Document # Public Document # Document Type Date Issued Description
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.
09101970 Attorney General's Opinion 09/10/1970 Premium Stamps Sale;Redemption Centers
10161967 Attorney General's Opinion 10/16/1967 Rental Car.
04291988-1 Attorney General's Opinion 04/29/1988 Insurance Company Field Office
14-038 Attorney General's Opinion 10/01/2014 Applicable Law and Discussion
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
08131974 Attorney General's Opinion 08/13/1974 Nonprofit Association of Educators;Charitable Organization
02-019 Attorney General's Opinion 04/02/2002 Compensation received by standing trustee in Chapter 13 bankruptcy
10-057 Attorney General's Opinion 08/09/2010 Federal disability standard/permanently and totally disabled relief/exemptions
02161979 Attorney General's Opinion 02/16/1979 Merchants' Capital;County Tax;Business License Tax Paid to Town
02261974-3 Attorney General's Opinion 02/26/1974 Delinquency;Interest Penalty
12-051 Attorney General's Opinion 03/08/2013 Land Use Program,
07-044 Attorney General's Opinion 09/05/2007 The Act does not prohibit a locality from collecting the balance of any franchise fees
04081970 Attorney General's Opinion 04/08/1970 Permanent and Construction Mortgages
02201976 Attorney General's Opinion 02/20/1976 Royalties;Removal of Bottom Lands
09291966 Attorney General's Opinion 09/29/1966 Sale of Horses.
03231973 Attorney General's Opinion 03/23/1973 Consumer Utilities Taxes
12231970 Attorney General's Opinion 12/23/1970 Due Dates
02011978 Attorney General's Opinion 02/01/1978 Repeal of Authorization for License Tax
04291964 Attorney General's Opinion 04/29/1964 Proration of tax
05021973 Attorney General's Opinion 05/02/1973 Exemptions;Service Charge;Effect of Amendments to Service Charge Provision
04251991 Attorney General's Opinion 04/25/1991 FDIC Liability; Penalties on Delinquent Taxes
07081985 Attorney General's Opinion 07/08/1985 Certificates of Exemption Accepted In Good Faith
01191971-1 Attorney General's Opinion 01/19/1971 Drugs Sold to Physician for His Professional Use Taxable.
02271986 Attorney General's Opinion 02/27/1986 Coal Employment and Production Incentive Tax Credit