Document # Public Document # Document Type Date Issued Description
00-108 Attorney General's Opinion 10/31/2001 Authority to effect change in real property ownership on land books
11071989 Attorney General's Opinion 11/07/1989 Religious or Charitable Exemption; Real Property Taxation
12311974-1 Attorney General's Opinion 12/31/1974 Valuation;Rental Property;Amount of Rent Paid
06071977 Attorney General's Opinion 06/07/1977 Leasehold Interest in Tax-Exempt Property;Basis of Tax
10-038 Attorney General's Opinion 08/24/2010 Payment lies with the persons engaged in business and not with their customers.
07251974 Attorney General's Opinion 07/25/1974 County Gross Receipts Tax; Public Service Companies;Nonprofit Corporation Performing Services for Public Service Companies
11251966 Attorney General's Opinion 11/25/1966 Churches and Religious Societies
11-139 Attorney General's Opinion 06/14/2013 Local tourism industry organizations
02051976 Attorney General's Opinion 02/05/1976 Transfer of Site and Plant from Subsidiary to Parent.
06011999 Attorney General's Opinion 06/01/1999 Public inspection of personal property book; Freedom of Information Act
02071974 Attorney General's Opinion 02/07/1974 Foreign Country;Diplomatic Residence;Treaty with United States
15-240 Rulings of the Tax Commissioner 12/22/2015 Guidelines for Pass-Through Entity Withholding
02131973 Attorney General's Opinion 02/13/1973 Deeds; Owner's Future Interest in Tenant's Improvements
08211972 Attorney General's Opinion 08/21/1972 Service Charges on Exempt Property;Churches and Religious Organizations
12301976 Attorney General's Opinion 12/30/1976 Trailer Parks or Camps; Rate Freeze;Applicability to Penalties
10191984 Attorney General's Opinion 10/19/1984 Research and Development Firm
02031995 Attorney General's Opinion 02/03/1995 Public service corporations;Charter bus tour company
08211972-1 Attorney General's Opinion 08/21/1972 National Banks
10071987 Attorney General's Opinion 10/07/1987 Pleasure Yacht used by a Manufacturing Business
00-050 Attorney General's Opinion 09/25/2000 Virginia Conservation Easement Act., Land use credits
08061974 Attorney General's Opinion 08/06/1974 Motor Vehicle;Seizure by United States;Pro Rata Return of Tax
10021967 Attorney General's Opinion 10/02/1967 Voluntary Removal of Dwelling; Adjustment of Current Assessment
03201974 Attorney General's Opinion 03/20/1974 Foundation;Support of Charitable Organizations
09101970 Attorney General's Opinion 09/10/1970 Premium Stamps Sale;Redemption Centers
10091973 Attorney General's Opinion 10/09/1973 Effective Date of New Exemption;Tax Status Date