The Virginia Tax Commissioner issues public rulings that indicate their position on tax law. On February 2, 2016 the commissioner issued ruling 16-2. There, the IRS notified Virginia that it should have received a tax return from the taxpayer in question. Virginia asked that taxpayer for a Virginia return. After receiving no response, Virginia issued the taxpayer a bill for what it estimated to be their tax liability. The taxpayer finally responded, arguing they were not a Virginia resident and not liable for Virginia income tax. The delinquent assessment was affirmed because the taxpayer missed the deadline to respond. Again, "timing is everything" when it comes to income taxes.
The EFM Lawyer.