Document # Public Document # Document Type Date Issued Description
11-022 Attorney General's Opinion 04/01/2011 Senate Bill 1111 generators of electricity tax credits after July 1, 2016.
10181967 Attorney General's Opinion 10/18/1967 Charitable Exemption;Residence of Ordained Minister
02151977 Attorney General's Opinion 02/15/1977 Deed of Exchange; Exchange of Corporation's Real Estate for Shareholder's Real Estate
13-101 Attorney General's Opinion 12/20/2013 Sheriff has discretion to collect or not collect acommission from a sheriffs sale.
12011997 Attorney General's Opinion 12/01/1997 Limitations on rate of license taxes; Wholesale merchants; Situs of purchases
06291971-2 Attorney General's Opinion 06/29/1971 Secrecy of Information;Governor's Order of Release
05231975 Attorney General's Opinion 05/23/1975 Contractors' License Tax;Extension to Builders and Developers; Applicability of Rate Freeze
02141985 Attorney General's Opinion 02/14/1985 Basis for Determining the Grantor's Tax
06011970 Attorney General's Opinion 06/01/1970 Warren County Taxes Within a Town
09011970 Attorney General's Opinion 09/01/1970 Realty Transfer Tax; Deed Conveying Standing Timber
05301973 Attorney General's Opinion 05/30/1973 Requirement for Prior Payment of Personal Property Tax
99-053 Attorney General's Opinion 07/21/1999 Express statutory authority granted locality to expend portion of revenues derived from imposition of transient occupancy tax to promote and generate tourism confers by implication power to determine how tax revenues are to be spent to achieve purpose of promoting tourism in locality. Whether open-space land purchased with revenues derived from transient occupancy tax promotes tourism and whether land so purchased is preserved for historic or scenic purposes consistent with Act requires factual determination to be made by local governing body.
01251965 Attorney General's Opinion 01/25/1965 Taxability
05191966 Attorney General's Opinion 05/19/1966 Adoption of 1% Local Tax Prior to Effective Date of New Statewide Sales and Use Tax Act
10281998 Attorney General's Opinion 10/28/1998 Charitable, cultural, patriotic, historical, and benevolent organizations
03061970-4 Attorney General's Opinion 03/06/1970 Taxable Leasehold
09141966 Attorney General's Opinion 09/14/1966 Lodging Houses; License Requirement
09191974-4 Attorney General's Opinion 09/19/1974 Forest Land;Valuation
03-005 Attorney General's Opinion 02/18/2003 Telephone company formed as LLC is subject to local license taxation
01-124 Attorney General's Opinion 02/15/2002 Special Assessment for Land Preservation
02-126 Attorney General's Opinion 12/10/2002 Meaning of 'religious association' for purpose of exempting property
02211967 Attorney General's Opinion 02/21/1967 License Tax on Privilege of Renting Property
03-049 Attorney General's Opinion 08/05/2003 Local property tax exemptions granted by General Assembly
02031995 Attorney General's Opinion 02/03/1995 Public service corporations;Charter bus tour company
11-017 Attorney General's Opinion 03/02/2011 The law (if enacted) would apply only to "tax years beginning on or after January 1, 2011.