Assessments 3/25/1986  9/8/2004 
4 - Admin Administration, Keeper of the Records 5/14/1986  9/15/2004 
4 - Admin Administration, Differential Interest Rates 12/3/1986  9/15/2004 
4 - Admin Administration, Computation of Interest 12/22/1986  9/15/2004 
4 - Admin Administration, Converted Assessments 12/24/1986  9/15/2004 
4 - Admin Administration, Computation of Interest on All Tax Refunds 1/14/1988  9/15/2004 
4 - Admin Administration, Set Off Debt Collection Procedures, Taxpayers in Bankruptcy 4/17/1991  9/15/2004 
4 - Admin Administration, Limitations Applicable to Converted Assessments 2/17/1987  9/24/2004 
4 - Admin Administration, 1991 HB 1830 and SB 739 Increase in Late Filing/Payment Penalties 5/1/1991  9/24/2004 
4 - Admin Administration, Assessment of Penalty and Interest on Miscellaneous Taxes 12/21/1984  9/30/2004 
4 - Aircraft Aircraft Sales and Use Tax, Application of the Aircraft Sales and Use Tax to a Variety of Situations 7/24/1985  9/24/2004 
4 - Aircraft Aircraft Sales and Use Tax, Application of the Aircraft Sales Tax to Aircraft Sold at Washington National Airport 10/19/1987  9/24/2004 
4 - Aircraft Aircraft Sales and Use Tax, Imposition of Aircraft Sales and Use Tax 3/10/1987  9/24/2004 
4 - Cigarette Use of Tax Stamps as Evidence of Payment of Local Cigarette Taxes 12/27/2005  3/22/2006 
4 - Collections Field Collection Guide 11/30/2006  4/11/2007 
4 - Corp/Individ Corporate Tax and Individual Tax, Application of Penalty to Corporate and Individual Income Tax Audits 10/26/1990  9/24/2004 
4 - Corporate Corporate Income Tax, Inventory of Alcoholic Beverages In State Owned Warehouse 3/26/1985  9/15/2004 
4 - Corporate Corporate Tax, Abatement of 100% Penalty Assessed Under Section 58- 44.1 8/22/1983  9/24/2004 
4 - Corporate Corporate Tax, Investment in Euro Dollars, Foreign Source Income Subtraction 11/28/1984  9/24/2004 
4 - Corporate Corporate Tax, Sales Factor and Form 4797 Proceeds 3/31/1987  9/24/2004 
4 - Corporate Corporate Tax, Financial Corporation Apportionment Factor 3/17/1988  9/24/2004 
4 - Corporate Corporate Tax, ACRS Carryovers and Refunds: Statute of Limitations 7/28/1993  9/24/2004 
4 - Individual Individual Income Tax, Interest on Refunds Delayed by Set Off Debt Collection 11/24/1987  9/15/2004 
4 - Individual Individual Tax, Interest on Estimated Individual Income Tax Underpayments 10/14/1982  9/24/2004 
4 - Individual Individual Tax, Set-Off Debt Collection Program, Amending Filing Status 4 Returns 4/25/1984  9/24/2004 
4 - 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  9/24/2004 
4 - Individual Individual Tax, Taxability of Title VII Benefits (Conrail Benefits and Termination Allowances) 4/22/1985  9/24/2004 
4 - Individual Individual Tax, Form 760C (Individual Underpayments of Estimated Tax), 11/24/1986  9/24/2004 
4 - Individual Individual Tax, Names to Appear on Assessments 12/22/1986  10/4/2004 
4 - Individual Individual Tax, Personal Exemptions/Dependent Children 8/20/1987  9/24/2004 
4 - Individual Individual Tax, Head of Household Filing Status 6/24/1988  10/4/2004 
4 - Individual Individual Tax, State and Federal Tax Incentives for Child Care 12/13/1988  9/24/2004 
4 - Individual Individual Tax, Non-Resident Income from the Rental or Sale of Virginia Real Estate 8/6/1990  9/24/2004 
4 - Individual Individual Tax, Computation of Income Tax Penalty and Interest 11/29/1990  9/24/2004 
4 - Individual Individual Tax, Virginia Taxes and Lottery Winnings 1/1/1991  9/24/2004 
4 - 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  9/24/2004 
4 - Individual Individual Tax, Execution of Extensions 2/17/1993  9/24/2004 
4 - Individual Individual Tax, Home Accessibility Features for the Disabled Tax Credit 9/29/2000  9/24/2004 
4 - Individual Individual Tax, The Virginia Age Deduction under House Bill 5018 (2004) 7/30/2004  10/5/2004 
4 - Local 2000 BPOL Guidelines (Part 1 of 4) 1/1/2000  11/16/2004 
4 - Local 2000 BPOL Guidelines (Part 2 of 4) 1/1/2000  11/16/2004 
4 - Local 2000 BPOL Guidelines (Part 3 of 4) 1/1/2000  11/16/2004 
4 - Local 2000 BPOL Guidelines (Part 4 of 4) 1/1/2000  11/16/2004 
4 - Sales & Use Sales and Use Tax, Extensions 9/8/1982  9/16/2004 
4 - Sales & Use Sales and Use Tax, Allocation of Local Sales and Use Tax Where Business Property is Located in More Than One Locality 1/9/1984  9/24/2004 
4 - Sales & Use Sales and Use Tax, Disallowance of Sales Tax Dealer's Discount When Tax Not Paid in Full 4/1/1985  9/27/2004 
4 - Sales & Use Sales and Use Tax, Registration of Persons Making Nontaxable Sales 4/1/1985  10/1/2004 
4 - Sales & Use Sales and Use Tax, Status of Conrail Under the Sales and Use Tax 6/6/1985  10/1/2004 
4 - Sales & Use Sales and Use Tax, Preponderance of Use 12/9/1985  10/1/2004 
4 - Sales & Use Sales and Use Tax, Refunds to Businesses Located in Urban Enterprise Zones 6/24/1986  10/1/2004 
4 - Sales & Use Sales and Use Tax, Inclusion of Federal Manufacturers Excise Taxes in Sales Price of Goods Sold 7/23/1987  10/1/2004 
4 - Sales & Use Sales and Use Tax, Advertising Exemption 8/21/1987  10/1/2004 
4 - Sales & Use Sales and Use Tax, Repair/Replacement Parts Purchased by Motor Vehicle Lessors 1/26/1988  10/1/2004 
4 - Sales & Use Sales and Use Tax, Tangible Personal Property Purchased by Foreign Army in Virginia 3/8/1989  10/1/2004 
4 - Sales & Use Sales and Use Tax, Implementation of SB 741 (Dealer's Discount), 3/27/1989  10/1/2004 
4 - Sales & Use Sales and Use Tax, Storage Tanks 5/22/1989  10/1/2004 
4 - Sales & Use Sales and Use Tax, Leases Between Affiliated Corporations 8/31/1989  10/1/2004 
4 - Sales & Use Sales and Use Tax, Audit Penalty 7/18/1990  10/1/2004 
4 - Sales & Use Sales and Use Tax, Member Fees 1/11/1991  10/1/2004 
4 - Sales & Use Sales and Use Tax, 1991 SB 524: Sales and Use Tax Exemption for REACT Organizations 5/3/1991  10/1/2004 
4 - Sales & Use Sales and Use Tax, Virginia Supreme Court Decision: Real Estate Publications 1/24/1995  10/1/2004 
4 - Sales & Use Sales and Use Tax, Memorandum to Office of Customer Services and Office of Compliance from Assistant Commissioner for Tax Policy Regarding Steuart Petroleum Co 12/23/1998  10/1/2004 
4 - Sales & Use Sales and Use Tax, Industrial Processing Exemption Retail/Photo-Processing Operations 9/8/2000  10/1/2004 
4 - Sales & Use Sales and Use Tax, Virginia Tire Tax, Recall of Firestone Tires by Ford Motor Co 7/31/2001  10/1/2004 
4 - Sales & Use Sales and Use Tax, Sales and Use Tax Legislative Changes for 2004 8/30/2004  10/7/2004 
4 - Sales & Use Sales and Use Tax, Federal Government Credit Card Purchases 7/12/2002  10/5/2004 
4 - Sales & Use Sales and Use Tax, Successor Liability, 4/30/1998  11/3/2004 
4 - Sales & Use Sales and Use Tax, Internet Tax Freedom Act (H.R. 4105) 7/10/1998  11/3/2004 
4 - Sales & Use Sales and Use Tax, Nonprescription Drug Exemption Question and Answer Summary 9/2/1998  11/17/2004 
4 - Tax v. Ches Hosp Virginia Department of Taxation v. Chesapeake Hospital Authority 12/20/2001  11/17/2004 
4 - VEPCO v. SCC 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  10/1/2004 
4 - Watercraft Watercraft Sales and Use Tax, Federal Fee on Recreational Boaters 3/4/1991  10/1/2004 
4 - Watercraft Watercraft Sales and Use Tax, Documented Boats Briefing Paper 7/1/1987  10/1/2004 
4 - Withholding Withholding, Voluntary Virginia Income Tax Withholding From Civil Service Annuities 9/21/1982  10/1/2004 
4 - Withholding Withholding, Accelerated Federal Withholding Payments 8/28/1990  10/1/2004 
4 - Withholding Due Date Extension: Seasonal Employers Filing Monthly Returns 8/22/2007  missing 
4- Individual Real Estate Transactions: Impact on Taxable Income 2/16/1995  6/7/2006 
BOARD: Department of Taxation
1 - Rulings Rulings of the Tax Commissioner 4/30/2008  11/18/2008 
2 - Bulletins Tax Bulletins 4/15/2005  11/18/2008 
3 - Publications Tax Publications 4/15/2005  5/1/2008 
4 - Aircraft Application of the Aircraft Sales and Use Tax to Aircraft Not Required to be Licensed with the Department of Aviation 2/25/2009  2/25/2009 
4 - Individual Memorandum Regarding Treatment of Extension for Certain Members of the Armed Services Mandated by House Bill 1024 (2008) * 6/23/2008  6/23/2008 
4 - Sales & Use Sales Tax, Boat Slip Rentals 8/1/1977  8/31/2009 
4 - Sales & Use Sales Tax, Definition of Clinic 12/10/1980  8/31/2009 
4 - Sales & Use Sales Tax, Dealer's Discount 9/8/1982  8/31/2009 
4 - Sales & Use Sales Tax, Interest Charged on Filing Extensions of Vending Machine Dealers 11/15/1982  8/31/2009 
4 - Sales & Use Sales Tax, Audit Limitations, House Bill 846 (1983, Chapter 104) 6/9/1983  8/31/2009 
4 - Sales & Use Sales Tax, Computation of Additional Penalty When Minimum Penalty Assessed 7/28/1983  8/31/2009 
4 - Sales & Use Sales and Use Tax, "Customized" Mailing Lists 11/25/1985  4/7/2009 
4 - Sales & Use Field Audit Procedures Guidelines 1/31/2012  4/24/2012 
4 - Sales & Use Sales Tax; Clarification Regarding PD 04-122, Public Service Corporation Exemption Repeal Guidelines * 2/14/2008  2/14/2008 
4 - Sales & Use Hurricane Preparedness Sales Tax Holiday Guidelines and Rules * 4/29/2008  8/31/2009 
4 - Sales & Use Guidelines for 2008 Sales Tax Holiday for Clothing and school Supplies 7/11/2008  8/31/2009 
4 - Sales & Use ENERGY STAR AND WATERSENSE SALES TAX HOLIDAY GUIDELINES AND RULES 8/26/2008  8/31/2009 
4 - Sales & Use Statistical Sampling Audit Manual 1/5/2009  8/31/2009 
4 - Sales & Use Incentive and Penalty Options to Encourage the Correct Allocation of the Local Retail Sales and Use Tax 8/31/2009  12/9/2010 
4 - Sales & Use Motor Fuels Disclosure, Refunds, Certified Pollution Control, and Heavy Motor Vehicles * 4/12/2011  6/7/2012 
4 - Sales & Use Emergency Guidelines for the Accelerated Sales Tax Payment * 6/7/2012  6/7/2012 
4 - Sales & Use House Bill 2313 Sales Tax Transition Guidelines * 5/1/2013  6/14/2013 
4 - Withholding ORDER TO ALLOW ANNUAL FILING FOR STATE WITHHOLDING TAXES FOR EMPLOYERS OF DOMESTIC SERVICE EMPLOYEES 12/4/2008  12/4/2008 
4-Corporate IRC 199 Deductions * 8/5/2011  12/30/2011 
5 - Forms Tax Forms Issued by the Virginia Department of Taxation 2/25/2005  10/11/2012 
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 
Corporate ORDER TO ALLOW ELECTRONICALLY FILED RETURNS TO OMIT ATTACHING A COPY OF THE FEDERAL RETURN 6/10/2014  6/10/2014 
EFT-Penalty Penalties for Electronic Funds Payments 6/25/2010  6/25/2010 
Guidelines Sales and Use Tax, Virginia Retail Sales and Use Tax Rate Increase Guidelines 8/1/2004  3/11/2011 
Guidelines Sales and Use Tax, Public Service Corporation Exemption Repeal Guidelines 8/30/2004  3/11/2011 
Guidelines Virginia Cigarette Tax Rate Increase Guidelines and Rules 7/30/2004  3/11/2011 
Guidelines Guidelines for Appealing Local Business Taxes 6/25/2004  3/11/2011 
Guidelines Electronic Funds Transfer (EFT) Guide 9/1/2003  3/11/2011 
Guidelines Virginia Cigarette Tax Rate Increase Guidelines and Rules 5/13/2005  3/11/2011 
Guidelines Guidelines for Appealing Local Mobile Property Taxes 6/10/2005  3/11/2011 
Guidelines Set-Off Program Information Guide 7/1/2005  3/11/2011 
Guidelines Personal Property Tax Relief Act Compliance Program Guidelines 11/1/2002  3/11/2011 
Guidelines Virginia's 2003 Tax Amnesty Program 9/2/2003  3/11/2011 
Guidelines Tobacco Products Tax Guidelines and Rules (1/1/2011) 12/17/2010  7/30/2014 
Guidelines Guidelines Governing Incentive Payments to Small Tobacco Products Manufacturers Pursuant to Senate Bill 1332 (2005) 1/19/2006  3/11/2011 
Guidelines Sales Tax Holiday Guidelines & Rules 7/15/2007  3/11/2011 
Guidelines Guidelines and Rules for the Virginia Communications Taxes 11/1/2006  3/11/2011 
Guidelines ADMINISTRATIVE APPEAL GUIDELINES 12/1/2006  3/11/2011 
Guidelines Land Preservation Tax Credit: Guidelines for Qualified Appraisals 1/9/2007  3/11/2011 
Guidelines Energy Star Sales Tax Holiday Guidelines 9/21/2007  3/11/2011 
Guidelines Guidelines for Pass-Through Entity Withholding 9/21/2007  3/11/2011 
Guidelines Guidelines and Rules for the Motor Vehicle Repair, Labor and Services Sales and Use Tax that has been declared invalid 11/1/2007  6/29/2011 
Guidelines Guidelines for the Local Taxation of Idle Machinery and Tools 1/1/2008  3/11/2011 
Guidelines 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  6/29/2011 
Guidelines 2008 Prodecures for Safeguarding Federal Tax Information 12/30/2008  3/11/2011 
Guidelines 2009 Hurricane Preparedness Sales Tax Holiday Guidelines and Rules 4/22/2009  3/11/2011 
Guidelines Permanent Energy Star and WaterSense Sales Tax Holiday Guidelines 9/21/2009  3/11/2011 
Guidelines Virginia's 2009 Tax Amnesty Program 9/28/2009  3/11/2011 
Guidelines Virginia's 2009 Tax Amnesty Program Guidelines Addendum 11/17/2009  3/11/2011 
Guidelines Guidelines and Rules for the Motor Vehicle Fuel Sales Tax * 6/22/2010  6/29/2011 
Guidelines Guidelines and Rules for the Prepaid Wireless E-911 Fee 1/5/2011  3/11/2011 
Guidelines Guidelines for the Accelerated Sales Tax Payment * 5/11/2011  6/29/2011 
Guidelines Cigarette Tax Guidelines and Rules Related to Enforcement 8/13/2010  6/29/2011 
Guidelines Barge and Rail Usage Tax Credit Guidelines 9/5/2014  10/31/2014 
Guidelines International Trade Facility Tax Credit Guidelines 9/5/2014  10/31/2014 
Guidelines Motion Picture Production Tax Credit Guidelines 8/6/2012  8/7/2012 
Guidelines Rental Tax Guidelines 12/11/2012  7/1/2014 
Guidelines Energy Star Guidelines - Permanent 12/11/2012  7/1/2014 
Guidelines 2013 Accelerated Sales Tax Guidelines 5/6/2013  7/1/2014 
Guidelines 2013 Hurricane Preparedness Guidelines 5/14/2013  5/14/2013 
Guidelines Insurance Premiums License Tax Guidelines 7/1/2013  7/1/2014 
Guidelines Port Volume Increase Tax Credit Guidelines 9/5/2014  10/31/2014 
Guidelines 2013 Rental Tax Updated Guidelines 7/1/2013  7/1/2013 
Guidelines Energy Star Sales Tax Holiday Guidelines, 2013 9/30/2013  7/1/2014 
Guidelines 2014 Accelerated Sales Tax Guidelines 4/28/2014  7/1/2014 
Guidelines Single Sales Factor Election for Manufacturers Guidelines 1/7/2013  7/2/2014 
Guidelines 2014 Guidelines and Rules for the Tobacco Products Tax 7/30/2014  7/30/2014 
Income Tax Statute of Limitations for Income Taxes and Refund Match Situations * 7/28/2010  8/9/2010 
Insurance Order Waiving Penalty and Interest For Quarterly Reports and Premium License Payments Required by Certain Surplus Lines Brokers 6/11/2012  6/14/2012 
Local Cigarette Tax Study on Local Cigarette Tax Enforcement Policies 11/22/2011  6/7/2012 
Rental Tax Rental Tax on Storage Trailers 12/17/2012  12/17/2012 
Tax Credits First-Year Companies Claiming the Research and Development Expenses Tax Credit 5/23/2013  5/23/2013 
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