The domicile of an unemancipated minor or dependent student 18 years or older may be [1] the domicile of the parent with whom the student resides or [2] the parent who, for the previous and present year, has claimed the student as a dependent for Federal and Virginia income tax purposes."

Good post. I do have a small quibble. I would suggest looking at the Virginia Code instead of College Board Guide to State Residency Requirements.

http://leg1.state.va.us/cgi-bin/legp504.exe?000+cod+23-7.4

In the Virginia Code, it says:
----
For the purposes of this section, the domicile of an unemancipated minor or a dependent student 18 years of age or older may be either the domicile of the parent with whom he resides, the parent who claims the student as a dependent for federal or Virginia income tax purposes for the tax year prior to the date of the alleged entitlement and is currently so claiming the student, or the parent who provides the student substantial financial support.
----
One difference from the document that you posted is that it says federal or Virginia income tax purposes, not federal and Virginia income tax purposes. The "or" makes a big difference. Also the code has the third condition which is the parent who provides substantial financial support. There is an "or" before that which means you only have to meet that condition if you want and not the income tax filing condition. It would have been a much more stringent domicile requirement if all conditions would have to be met by using "and" between the conditions.

As for the other stuff that you posted, I did see that and thought of posting it myself. The two things that really stand out is the "clear and convincing evidence" and the retroactive look back where they can change the student status and charge the differential in tuition. If it is possible to split residency, the process is not for amateurs.