Document # Public Document # Document Type Date Issued Description
12291987 Attorney General's Opinion 12/29/1987 Computation of Recordation Tax
08071970-1 Attorney General's Opinion 08/07/1970 Local Taxes
07191974 Attorney General's Opinion 07/19/1974 Tax Increase;Validity
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
12191973-1 Attorney General's Opinion 12/19/1973 Religious Retreat
00-088 Attorney General's Opinion 12/21/2001 Debtor's plan of reorganization is not subject to state and local recordation taxes
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.
07051977 Attorney General's Opinion 07/05/1977 Penalties and Interest; Applicability to Purchaser
06071977 Attorney General's Opinion 06/07/1977 Leasehold Interest in Tax-Exempt Property;Basis of Tax
01141974 Attorney General's Opinion 01/14/1974 Persons Renting Dwellings or Commercial Buildings;Engaged in Business
07-044 Attorney General's Opinion 09/05/2007 The Act does not prohibit a locality from collecting the balance of any franchise fees
09111972 Attorney General's Opinion 09/11/1972 Double Wide Mobile Homes;Motor Vehicles Sales Tax
08-086 Attorney General's Opinion 01/25/2009 The alternative situs provision of § 58.1-3511(A)(ii) mandatory
08051976 Attorney General's Opinion 08/05/1976 Sales and Use;Ice Cream Production and Sales;Manufacturer Classification
01101991 Attorney General's Opinion 01/10/1991 Forest Products Tax; Machinery and Tools; Situs of Motor Vehicle for Personal Property Tax
10191964 Attorney General's Opinion 10/19/1964 Tax Situs of Tractor Trucks Registered Out-of-State by a Foreign Corporation and Leased by Virginia Resident; Liability for Registration Requirements
01111974 Attorney General's Opinion 01/11/1974 Minister Giving Puppet Show;Fee Designated for Church Purposes
06101970 Attorney General's Opinion 06/10/1970 Condemnation proceeding;Imposition of tax
06081999 Attorney General's Opinion 06/08/1999 Broad authority to seize property for delinquent taxes does not extend to seizure of persons. Stopping automobile and detaining person at roadblock constitutes seizure of person. Within limitations imposed by Fourth Amendment, law-enforcement officers may set up roadblocks as exercise of their statutory authority to stop vehicles to inspect equipment or verify registration and licenses. No authority to detain person at roadblock to verify payment of personal property taxes or to detain person for being delinquent in payment of personal property taxes.
11251966 Attorney General's Opinion 11/25/1966 Churches and Religious Societies
02-062 Attorney General's Opinion 08/14/2002 Virginia Real Estate Cooperative Act
02201976 Attorney General's Opinion 02/20/1976 Royalties;Removal of Bottom Lands
06121984 Attorney General's Opinion 06/12/1984 Motor Vehicle Owned by Military Person
12031975 Attorney General's Opinion 12/03/1975 Nonprofit Corporation;Motor Vehicles
09201988 Attorney General's Opinion 09/20/1988 Business Not Yet Open to Public; Method of Assessment; Proration of Tax