02141992 |
|
Attorney General's Opinion |
02/14/1992 |
Application of Local Real Estate Tax to Charitable Organization |
01031997 |
|
Attorney General's Opinion |
01/03/1997 |
Virginia Coalfield Economic Development Authority |
01061978 |
|
Attorney General's Opinion |
01/06/1978 |
Rate Reduction for Large Transactions;Effective Date |
09261973 |
|
Attorney General's Opinion |
09/26/1973 |
Local Power to Tax; Deeds and Deeds of Trust |
12011997 |
|
Attorney General's Opinion |
12/01/1997 |
Limitations on rate of license taxes; Wholesale merchants; Situs of purchases |
06061974 |
|
Attorney General's Opinion |
06/06/1974 |
Gravel Mining;Manufacturing;Taxability |
08131974 |
|
Attorney General's Opinion |
08/13/1974 |
Nonprofit Association of Educators;Charitable Organization |
04041996 |
|
Attorney General's Opinion |
04/04/1996 |
Virginia nonstock corporation is not required to obtain circuit court approval to convey property held by it as hierarchical body, as opposed to property held for benefit of local church congregation. |
05-027 |
|
Attorney General's Opinion |
08/19/2005 |
Authority for locality to impose greater threshold amount of gross receipts for purposes of BPOL tax than statutory minimum; locality may create subclassification of BPOL business classification and apply different threshold of gross receipts, provided threshold is greater than applicable statutory threshold and reasonable municipal policy exists to justify classifications. |
06161975 |
|
Attorney General's Opinion |
06/16/1975 |
Severance; Municipal License Tax; Applicability of Rate Freeze |
12161966 |
|
Attorney General's Opinion |
12/16/1966 |
County Imposition of Admissions Tax |
09221997 |
|
Attorney General's Opinion |
09/22/1997 |
Exemptions;Carriers certified as public service corporations |
06221972 |
|
Attorney General's Opinion |
06/22/1972 |
Automobile Owned by Student |
09221997-1 |
|
Attorney General's Opinion |
09/22/1997 |
Local sales and use taxes; City excise tax on state university's meals |
06021970 |
|
Attorney General's Opinion |
06/02/1970 |
Nursing Homes |
07021973 |
|
Attorney General's Opinion |
07/02/1973 |
Nursery School |
05091984 |
|
Attorney General's Opinion |
05/09/1984 |
Appraisal, Bank Franchise Tax, Subtractions |
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. |
03311971 |
|
Attorney General's Opinion |
03/31/1971 |
Receipt of Tax Statement |
04-051 |
|
Attorney General's Opinion |
09/01/2004 |
Virginia Nonstock Corporation Act |
09191974 |
|
Attorney General's Opinion |
09/19/1974 |
Retail Merchants' License Tax;Sale of Checks |
02271974 |
|
Attorney General's Opinion |
02/27/1974 |
Realty Transfer Tax; Consideration for Transfer |
03231973 |
|
Attorney General's Opinion |
03/23/1973 |
Consumer Utilities Taxes |
02131974 |
|
Attorney General's Opinion |
02/13/1974 |
Benevolent or Charitable Association;Unimproved Property |
08031970 |
|
Attorney General's Opinion |
08/03/1970 |
Reassessment; Extension of Installment |