Document # Public Document # Document Type Date Issued Description
09221997 Attorney General's Opinion 09/22/1997 Exemptions;Carriers certified as public service corporations
06221972 Attorney General's Opinion 06/22/1972 Automobile Owned by Student
09221997-1 Attorney General's Opinion 09/22/1997 Local sales and use taxes; City excise tax on state university's meals
06021970 Attorney General's Opinion 06/02/1970 Nursing Homes
07021973 Attorney General's Opinion 07/02/1973 Nursery School
05091984 Attorney General's Opinion 05/09/1984 Appraisal, Bank Franchise Tax, Subtractions
09141998 Attorney General's Opinion 09/14/1998 For business license tax purposes, funds travel agency disburses on behalf of clients for travel and accommodation are not included in agency's gross receipts. Funds travel agency receives from travel package it purchases and resells to clients at increased price would be included in agency's gross receipts. Determination whether funds travel agency receives from its clients constitute gross receipts lies with commissioner of revenue and depends on nature of transaction among agency, its clients and recipients of funds.
03311971 Attorney General's Opinion 03/31/1971 Receipt of Tax Statement
04-051 Attorney General's Opinion 09/01/2004 Virginia Nonstock Corporation Act
09191974 Attorney General's Opinion 09/19/1974 Retail Merchants' License Tax;Sale of Checks
02271974 Attorney General's Opinion 02/27/1974 Realty Transfer Tax; Consideration for Transfer
03231973 Attorney General's Opinion 03/23/1973 Consumer Utilities Taxes
02131974 Attorney General's Opinion 02/13/1974 Benevolent or Charitable Association;Unimproved Property
08031970 Attorney General's Opinion 08/03/1970 Reassessment; Extension of Installment
10151975-2 Attorney General's Opinion 10/15/1975 Realty Transfer Tax; Transfer From "Straw Man' to Purchaser
05121970 Attorney General's Opinion 05/12/1970 Capitation Tax;1970 Bills
10131976 Attorney General's Opinion 10/13/1976 Land Used for Agricultural, Horticultural, Forest or Open Space Purposes;Buyer's Use for Nonqualifying Purpose;Roll-Back Taxes
03161967 Attorney General's Opinion 03/16/1967 Machinery and Tools Used in a Manufacturing or Mining Business.
04261974 Attorney General's Opinion 04/26/1974 Retail Merchants' License Tax;Restaurants Selling Alcoholic Beverages
09111978 Attorney General's Opinion 09/11/1978 Agricultural and Forestal Districts Act;Time of Valuation;Uniformity.
02151977 Attorney General's Opinion 02/15/1977 Deed of Exchange; Exchange of Corporation's Real Estate for Shareholder's Real Estate
06291971-1 Attorney General's Opinion 06/29/1971 Annexed Land.
04291988-1 Attorney General's Opinion 04/29/1988 Insurance Company Field Office
02201970-1 Attorney General's Opinion 02/20/1970 Taxes Levied on Banks, Taxes on Utilities
03081974 Attorney General's Opinion 03/08/1974 Actual Value of Property