Document # Public Document # Document Type Date Issued Description
09161975 Attorney General's Opinion 09/16/1975 Cement Manufacturers
09151997 Attorney General's Opinion 09/15/1997 Constitutional authorization of property exemptions; Proposed exemption for vehicles constitutional
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.
09141966 Attorney General's Opinion 09/14/1966 Lodging Houses; License Requirement
09131985 Attorney General's Opinion 09/13/1985 Review Date for Delinquent Taxes
09131976 Attorney General's Opinion 09/13/1976 License Tax on Renting Property; Locker Space
09131972 Attorney General's Opinion 09/13/1972 Deed Executed Under Court Order.
09121974 Attorney General's Opinion 09/12/1974 Basis of Tax; Consideration;Inclusion of Interest
09121968 Attorney General's Opinion 09/12/1968 Farm Trucks; Trailers; Registration
09111997 Attorney General's Opinion 09/11/1997 Constitutional limitation on assessments; Local land use assessment
09111989 Attorney General's Opinion 09/11/1989 Nonprofit Organization; Seminar fees, Donations
09111978 Attorney General's Opinion 09/11/1978 Agricultural and Forestal Districts Act;Time of Valuation;Uniformity.
09111975 Attorney General's Opinion 09/11/1975 Realty Transfer Tax; Land Conveyed to Commonwealth;Condemnation;Certificate of Taking
09111974 Attorney General's Opinion 09/11/1974 Deed Transferring Property Under Divorce Decree.
09111972 Attorney General's Opinion 09/11/1972 Double Wide Mobile Homes;Motor Vehicles Sales Tax
09111970 Attorney General's Opinion 09/11/1970 Injunction
09101974 Attorney General's Opinion 09/10/1974 Utilities; Consumers Tax;Constitutionality
09101970 Attorney General's Opinion 09/10/1970 Premium Stamps Sale;Redemption Centers
09081997 Attorney General's Opinion 09/08/1997 Tax of alcoholic and nonalcoholic beverages not served as part of meal.
Administration of local meals tax
09081983 Attorney General's Opinion 09/08/1983 Tangible Personal Property Classified for Local Taxation;Computer Software
09061984-3 Attorney General's Opinion 09/06/1984 The deed in question is not exempt from the tax pursuant to § 58-61(B) Although exemption exists for deeds of gift
09061984-2 Attorney General's Opinion 09/06/1984 Corporate Supplemental Indenture
09061984-1 Attorney General's Opinion 09/06/1984 Charge or Credit Against Estate
09051974-1 Attorney General's Opinion 09/05/1974 County Power to License; Common Carriers;Contract Haulers
09051974 Attorney General's Opinion 09/05/1974 Manufacturing Exemption;Concrete Mixer-Trucks