Document # Public Document # Document Type Date Issued Description
09201988 Attorney General's Opinion 09/20/1988 Business Not Yet Open to Public; Method of Assessment; Proration of Tax
09191974-5 Attorney General's Opinion 09/19/1974 Bank Stock;Virginia National Bank Decision;Refunds
09191974-4 Attorney General's Opinion 09/19/1974 Forest Land;Valuation
09191974-3 Attorney General's Opinion 09/19/1974 Delinquent Taxes;Purchaser
09191974-2 Attorney General's Opinion 09/19/1974 Elderly Persons
09191974-1 Attorney General's Opinion 09/19/1974 Church-Owned Land;Unused or Vacant Land
09191974 Attorney General's Opinion 09/19/1974 Retail Merchants' License Tax;Sale of Checks
09171998 Attorney General's Opinion 09/17/1998 Exemption from real property taxation for the elderly or handicapped
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