Document # Public Document # Document Type Date Issued Description
02271986 Attorney General's Opinion 02/27/1986 Coal Employment and Production Incentive Tax Credit
02281974 Attorney General's Opinion 02/28/1974 Loyal Order of Moose
02281977 Attorney General's Opinion 02/28/1977 Installment Payment of Taxes;Penalties and Interest;Waiver
02281977-1 Attorney General's Opinion 02/28/1977 Leasehold Interest in Federally-Owned Land
02281987 Attorney General's Opinion 02/28/1987 Taxing Special Districts Established by City or Town
02291988 Attorney General's Opinion 02/29/1988 Machinery and Tools; Horticultural Use
03-004 Attorney General's Opinion 02/06/2003 Boat docked or parked in Commonwealth less than six months
03-005 Attorney General's Opinion 02/18/2003 Telephone company formed as LLC is subject to local license taxation
03-018 Attorney General's Opinion 05/13/2003 Electric Utility Consumption Tax
03-022 Attorney General's Opinion 10/08/2003 Managing agent of apartment complex is not prohibited from releasing to commissioner of revenue tenant list and vehicle information
03-030 Attorney General's Opinion 06/26/2003 Civil remedies and Procedure
03-043 Attorney General's Opinion 08/05/2003 Enterprise Zone ACT; Partial tax exemption for rehabilitation permitted where historic structure is demolished
03-047 Attorney General's Opinion 06/26/2003 Recordation tax may not be collected on federal land credit association deeds of trust
03-049 Attorney General's Opinion 08/05/2003 Local property tax exemptions granted by General Assembly
03-053 Attorney General's Opinion 07/31/2003 Whether nonprofit entity is 'benevolent' entity for property tax exemption purposes
03-063 Attorney General's Opinion 01/06/2004 Discussion of expected votes on matters pending before General Assembly constitutes discussion or transaction of public business. Informal assemblage of 3 or more legislators at meeting prearranged or called to discuss expected votes on matters pending before General Assembly constitutes 'meeting' under Act required to be open to public. Instances in which such assemblage is not required to be open to public. Legislative caucus is not 'public body' subject to Act's notice and open meeting requirements.
03-065 Attorney General's Opinion 09/25/2003 Disclosure of confidential tax information to federal government or federal grand jury subpoena or administrative subpoena or summons issued pursuant to I.R.C. § 7602
03-092 Attorney General's Opinion 10/31/2003 Taxes and Assessments for local improvements
03-1 03-8 Tax Bulletins 02/18/2003 Fixed-Date Conformity Advancement
03-1 03-1 Rulings of the Tax Commissioner 01/15/2003 Drug Control Act; exempt sale of a medical device
03-10 03-10 Rulings of the Tax Commissioner 02/18/2003 Avian Influenza Indemnification Payments
03-10 03-92 Tax Bulletins 11/18/2003 Real Estate Appeals to Local Boards of Equalization
03-11 03-95 Tax Bulletins 12/16/2003 First Quarter Interest Rates 2004
03-11 03-11 Rulings of the Tax Commissioner 02/24/2003 Audit, business classification as a professional corporation
03-113 Attorney General's Opinion 02/04/2004 Commissioner to initiate judicial correction of tax assessment determined to be improper or obvious error.