Document # Public Document # Document Type Date Issued Description
09-080 Attorney General's Opinion 12/10/2009 12 U.S.C. § 1768 exempts federal credit unions from the tax on consumers of electricity imposed by § 58.1-2900
10-006 Attorney General's Opinion 04/26/2010 Local real properly taxes on clay and sand.
10-082 Attorney General's Opinion 10/01/2010 Appropriations Act/Recently enacted federal legislation
10-053 Attorney General's Opinion 12/27/2010 Board of Supervisors enacted a meals tax ordinance with a rate of 1% after voters of that county gave their approval to a meals tax of 4%.
11-017 Attorney General's Opinion 03/02/2011 The law (if enacted) would apply only to "tax years beginning on or after January 1, 2011.
10-110 Attorney General's Opinion 08/05/2011 Commissioner's ability to conduct audits; collection of severance taxes.
14-017 Attorney General's Opinion 07/16/2014 A county and a town concurrently may assess tangible personal property taxes on business property located within the boundaries of both governmental entities.
11-068 Attorney General's Opinion 12/16/2011 Sale of tangible personal property and the rendering of a service, the true object of the transaction must be examined to determine whether it is subject to the retail sales and use tax as a sale of tangible personal property or is exempt from taxation as a sale of services.
12-031 Attorney General's Opinion 06/29/2012 Department may not certify a Florida-based firm as a "small business" in Virginia
12-074 Attorney General's Opinion 01/04/2013 Conservation and Recreation; Dam Safety Act
12-051 Attorney General's Opinion 03/08/2013 Land Use Program,
11-110 Attorney General's Opinion 07/19/2013 § 58.1-3703(C)(1) does not apply to the subsidiary of a Class I railroad that operates a transloading facility unless it was certified by the ICC...
13-069 Attorney General's Opinion 09/20/2013 Clerks of Court should assess the regional congestion relief fee on real estate conveyance instruments based upon the date of recordation.
12291987 Attorney General's Opinion 12/29/1987 Computation of Recordation Tax
13-114 Attorney General's Opinion 01/10/2014 Governor may not direct or require any agency of state government to allow same-sex couples to receive joint marital status for Virginia income tax returns
13-109 Attorney General's Opinion 01/03/2014 Virginia Constitution prohibits a Governor from unilaterally suspending the operation of regulations that have the force of law.
08151973 Attorney General's Opinion 08/15/1973 Local License Tax on Contractors;Construction for Own Account
02011978 Attorney General's Opinion 02/01/1978 Repeal of Authorization for License Tax
06071999 Attorney General's Opinion 06/07/1999 Watershed improvement district; Multiple water management districts
09161975 Attorney General's Opinion 09/16/1975 Cement Manufacturers
06-029 Attorney General's Opinion 05/31/2006 Ouestions whether electronic entries satisfies the requirement in § 58.1-3981(E)
06051974 Attorney General's Opinion 06/05/1974 Deed of Trust; New Debt; Exemption
02281987 Attorney General's Opinion 02/28/1987 Taxing Special Districts Established by City or Town
99-110 Attorney General's Opinion 01/17/2000 Food and Beverage Tax
09271973 Attorney General's Opinion 09/27/1973 Notice of Reassessment;Hearing Before Assessors