Document # Public Document # Document Type Date Issued Description
01121994 Attorney General's Opinion 01/12/1994 Catered Meals
01141974 Attorney General's Opinion 01/14/1974 Persons Renting Dwellings or Commercial Buildings;Engaged in Business
01161974 Attorney General's Opinion 01/16/1974 Deiinquency;Interest Penalty
01171973 Attorney General's Opinion 01/17/1973 Coin-Operated Vending Machines;Local License Taxes Applicable
01171977 Attorney General's Opinion 01/17/1977 Exemption or Tax Deferral on Property of Elderly Persons;Total Income;Social Security Taxes Paid by Elderly Person
01171977-1 Attorney General's Opinion 01/17/1977 Exemption or Tax Deferral on Property of Elderly Persons;Joint Ownership with Person Under Age 65
01191971 Attorney General's Opinion 01/19/1971 Augusta Agricultural-Industrial Exposition
01191971-1 Attorney General's Opinion 01/19/1971 Drugs Sold to Physician for His Professional Use Taxable.
01191973 Attorney General's Opinion 01/19/1973 Responsibility of Treasurer
01191990 Attorney General's Opinion 01/19/1990 Boat Docked In State; Imposition of Personal Property Taxes
01201995 Attorney General's Opinion 01/20/1995 Farm property;Exotic animals
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.
01231967 Attorney General's Opinion 01/23/1967 Standing Timber
01231973 Attorney General's Opinion 01/23/1973 Assessment of New Buildings;Taxation of Razed, Damaged or Destroyed Buildings
01231974 Attorney General's Opinion 01/23/1974 Modular Home;Taxability
01231975 Attorney General's Opinion 01/23/1975 Churches;Residences for Ministers
01241975 Attorney General's Opinion 01/24/1975 Location of Merchandise
01251965 Attorney General's Opinion 01/25/1965 Taxability
01271975 Attorney General's Opinion 01/27/1975 Forest Land of Less Than Twenty Acres;Special Use Assessment
01281985 Attorney General's Opinion 01/28/1985 Property taken under Eminent Domain; Proration of Real Estate Taxes
01301973 Attorney General's Opinion 01/30/1973 Condemnation Proceedings
01311973 Attorney General's Opinion 01/31/1973 Revision of Assessment
02-003 Attorney General's Opinion 01/31/2002 Local Officers – Treasurers — Review of Local Taxes – Collection by Treasurers, etc.
02-006 Attorney General's Opinion 03/07/2002 Cigarette manufacturer's sweepstakes promotion at retail establishment is prohibited.
02-015 Attorney General's Opinion 05/12/2003 Electric cooperative is required to pay local gross receipts tax in 2001 based on year 2000 gross receipts