Document # Public Document # Document Type Date Issued Description
00-103 00-103 Rulings of the Tax Commissioner 05/26/2000 Separate entity, Foreign source income subtraction
00-102 00-102 Rulings of the Tax Commissioner 05/25/2000 Services; Overview; Separate contracts
00-101 00-101 Rulings of the Tax Commissioner 05/25/2000 "Ship to" destination; Tax paid to another state; "First use"
00-100 00-100 Rulings of the Tax Commissioner 05/25/2000 Lease; tangible personal property /real property; Cost vs. depreciated value
00-10 00-10 Rulings of the Tax Commissioner 03/07/2000 Glazing Contractor; Tax owed on damaged or unusable glass,
00-1 00-1 Rulings of the Tax Commissioner 01/17/2000 Determination of Exempt Status
12041997 Attorney General's Opinion 12/04/1997 Government subcontractors; Purchases by jail facilities
01-017 Attorney General's Opinion 02/09/2001 Personal Property Tax Relief Act of 1998 - Amendments proposed in 2001
01171977 Attorney General's Opinion 01/17/1977 Exemption or Tax Deferral on Property of Elderly Persons;Total Income;Social Security Taxes Paid by Elderly Person
04021979 Attorney General's Opinion 04/02/1979 Miscellaneous;Counties;Lessors of Washers and Driers
03191971 Attorney General's Opinion 03/19/1971 Insurance Companies
02211967 Attorney General's Opinion 02/21/1967 License Tax on Privilege of Renting Property
00-013 Attorney General's Opinion 05/09/2000 Levying of taxes on a fiscal year basis
09-008 Attorney General's Opinion 03/19/2009 Statutorily appointed professional assessor complying with § 58.1-3300
09-066 Attorney General's Opinion 10/02/2009 Admissions tax ; Meals Tax
09-085 Attorney General's Opinion 12/10/2009 Does parcel meet criteria for land use taxation and assessment program
10-057 Attorney General's Opinion 08/09/2010 Federal disability standard/permanently and totally disabled relief/exemptions
10-107 Attorney General's Opinion 10/22/2010 Classification of individual being permanently and totally disabled.
10-094 Attorney General's Opinion 12/22/2010 What information is needed to "certify" the commissioner's determination that a local tax assessment was erroneous.
11-022 Attorney General's Opinion 04/01/2011 Senate Bill 1111 generators of electricity tax credits after July 1, 2016.
11-095 Attorney General's Opinion 09/02/2011 Virginia Tobacco Escrow Statute
11-029 Attorney General's Opinion 02/24/2012 Government Contracts; Government Contract Workers; Definite place of business
12-041 Attorney General's Opinion 06/29/2012 Localities have the authority to provide funds raised through taxation to nonprofit organizations
11-053 Attorney General's Opinion 09/14/2012 Requirements a corporation must meet to serve as a trustee
13-010 Attorney General's Opinion 03/29/2013 Federal Credit Unions are exempted from paying the recordation tax