Document # Public Document # Document Type Date Issued Description
13-069 Attorney General's Opinion 09/20/2013 Clerks of Court should assess the regional congestion relief fee on real estate conveyance instruments based upon the date of recordation.
12291987 Attorney General's Opinion 12/29/1987 Computation of Recordation Tax
13-114 Attorney General's Opinion 01/10/2014 Governor may not direct or require any agency of state government to allow same-sex couples to receive joint marital status for Virginia income tax returns
13-109 Attorney General's Opinion 01/03/2014 Virginia Constitution prohibits a Governor from unilaterally suspending the operation of regulations that have the force of law.
01271975 Attorney General's Opinion 01/27/1975 Forest Land of Less Than Twenty Acres;Special Use Assessment
04291987 Attorney General's Opinion 04/29/1987 Elderly or Handicapped Exemption; Failure to File Timely Application
04-063 Attorney General's Opinion 09/07/2004 County has no authority to levy lodging tax on amount hotel charges transients for rental of banquet facilities to accommodate events of limited duration.
02271974-1 Attorney General's Opinion 02/27/1974 American Legion Post
09221998 Attorney General's Opinion 09/22/1998 Admissions; "charitable purpose" and "gross receipts"
01281985 Attorney General's Opinion 01/28/1985 Property taken under Eminent Domain; Proration of Real Estate Taxes
11171994 Attorney General's Opinion 11/17/1994 Out-of-State Corporation
09-044 Attorney General's Opinion 08/03/2009 A nonprofit property holding company that is organized for religious purposes retains the same property tax exemption as its sole member, an incorporated church.
09-080 Attorney General's Opinion 12/10/2009 12 U.S.C. § 1768 exempts federal credit unions from the tax on consumers of electricity imposed by § 58.1-2900
10-006 Attorney General's Opinion 04/26/2010 Local real properly taxes on clay and sand.
10-082 Attorney General's Opinion 10/01/2010 Appropriations Act/Recently enacted federal legislation
21-171 Rulings of the Tax Commissioner 05/11/2022 Court Case : Exemption - Software, Equipment (Internet Service Provider Broadcasting and Amplification), Services
Administration : Interest - Refund
19-2 Tax Bulletins 02/25/2019 The effect of the Veterans Benefits and Transition Act of 2018 on Individual Virginia Income Tax Returns
18-4 Tax Bulletins 06/20/2018 Third Quarter Interest Rates for 2018
10161967 Attorney General's Opinion 10/16/1967 Rental Car.
04071995 Attorney General's Opinion 04/07/1995 Manufactured homes; Reassessment
10091991 Attorney General's Opinion 10/09/1991 Refund of Real Estate Taxes Paid from Escrow by Mortgage Lender
07191996 Attorney General's Opinion 07/19/1996 Deeds of trust or mortgages; Refinancing of existing debt with same lender
12221970 Attorney General's Opinion 12/22/1970 Basis for Supplemental Lease
06091970 Attorney General's Opinion 06/09/1970 Change of Name Petitions;Cross Claims
11201972 Attorney General's Opinion 11/20/1972 Income Tax Return