Tax Commissioner Revenue Rulings
25 important rulings by the Virginia Department of Taxation.
Topic: Constitutional Provisions; Corporate Distributions and Adjustments; Credits; Land Preservation Tax Credit. Date Issued: 08/29/08. PDF 18KB.
Topic: Land Preservation Tax Credit. Date Issued: 05/19/08. PDF 21KB.
Topic: New Cap Amount for the Land Preservation Income Tax Credit. Date Issued: 04/28/08. PDF 16KB.
Topic: Amount of Land Preservation Tax Credit Requested by the Taxpayer. Date Issued: 11/14/07. PDF 18KB.
Topic: Donation of land to the National Park Service as part of a bargain sale. Date Issued: 08/24/2007. PDF 22KB.
Topic: Only those taxpayers who actually earn or otherwise acquire the Credit may use it. Date Issued: 08/17/2007. PDF 16KB.
Topic: When is an application for a credit of over $1 million would be considered complete? Land Preservation Tax Credit. Date Issued: 05/25/2007. PDF 15KB.
Topics: Guidelines for Qualified Appraisals, Land Preservation Tax Credit. Date Issued: 03/12/2007. PDF 15KB.
Topics: Credit not eligible for transfer because the donation occurred before 01/01/02, Land Preservation Tax Credit. Date Issued: 01/09/2007. PDF 23KB.
Topics: Fee simple conveyance to Department of Conservation and Recreation for a park qualifies for the credit. assurance of protection in perpetuity can be shown by facts and circumstances. Date Issued: 04/03/2006. PDF 22KB.
Topics: Fiduciary Income Tax; Individual Income Tax, Land Preservation Tax Credit,Credits. Date Issued: 12/05/2005. PDF 19KB.
Topic: Individual Income Tax, Land Preservation Tax Credits, Credits. Date Issued: 08/10/2005
Topics: Corporation Income Tax, Land Preservation Tax Credit, Credits. Date Issued: 07/26/2005
Topics: Land Preservation Tax Credits, Credits. Date Issued: 05/19/2005. PDF 19KB.
Topics: Land Preservation Tax Credit, Credits. Date Issued: 04/26/2005
Topics: Land Preservation Tax Credit, Credits. Date Issued: 07/22/2005. PDF 21KB.
Topics: Transfers can only be made for unused portions of the Credit earned pursuant to qualified donations. Credits Date Issued: 10/07/2004. PDF 17KB.
Topics: Virginia Land Conservation Incentives Act of 1999, Credits. Date Issued - 09/15/2004. PDF 22KB.
Topics: Virginia Land Conservation Incentives Act of 1999, Credits. Date Issued 10/31/2003. PDF 20KB.
Topics: Virginia Land Conservation Incentives Act of 1999, Credits. Date Issued: 08/07/2003. PDF 19KB.
Topics: Credits, Virginia Land Preservation Tax Credits, Credits Date Issued: 03/04/2003. PDF 18 KB.
Topics: Virginia Land Preservation Tax Credits, Credits, Date Issued: 02/27/2003. PDF 19KB.
Topics: Virginia Land Conservation Incentives Act of 1999, Basis of Tax; Exemptions, Date Issued: 06/25/2002. PDF 20KB.
Topics: Historic Rehabilitation and the Land Preservation Tax Credits. Topics: Credits, Date Issued: 12/10/2002. PDF 18KB.
Topics: Land preservation tax credit, eligible donee. Date Issued: 11/12/1999. PDF 17KB.
