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Department of Taxation
157 guidance documents relevant to this agency
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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
5089 Rental Tax Guidelines 12/11/2012  12/11/2012 
5090 Energy Star Guidelines - Permanent 12/11/2012  12/11/2012 
5251 2013 Accelerated Sales Tax Guidelines 5/6/2013  5/6/2013 
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  5/1/2013 
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 
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  6/29/2011 
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 12/7/2012  12/10/2012 
Guidelines International Trade Facility Tax Credit Guidelines 4/17/2012  12/10/2012 
Guidelines Port Volume Increase Tax Credit Guidelines 3/5/2012  6/14/2012 
Guidelines Motion Picture Production Tax Credit Guidelines 8/6/2012  8/7/2012 
Guidelines Insurance Premiums License Tax Guidelines 12/7/2012  12/7/2012 
Guidelines 2013 Hurricane Preparedness Guidelines 5/14/2013  5/14/2013 
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 
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