Document # Public Document # Document Type Date Issued Description
11-029 Attorney General's Opinion 02/24/2012 Government Contracts; Government Contract Workers; Definite place of business
12-041 Attorney General's Opinion 06/29/2012 Localities have the authority to provide funds raised through taxation to nonprofit organizations
11-053 Attorney General's Opinion 09/14/2012 Requirements a corporation must meet to serve as a trustee
13-010 Attorney General's Opinion 03/29/2013 Federal Credit Unions are exempted from paying the recordation tax
12-105 Attorney General's Opinion 07/12/2013 A locality lawfully may decline to impose a tax on merchant's capital, including short-term rental property.
13-055 Attorney General's Opinion 06/14/2013 2013 Transportation Funding Bill
13-101 Attorney General's Opinion 12/20/2013 Sheriff has discretion to collect or not collect acommission from a sheriffs sale.
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
13-081 Attorney General's Opinion 05/16/2014 A locality may not by administrative action refund erroneously assessed real estate taxes after the three-year limitation period has passed.
02191975 Attorney General's Opinion 02/19/1975 Foreign Company
10191978 Attorney General's Opinion 10/19/1978 Coin-Operated Vending Machines
08211972-2 Attorney General's Opinion 08/21/1972 Realty Transfer; Grantor's Tax
10311973 Attorney General's Opinion 10/31/1973 Nonprofit Hospital;Parking Lot
01-029 Attorney General's Opinion 08/31/2001 Local meals tax
03171995 Attorney General's Opinion 03/17/1995 Generating and cogenerating equipment used for energy conservation; Constitutional provisions
01201999 Attorney General's Opinion 01/20/1999 'Line of duty' exclusion to prohibition against commissioner of revenue divulging personal property tax information is applicable to city revenue office employees. Commissioner is not prohibited from disclosing to another city revenue office information regarding year, make, model and assessed value of delinquent taxpayers' vehicles and whether taxes on such vehicles have been prorated or exonerated, to enable employees to perform duty under city code of collecting delinquent taxes.
09191974-4 Attorney General's Opinion 09/19/1974 Forest Land;Valuation
05031967 Attorney General's Opinion 05/03/1967 State-Owned Property
07-060 Attorney General's Opinion 09/05/2007 The income exemption in § 58.1-3211(1)(b) is not applicable to an unrelated resident.
06011971 Attorney General's Opinion 06/01/1971 Taxability of Church-Affiliated Schools
02281977 Attorney General's Opinion 02/28/1977 Installment Payment of Taxes;Penalties and Interest;Waiver
10181967 Attorney General's Opinion 10/18/1967 Charitable Exemption;Residence of Ordained Minister
99-117 Attorney General's Opinion 01/04/2002 Taxability of real estate owned by charitable, religious or educational entities
10161967 Attorney General's Opinion 10/16/1967 Rental Car.
04071995 Attorney General's Opinion 04/07/1995 Manufactured homes; Reassessment