This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Document Type | Date Issued | Description |
---|---|---|---|
19-2 | Tax Bulletins | 02/25/2019 | The effect of the Veterans Benefits and Transition Act of 2018 on Individual Virginia Income Tax Returns |
18-4 | Tax Bulletins | 06/20/2018 | Third Quarter Interest Rates for 2018 |
15-240 | Rulings of the Tax Commissioner | 12/22/2015 | Guidelines for Pass-Through Entity Withholding |
17-8 | Rulings of the Tax Commissioner | 02/27/2017 | Taxpayer's brokerage services involved collecting payments from the Shippers and remitting them to the motor carriers |
10-042 | Attorney General's Opinion | 12/17/2010 | Commissioner of the Revenue's duties with respect to the assessment of real estate to a city real estate assessor transfers to the assessor the Commissioner's responsibility under § 58.1-3984(8) of the Code of Virginia. |
11-019 | Attorney General's Opinion | 03/18/2011 | Commonwealth's Attorney is not required under the plain language of § 58.1-3003 to appeal an adverse decision from a circuit court. |
11-061 | Attorney General's Opinion | 07/15/2011 | Veterans Services; Property Tax Exemptions: Spousal rights of survivorship. |
11-070 | Attorney General's Opinion | 10/07/2011 | Club recognized as a non-stock, not-for-profit corporation; Exemptions |
11-144 | Attorney General's Opinion | 05/25/2012 | Credits for making contributions to sectarian entities, nonprofit organizations not controlled by the Commonwealth |
12-003 | Attorney General's Opinion | 01/17/2013 | Licensed required by the Virginia Real Estate Board |
12-087 | Attorney General's Opinion | 02/11/2013 | Service members dependents one-year residency requirement does not meet eligibility of in-state tuition |
13-043 | Attorney General's Opinion | 05/22/2013 | Which tax rate, 3% or 4%, should be imposed when a motor vehicle is purchased prior to July 1, 2013 |
13-041 | Attorney General's Opinion | 08/02/2013 | Planned Parenthood of Southeastern Virginia, Inc. is exempt from local real and personal property taxes by classification as a hospital conducted not for profit. |
12-099 | Attorney General's Opinion | 09/20/2013 | Conservation Easement Act and Open-Space Land Act |
13-105 | Attorney General's Opinion | 01/03/2014 | Federal credit unions are exempted from paying the recordation tax imposed on grantees by § 58.1-801 of the Code of Virginia. |
13-033 | Attorney General's Opinion | 04/11/2014 | Authority of a locality to collect from a taxpayer attorney's fees |
11211974 | Attorney General's Opinion | 11/21/1974 | Reassessment;Notice Requirements |
09111974 | Attorney General's Opinion | 09/11/1974 | Deed Transferring Property Under Divorce Decree. |
09111975 | Attorney General's Opinion | 09/11/1975 | Realty Transfer Tax; Land Conveyed to Commonwealth;Condemnation;Certificate of Taking |
06141973-1 | Attorney General's Opinion | 06/14/1973 | Community Nonprofit and Non-Stock Corporation |
11011974 | Attorney General's Opinion | 11/01/1974 | Contract Hauler;Place of Business |
08091966 | Attorney General's Opinion | 08/09/1966 | National Banks; Sale or Purchase of Property, Services |
06081970 | Attorney General's Opinion | 06/08/1970 | Assessment Ratio Change, Personal Property |
09-042 | Attorney General's Opinion | 08/27/2009 | A boat pier may be assessed and taxed separately from the adjoining land of a private landowner. |
09-064 | Attorney General's Opinion | 10/20/2009 | Divide proportionally a farm that is situated in a county and in a town within the county and enter the farm as two separate line items on the land books. |