Document # Public Document # Document Type Date Issued Description
01031997 Attorney General's Opinion 01/03/1997 Virginia Coalfield Economic Development Authority
01061978 Attorney General's Opinion 01/06/1978 Rate Reduction for Large Transactions;Effective Date
09261973 Attorney General's Opinion 09/26/1973 Local Power to Tax; Deeds and Deeds of Trust
12011997 Attorney General's Opinion 12/01/1997 Limitations on rate of license taxes; Wholesale merchants; Situs of purchases
06061974 Attorney General's Opinion 06/06/1974 Gravel Mining;Manufacturing;Taxability
08131974 Attorney General's Opinion 08/13/1974 Nonprofit Association of Educators;Charitable Organization
04041996 Attorney General's Opinion 04/04/1996 Virginia nonstock corporation is not required to obtain circuit court approval to convey property held by it as hierarchical body, as opposed to property held for benefit of local church congregation.
05-027 Attorney General's Opinion 08/19/2005 Authority for locality to impose greater threshold amount of gross receipts for purposes of BPOL tax than statutory minimum; locality may create subclassification of BPOL business classification and apply different threshold of gross receipts, provided threshold is greater than applicable statutory threshold and reasonable municipal policy exists to justify classifications.
06161975 Attorney General's Opinion 06/16/1975 Severance; Municipal License Tax; Applicability of Rate Freeze
12161966 Attorney General's Opinion 12/16/1966 County Imposition of Admissions Tax
09221997 Attorney General's Opinion 09/22/1997 Exemptions;Carriers certified as public service corporations
06221972 Attorney General's Opinion 06/22/1972 Automobile Owned by Student
09221997-1 Attorney General's Opinion 09/22/1997 Local sales and use taxes; City excise tax on state university's meals
06021970 Attorney General's Opinion 06/02/1970 Nursing Homes
07021973 Attorney General's Opinion 07/02/1973 Nursery School
05091984 Attorney General's Opinion 05/09/1984 Appraisal, Bank Franchise Tax, Subtractions
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.
03311971 Attorney General's Opinion 03/31/1971 Receipt of Tax Statement
04-051 Attorney General's Opinion 09/01/2004 Virginia Nonstock Corporation Act
09191974 Attorney General's Opinion 09/19/1974 Retail Merchants' License Tax;Sale of Checks
02271974 Attorney General's Opinion 02/27/1974 Realty Transfer Tax; Consideration for Transfer
03231973 Attorney General's Opinion 03/23/1973 Consumer Utilities Taxes
02131974 Attorney General's Opinion 02/13/1974 Benevolent or Charitable Association;Unimproved Property
08031970 Attorney General's Opinion 08/03/1970 Reassessment; Extension of Installment
10151975-2 Attorney General's Opinion 10/15/1975 Realty Transfer Tax; Transfer From "Straw Man' to Purchaser