Tax Type
Property Tax
Description
Rental Car.
Topic
Property Subject to Tax
Date Issued
10-16-1967
A firm leasing cars is liable for payment of personal property taxes upon a vehicle leased to a nonresident member of the armed forces while he is residing in Virginia on military orders, since the lessor is deemed the owner of the vehicle in question, and there is no violation of the Soldiers' and Sailors' Civil Relief Act.
Attorney General's Opinion