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 # Sort ascending | Document Type | Date Issued | Description |
---|---|---|---|
09201988 | Attorney General's Opinion | 09/20/1988 | Business Not Yet Open to Public; Method of Assessment; Proration of Tax |
09191974-5 | Attorney General's Opinion | 09/19/1974 | Bank Stock;Virginia National Bank Decision;Refunds |
09191974-4 | Attorney General's Opinion | 09/19/1974 | Forest Land;Valuation |
09191974-3 | Attorney General's Opinion | 09/19/1974 | Delinquent Taxes;Purchaser |
09191974-2 | Attorney General's Opinion | 09/19/1974 | Elderly Persons |
09191974-1 | Attorney General's Opinion | 09/19/1974 | Church-Owned Land;Unused or Vacant Land |
09191974 | Attorney General's Opinion | 09/19/1974 | Retail Merchants' License Tax;Sale of Checks |
09171998 | Attorney General's Opinion | 09/17/1998 | Exemption from real property taxation for the elderly or handicapped |
09161975 | Attorney General's Opinion | 09/16/1975 | Cement Manufacturers |
09151997 | Attorney General's Opinion | 09/15/1997 | Constitutional authorization of property exemptions; Proposed exemption for vehicles constitutional |
09141998 | Attorney General's Opinion | 09/14/1998 | For business license tax purposes, funds travel agency disburses on behalf of clients for travel and accommodation are not included in agency's gross receipts. Funds travel agency receives from travel package it purchases and resells to clients at increased price would be included in agency's gross receipts. Determination whether funds travel agency receives from its clients constitute gross receipts lies with commissioner of revenue and depends on nature of transaction among agency, its clients and recipients of funds. |
09141966 | Attorney General's Opinion | 09/14/1966 | Lodging Houses; License Requirement |
09131985 | Attorney General's Opinion | 09/13/1985 | Review Date for Delinquent Taxes |
09131976 | Attorney General's Opinion | 09/13/1976 | License Tax on Renting Property; Locker Space |
09131972 | Attorney General's Opinion | 09/13/1972 | Deed Executed Under Court Order. |
09121974 | Attorney General's Opinion | 09/12/1974 | Basis of Tax; Consideration;Inclusion of Interest |
09121968 | Attorney General's Opinion | 09/12/1968 | Farm Trucks; Trailers; Registration |
09111997 | Attorney General's Opinion | 09/11/1997 | Constitutional limitation on assessments; Local land use assessment |
09111989 | Attorney General's Opinion | 09/11/1989 | Nonprofit Organization; Seminar fees, Donations |
09111978 | Attorney General's Opinion | 09/11/1978 | Agricultural and Forestal Districts Act;Time of Valuation;Uniformity. |
09111975 | Attorney General's Opinion | 09/11/1975 | Realty Transfer Tax; Land Conveyed to Commonwealth;Condemnation;Certificate of Taking |
09111974 | Attorney General's Opinion | 09/11/1974 | Deed Transferring Property Under Divorce Decree. |
09111972 | Attorney General's Opinion | 09/11/1972 | Double Wide Mobile Homes;Motor Vehicles Sales Tax |
09111970 | Attorney General's Opinion | 09/11/1970 | Injunction |
09101974 | Attorney General's Opinion | 09/10/1974 | Utilities; Consumers Tax;Constitutionality |