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 |
---|---|---|---|
05211968 | Attorney General's Opinion | 05/21/1968 | Passenger Vehicle Fees;County Power to Tax All Vehicles. |
10161967-1 | Attorney General's Opinion | 10/16/1967 | Acquisition of Property by Exempt Organizations; Abatement of Taxes |
08-045 | Attorney General's Opinion | 08/05/2008 | Real property must be removed from the land use program and roll-back taxes assessed when such property is rezoned to a more intensive use |
09081983 | Attorney General's Opinion | 09/08/1983 | Tangible Personal Property Classified for Local Taxation;Computer Software |
04111995 | Attorney General's Opinion | 04/11/1995 | Milk and juice production |
01161974 | Attorney General's Opinion | 01/16/1974 | Deiinquency;Interest Penalty |
06221965 | Attorney General's Opinion | 06/22/1965 | Installment Payments |
05301972 | Attorney General's Opinion | 05/30/1972 | Deeds of Trust; Supplemental Deed |
11281984 | Attorney General's Opinion | 11/28/1984 | Exemption; Previously Assessed Tax |
06251970 | Attorney General's Opinion | 06/25/1970 | Long distance phone calls; County Utility Taxes. |
10271970 | Attorney General's Opinion | 10/27/1970 | Delinquent Taxes. |
04171974 | Attorney General's Opinion | 04/17/1974 | Garnishment Summons |
04031985 | Attorney General's Opinion | 04/03/1985 | Multi-functional Document |
99-083 | Attorney General's Opinion | 09/28/1999 | Town has authority to impose consumer utility tax on its residents. County in which town is located may not impose its consumer utility tax on residents of town if town also imposes tax and provides police or fire protection and water or sewer services, or formerly provided latter services now furnished by county per county/town agreement. |
02041971 | Attorney General's Opinion | 02/04/1971 | Installment Payment of Local Levies. |
09021970 | Attorney General's Opinion | 09/02/1970 | Widow's Dower Interest |
05291974 | Attorney General's Opinion | 05/29/1974 | Deed of Correction; Change of Grantee's Name on Second Deed |
04-095 | Attorney General's Opinion | 04/04/2005 | No authority for county to receive payment of service fee in lieu of property and other taxes unless entity is tax-exempt. County may only negotiate arrangement pursuant to Electric Authorities Act for defined 'authority.' No authority for county to arrange continuous stream of payments in lieu of local taxes from commercial entity; no arrangement for General Assembly to modify or abrogate. |
04091974-1 | Attorney General's Opinion | 04/09/1974 | Nursery; Farm Products Exemption from License Tax on Peddlers |
05141974 | Attorney General's Opinion | 05/14/1974 | Community Association |
09081997 | Attorney General's Opinion | 09/08/1997 | Tax of alcoholic and nonalcoholic beverages not served as part of meal. Administration of local meals tax |
01191973 | Attorney General's Opinion | 01/19/1973 | Responsibility of Treasurer |
01121971-2 | Attorney General's Opinion | 01/12/1971 | Highway Building Contractor |
05241973 | Attorney General's Opinion | 05/24/1973 | Exemptions;Recently Exempted Property;Taxability |
02071992 | Attorney General's Opinion | 02/07/1992 | Credits to Owners of Rental Housing Units for Elderly or Disabled; Fair Housing Laws |