Document # Public Document # Document Type Date Issued Description
07051977 Attorney General's Opinion 07/05/1977 Penalties and Interest; Applicability to Purchaser
06071977 Attorney General's Opinion 06/07/1977 Leasehold Interest in Tax-Exempt Property;Basis of Tax
01141974 Attorney General's Opinion 01/14/1974 Persons Renting Dwellings or Commercial Buildings;Engaged in Business
21-171 Rulings of the Tax Commissioner 05/11/2022 Court Case : Exemption - Software, Equipment (Internet Service Provider Broadcasting and Amplification), Services
Administration : Interest - Refund
07-044 Attorney General's Opinion 09/05/2007 The Act does not prohibit a locality from collecting the balance of any franchise fees
09111972 Attorney General's Opinion 09/11/1972 Double Wide Mobile Homes;Motor Vehicles Sales Tax
08-086 Attorney General's Opinion 01/25/2009 The alternative situs provision of § 58.1-3511(A)(ii) mandatory
08051976 Attorney General's Opinion 08/05/1976 Sales and Use;Ice Cream Production and Sales;Manufacturer Classification
01101991 Attorney General's Opinion 01/10/1991 Forest Products Tax; Machinery and Tools; Situs of Motor Vehicle for Personal Property Tax
10191964 Attorney General's Opinion 10/19/1964 Tax Situs of Tractor Trucks Registered Out-of-State by a Foreign Corporation and Leased by Virginia Resident; Liability for Registration Requirements
01111974 Attorney General's Opinion 01/11/1974 Minister Giving Puppet Show;Fee Designated for Church Purposes
06101970 Attorney General's Opinion 06/10/1970 Condemnation proceeding;Imposition of tax
06081999 Attorney General's Opinion 06/08/1999 Broad authority to seize property for delinquent taxes does not extend to seizure of persons. Stopping automobile and detaining person at roadblock constitutes seizure of person. Within limitations imposed by Fourth Amendment, law-enforcement officers may set up roadblocks as exercise of their statutory authority to stop vehicles to inspect equipment or verify registration and licenses. No authority to detain person at roadblock to verify payment of personal property taxes or to detain person for being delinquent in payment of personal property taxes.
11251966 Attorney General's Opinion 11/25/1966 Churches and Religious Societies
02-062 Attorney General's Opinion 08/14/2002 Virginia Real Estate Cooperative Act
02201976 Attorney General's Opinion 02/20/1976 Royalties;Removal of Bottom Lands
06121984 Attorney General's Opinion 06/12/1984 Motor Vehicle Owned by Military Person
12031975 Attorney General's Opinion 12/03/1975 Nonprofit Corporation;Motor Vehicles
09201988 Attorney General's Opinion 09/20/1988 Business Not Yet Open to Public; Method of Assessment; Proration of Tax
07011970 Attorney General's Opinion 07/01/1970 Imposition
12161998 Attorney General's Opinion 12/16/1998 Nexus, Apportioned Assessment
04141966 Attorney General's Opinion 04/14/1966 Motor Vehicle Registration;Liability of Nonresident Servicemen for Local License Fees
03-047 Attorney General's Opinion 06/26/2003 Recordation tax may not be collected on federal land credit association deeds of trust
04-057 Attorney General's Opinion 07/21/2004 Federal government has exclusive jurisdiction over Interior and Exterior Posts of Fort Story. Neither Commonwealth nor any of its political subdivisions may impose property taxes on portion of military housing project to be built on leasehold interest or on Ground Lease interest located thereon. Leasehold interests are not subject to local taxation. Military Housing Privatization Initiative precludes local taxation of project's Ground Lease interests.
12311974-1 Attorney General's Opinion 12/31/1974 Valuation;Rental Property;Amount of Rent Paid