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 |
---|---|---|---|
19-1 | Tax Bulletins | 02/15/2019 | Virginia's Tax Conformity |
14-054 | Attorney General's Opinion | 10/03/2014 | in order to qualify for the tax exemption afforded meals sold as part of a fundraising activity, the meals must be sold by the qualifying entity |
17-5 | Rulings of the Tax Commissioner | 02/02/2017 | Taxpayers erroneously filed a joint Virginia nonresident income tax return. |
10091973-1 | Attorney General's Opinion | 10/09/1973 | Notice of Reassessment;Owner of Property |
08231976 | Attorney General's Opinion | 08/23/1976 | Church Property;Residence of Minister |
11071989 | Attorney General's Opinion | 11/07/1989 | Religious or Charitable Exemption; Real Property Taxation |
06111970 | Attorney General's Opinion | 06/11/1970 | Family Deeds of Gift |
06061966 | Attorney General's Opinion | 06/06/1966 | Classification to Owner of Both Land and Mobile Home |
05251967 | Attorney General's Opinion | 05/25/1967 | Status of Personal Property Taxation |
03011973 | Attorney General's Opinion | 03/01/1973 | Revision by Board of Equalization;Prior Years' Taxes |
09-043 | Attorney General's Opinion | 08/24/2009 | Profit subsidiary fails to meet the statutory definition of a "nonprofit charitable organization." |
09-067 | Attorney General's Opinion | 11/03/2009 | A treasurer's actions to collect taxes and related charges on behalf of the Commonwealth constitute "part of the official duties of such treasurer". |
10-015 | Attorney General's Opinion | 04/14/2010 | Appropriation act that appropriates money and raises funds by taxes or fees would not violate single object rule of Constitution. |
10-038 | Attorney General's Opinion | 08/24/2010 | Payment lies with the persons engaged in business and not with their customers. |
10-062 | Attorney General's Opinion | 11/05/2010 | Married person applying for a real property tax exemption must report both the applicant's net worth and his or her spouse's net worth. |
10-111 | Attorney General's Opinion | 01/25/2011 | Worker Misclassification Act, S.B. 34 |
11-073 | Attorney General's Opinion | 05/27/2011 | Calculation of Recordation Tax |
11-089 | Attorney General's Opinion | 09/13/2011 | Constitutionality of land preservation programs |
11-131 | Attorney General's Opinion | 03/23/2012 | Registered limited liability partnership may serve as a trustee under a deed of trust covered by § 55-58.1. |
11-056 | Attorney General's Opinion | 12/21/2012 | Exemption from taxation under Article X, § 6-A and § 55-3219.5 does not apply in favor of a veteran who is a proprietary lessee in a real estate cooperative, |
12-038 | Attorney General's Opinion | 11/01/2012 | Virginia Recordation Tax Act |
11-139 | Attorney General's Opinion | 06/14/2013 | Local tourism industry organizations |
13-044 | Attorney General's Opinion | 08/30/2013 | City Treasurer is authorized to enter into an agreement with the local Commonwealth's Attorney for the collection of delinquent court debt |
12-109 | Attorney General's Opinion | 05/17/2013 | Treasurer, should apply any payment first to the most delinquent assessed taxes, and, second, ratably or pro-rata between such taxes when they have accrued at the same time. |
13-070 | Attorney General's Opinion | 12/27/2013 | Exemption does not extend to a person who has placed title to the real property in any form of trust, |