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 Sort descending | Date Issued | Description |
---|---|---|---|
03231973 | Attorney General's Opinion | 03/23/1973 | Consumer Utilities Taxes |
09111978 | Attorney General's Opinion | 09/11/1978 | Agricultural and Forestal Districts Act;Time of Valuation;Uniformity. |
04291964 | Attorney General's Opinion | 04/29/1964 | Proration of tax |
02251974 | Attorney General's Opinion | 02/25/1974 | Prohibition on County Tax in Municipality Levying Similar Tax;Coin-Operated Machines |
07081985 | Attorney General's Opinion | 07/08/1985 | Certificates of Exemption Accepted In Good Faith |
10021975 | Attorney General's Opinion | 10/02/1975 | Delinquent Tax Liens;Period of Enforceability |
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 |
02111975-1 | Attorney General's Opinion | 02/11/1975 | Religious Organization;Timberland |
04291987 | Attorney General's Opinion | 04/29/1987 | Elderly or Handicapped Exemption; Failure to File Timely Application |
01281985 | Attorney General's Opinion | 01/28/1985 | Property taken under Eminent Domain; Proration of Real Estate Taxes |
10-006 | Attorney General's Opinion | 04/26/2010 | Local real properly taxes on clay and sand. |
10-110 | Attorney General's Opinion | 08/05/2011 | Commissioner's ability to conduct audits; collection of severance taxes. |
12-051 | Attorney General's Opinion | 03/08/2013 | Land Use Program, |
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 |
05-028 | Attorney General's Opinion | 08/01/2005 | Violation of uniformity of taxation provision of Constitution of Virginia for locality to impose progressive tax rate on residential real estate based upon assessed value. |
03231992 | Attorney General's Opinion | 03/23/1992 | Local Meals Taxes; Application by Counties, Cities, and Towns |
01311973 | Attorney General's Opinion | 01/31/1973 | Revision of Assessment |
11241972 | Attorney General's Opinion | 11/24/1972 | Agricultural Use Tax |
03281974 | Attorney General's Opinion | 03/28/1974 | Institutions of Learning;American Press Institute |
04-078 | Attorney General's Opinion | 12/23/2004 | Lots, which are not 'subdivision' per ordinance, created after July 1, 1983, by recorded plat subject to ordinance may be aggregated to meet land-use taxation minimum acreage requirements. Local taxing official must assess back taxes and rollback taxes for 3 preceding tax years; may correct property valuation error subject to rollback taxes within 3 years of such assessment. |
10191978 | Attorney General's Opinion | 10/19/1978 | Coin-Operated Vending Machines |
07-060 | Attorney General's Opinion | 09/05/2007 | The income exemption in § 58.1-3211(1)(b) is not applicable to an unrelated resident. |
07191996 | Attorney General's Opinion | 07/19/1996 | Deeds of trust or mortgages; Refinancing of existing debt with same lender |
01031997 | Attorney General's Opinion | 01/03/1997 | Virginia Coalfield Economic Development Authority |
06161975 | Attorney General's Opinion | 06/16/1975 | Severance; Municipal License Tax; Applicability of Rate Freeze |