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 |
---|---|---|---|
12161998 | Attorney General's Opinion | 12/16/1998 | Nexus, Apportioned Assessment |
04141966 | Attorney General's Opinion | 04/14/1966 | Motor Vehicle Registration;Liability of Nonresident Servicemen for Local License Fees |
03-047 | Attorney General's Opinion | 06/26/2003 | Recordation tax may not be collected on federal land credit association deeds of trust |
04-057 | Attorney General's Opinion | 07/21/2004 | Federal government has exclusive jurisdiction over Interior and Exterior Posts of Fort Story. Neither Commonwealth nor any of its political subdivisions may impose property taxes on portion of military housing project to be built on leasehold interest or on Ground Lease interest located thereon. Leasehold interests are not subject to local taxation. Military Housing Privatization Initiative precludes local taxation of project's Ground Lease interests. |
12311974-1 | Attorney General's Opinion | 12/31/1974 | Valuation;Rental Property;Amount of Rent Paid |
06041970-1 | Attorney General's Opinion | 06/04/1970 | Institute of Marine Science |
02261974-3 | Attorney General's Opinion | 02/26/1974 | Delinquency;Interest Penalty |
08021974 | Attorney General's Opinion | 08/02/1974 | Deed of Trust; Foreign Corporation |
03211985 | Attorney General's Opinion | 03/21/1985 | Confidentiality of Personal Property Tax Information |
06011999 | Attorney General's Opinion | 06/01/1999 | Public inspection of personal property book; Freedom of Information Act |
03181975 | Attorney General's Opinion | 03/18/1975 | Special Land Use Assessment |
12231970 | Attorney General's Opinion | 12/23/1970 | Due Dates |
12091988 | Attorney General's Opinion | 12/09/1988 | Farm Credit Act of 1971 |
07181973 | Attorney General's Opinion | 07/18/1973 | Taxability of Reservoir Owned by City and Located Within County;``Source of Revenue or Profit.'; |
02-033 | Attorney General's Opinion | 07/08/2002 | Specific statutes relating to the calculation of gross receipts of shareholders in LLC |
06301970 | Attorney General's Opinion | 06/30/1970 | Transfer of Real Estate; Previously Existing Trust |
10191973 | Attorney General's Opinion | 10/19/1973 | Realty Transfer Tax; Transfer From Executor to Heir |
05271964 | Attorney General's Opinion | 05/27/1964 | Notice of Lien |
12131966 | Attorney General's Opinion | 12/13/1966 | March 12, 1966 Cut-Off Date for Taxability of Contracts. |
12031984 | Attorney General's Opinion | 12/03/1984 | Radio Station Equipment |
07251974 | Attorney General's Opinion | 07/25/1974 | County Gross Receipts Tax; Public Service Companies;Nonprofit Corporation Performing Services for Public Service Companies |
04221964 | Attorney General's Opinion | 04/22/1964 | Motor Vehicle Registration; Municipal Issuance of License Plates |
04081970 | Attorney General's Opinion | 04/08/1970 | Permanent and Construction Mortgages |
04-053 | Attorney General's Opinion | 07/22/2004 | Fairfax and Arlington Counties may raise respective local cigarette taxes to amount not to exceed greater of 5¢ per pack of cigarettes or amount of state tax levied on cigarettes |
05291973 | Attorney General's Opinion | 05/29/1973 | Merchants' Capital Tax;Automobile and Mobile Home Dealers |