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 |
05121970 |
|
Attorney General's Opinion |
05/12/1970 |
Capitation Tax;1970 Bills |
10131976 |
|
Attorney General's Opinion |
10/13/1976 |
Land Used for Agricultural, Horticultural, Forest or Open Space Purposes;Buyer's Use for Nonqualifying Purpose;Roll-Back Taxes |
03161967 |
|
Attorney General's Opinion |
03/16/1967 |
Machinery and Tools Used in a Manufacturing or Mining Business. |
04261974 |
|
Attorney General's Opinion |
04/26/1974 |
Retail Merchants' License Tax;Restaurants Selling Alcoholic Beverages |
09111978 |
|
Attorney General's Opinion |
09/11/1978 |
Agricultural and Forestal Districts Act;Time of Valuation;Uniformity. |
02151977 |
|
Attorney General's Opinion |
02/15/1977 |
Deed of Exchange; Exchange of Corporation's Real Estate for Shareholder's Real Estate |
06291971-1 |
|
Attorney General's Opinion |
06/29/1971 |
Annexed Land. |