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 |
---|---|---|---|
03021995 | Attorney General's Opinion | 03/02/1995 | Situs of student motor vehicle |
99-053 | Attorney General's Opinion | 07/21/1999 | Express statutory authority granted locality to expend portion of revenues derived from imposition of transient occupancy tax to promote and generate tourism confers by implication power to determine how tax revenues are to be spent to achieve purpose of promoting tourism in locality. Whether open-space land purchased with revenues derived from transient occupancy tax promotes tourism and whether land so purchased is preserved for historic or scenic purposes consistent with Act requires factual determination to be made by local governing body. |
01121971-1 | Attorney General's Opinion | 01/12/1971 | Deed of Trust By Industrial Development Authority |
10281998 | Attorney General's Opinion | 10/28/1998 | Charitable, cultural, patriotic, historical, and benevolent organizations |
10201993 | Attorney General's Opinion | 10/20/1993 | Real Estate Owned By Exempt Organization |
09191974-4 | Attorney General's Opinion | 09/19/1974 | Forest Land;Valuation |
04071995 | Attorney General's Opinion | 04/07/1995 | Manufactured homes; Reassessment |
02-126 | Attorney General's Opinion | 12/10/2002 | Meaning of 'religious association' for purpose of exempting property |
04041996 | Attorney General's Opinion | 04/04/1996 | Virginia nonstock corporation is not required to obtain circuit court approval to convey property held by it as hierarchical body, as opposed to property held for benefit of local church congregation. |
07021973 | Attorney General's Opinion | 07/02/1973 | Nursery School |
02131974 | Attorney General's Opinion | 02/13/1974 | Benevolent or Charitable Association;Unimproved Property |
02151977 | Attorney General's Opinion | 02/15/1977 | Deed of Exchange; Exchange of Corporation's Real Estate for Shareholder's Real Estate |
06181975 | Attorney General's Opinion | 06/18/1975 | Restaurant Meals |
06291971-2 | Attorney General's Opinion | 06/29/1971 | Secrecy of Information;Governor's Order of Release |
05311972 | Attorney General's Opinion | 05/31/1972 | Masonic Lodge;Title to Property Transferred to Separate Corporation;Exemption |
02141985 | Attorney General's Opinion | 02/14/1985 | Basis for Determining the Grantor's Tax |
00-066 | Attorney General's Opinion | 03/30/2001 | Long distance telephone call charges from the gross receipts of a mobile telephone co |
05301973 | Attorney General's Opinion | 05/30/1973 | Requirement for Prior Payment of Personal Property Tax |
05121964 | Attorney General's Opinion | 05/12/1964 | Basis of Tax |
05191966 | Attorney General's Opinion | 05/19/1966 | Adoption of 1% Local Tax Prior to Effective Date of New Statewide Sales and Use Tax Act |
06201995 | Attorney General's Opinion | 06/20/1995 | Mutual fund and real estate investment trust assets |
09141966 | Attorney General's Opinion | 09/14/1966 | Lodging Houses; License Requirement |
05211975 | Attorney General's Opinion | 05/21/1975 | Special Land Use Assessment;Forest Land |
01-124 | Attorney General's Opinion | 02/15/2002 | Special Assessment for Land Preservation |
02-006 | Attorney General's Opinion | 03/07/2002 | Cigarette manufacturer's sweepstakes promotion at retail establishment is prohibited. |