Document # Public Document # Document Type Date Issued Description
11-144 Attorney General's Opinion 05/25/2012 Credits for making contributions to sectarian entities, nonprofit organizations not controlled by the Commonwealth
01231967 Attorney General's Opinion 01/23/1967 Standing Timber
04291988-2 Attorney General's Opinion 04/29/1988 Refund Resulting from Proration of Personal Property Tax
09121974 Attorney General's Opinion 09/12/1974 Basis of Tax; Consideration;Inclusion of Interest
03281973 Attorney General's Opinion 03/28/1973 Use of Different Basis of Tax for Resident and Nonresident Businesses;Validity
01091995 Attorney General's Opinion 01/09/1995 Situs of property; Domicile of college students
08101967 Attorney General's Opinion 08/10/1967 Local Licensing; Trailer Camps and Trailer Parks and the Parking of Trailers
12141973 Attorney General's Opinion 12/14/1973 Religious Camp
08181976-1 Attorney General's Opinion 08/18/1976 Secrecy of Information;Application for Exemption or Deferral by Elderly Persons
14-038 Attorney General's Opinion 10/01/2014 Applicable Law and Discussion
01-118 Attorney General's Opinion 04/12/2002 Flat tax Imposed on itinerant merchants and peddlers
06241975 Attorney General's Opinion 06/24/1975 Local Exemption From Realty Tax for Elderly;Mobile Homes
02261993 Attorney General's Opinion 02/26/1993 Trustee Deed Conveying Real Estate
05041970 Attorney General's Opinion 05/04/1970 Land owned and used by charitable Organization
06111973 Attorney General's Opinion 06/11/1973 Refund;Erroneous Collection of Tax;County Severance Tax Ordinance Unconstitutional
06231989 Attorney General's Opinion 06/23/1989 Catereers; County Food and Beverage Tax
02-114 Attorney General's Opinion 12/12/2002 Statutory and regulatory definitions of 'definite place of business' for purposes of administering BPOL tax
07091970 Attorney General's Opinion 07/09/1970 Highway Department; Basis of Assessment
09111972 Attorney General's Opinion 09/11/1972 Double Wide Mobile Homes;Motor Vehicles Sales Tax
03011977 Attorney General's Opinion 03/01/1977 Farm Supply Merchant;Fertilizer Blending;Manufacturing
10031975 Attorney General's Opinion 10/03/1975 Municipal Service Charge in Lieu of Taxes;Exemption;Private Use of Property
09-042 Attorney General's Opinion 08/27/2009 A boat pier may be assessed and taxed separately from the adjoining land of a private landowner.
06021997 Attorney General's Opinion 06/02/1997 Every locality that issues BPOL for fiscal year period must adopt calendar license year
01091995-1 Attorney General's Opinion 01/09/1995 Frederick County; County and district levies; Motor carrier transportation property
11-131 Attorney General's Opinion 03/23/2012 Registered limited liability partnership may serve as a trustee under a deed of trust covered by § 55-58.1.