12121972 |
|
Attorney General's Opinion |
12/12/1972 |
Personal Property of Non-domiciled Servicemen |
12231970-1 |
|
Attorney General's Opinion |
12/23/1970 |
Automobiles |
04-052 |
|
Attorney General's Opinion |
10/14/2004 |
Community Mental Health Services |
07081985 |
|
Attorney General's Opinion |
07/08/1985 |
Certificates of Exemption Accepted In Good Faith |
05311972 |
|
Attorney General's Opinion |
05/31/1972 |
Masonic Lodge;Title to Property Transferred to Separate Corporation;Exemption |
05141970 |
|
Attorney General's Opinion |
05/14/1970 |
Southern Conference of the Council of State Governments |
10271978 |
|
Attorney General's Opinion |
10/27/1978 |
Elderly or Handicapped Persons;Penalties on Failure to Pay |
01081993 |
|
Attorney General's Opinion |
01/08/1993 |
Taxation of Unlicensed Business |
06041970 |
|
Attorney General's Opinion |
06/04/1970 |
Mobile Homes |
07311986 |
|
Attorney General's Opinion |
07/31/1986 |
Foreign Importer; Multiple Localities |
05-021 |
|
Attorney General's Opinion |
06/14/2005 |
Design, establishment, and maintenance of secure data processing system containing confidential taxpayer information primarily is question of fact for local commissioner of revenue; commissioner should balance administrative discretion with statute governing secrecy of certain information obtained in performance of his duties and Government Data Collection and Dissemination Practices Act. Information contained on and access to such system is subject to secrecy. Design and construction of system without access to confidential data is not necessarily subject to secrecy provisions that prohibit commissioner from divulging certain information. |
10021975 |
|
Attorney General's Opinion |
10/02/1975 |
Delinquent Tax Liens;Period of Enforceability |
02141985 |
|
Attorney General's Opinion |
02/14/1985 |
Basis for Determining the Grantor's Tax |
04081996 |
|
Attorney General's Opinion |
04/08/1996 |
Real estate devoted to agricultural, horticultural, forest or open-space use; Change in use or zoning |
12011978 |
|
Attorney General's Opinion |
12/01/1978 |
Gross Receipts;Situs;Interstate Commerce;Apportionment |
12021997 |
|
Attorney General's Opinion |
12/02/1997 |
Real estate devoted to agricultural, horticultural, forest, or open-space use; Land Preservation |
02-003 |
|
Attorney General's Opinion |
01/31/2002 |
Local Officers – Treasurers — Review of Local Taxes – Collection by Treasurers, etc. |
02151973 |
|
Attorney General's Opinion |
02/15/1973 |
Assignment of Lease and Sale of Building; Taxes Applicable |
01191971 |
|
Attorney General's Opinion |
01/19/1971 |
Augusta Agricultural-Industrial Exposition |
02-122 |
|
Attorney General's Opinion |
05/20/2003 |
County treasurer authority to serve as agent for town treasurer or finance director to collect town taxes |
00-066 |
|
Attorney General's Opinion |
03/30/2001 |
Long distance telephone call charges from the gross receipts of a mobile telephone co |
10261972 |
|
Attorney General's Opinion |
10/26/1972 |
Mineral Lands;Assessment |
07081974 |
|
Attorney General's Opinion |
07/08/1974 |
Assessment;New Construction |
04071971-1 |
|
Attorney General's Opinion |
04/07/1971 |
Indians |
17-5 |
|
Rulings of the Tax Commissioner |
02/02/2017 |
Taxpayers erroneously filed a joint Virginia nonresident income tax return. |