Document # Public Document # Document Type Date Issued Description
06081999 Attorney General's Opinion 06/08/1999 Broad authority to seize property for delinquent taxes does not extend to seizure of persons. Stopping automobile and detaining person at roadblock constitutes seizure of person. Within limitations imposed by Fourth Amendment, law-enforcement officers may set up roadblocks as exercise of their statutory authority to stop vehicles to inspect equipment or verify registration and licenses. No authority to detain person at roadblock to verify payment of personal property taxes or to detain person for being delinquent in payment of personal property taxes.
99-132 99-132 Rulings of the Tax Commissioner 06/07/1999 Residency
06071999 Attorney General's Opinion 06/07/1999 Watershed improvement district; Multiple water management districts
06011999 Attorney General's Opinion 06/01/1999 Public inspection of personal property book; Freedom of Information Act
99-130 99-130 Rulings of the Tax Commissioner 05/28/1999 Residency
99-131 99-131 Rulings of the Tax Commissioner 05/28/1999 Deficiency assessments, industrial manufacturing exemption
99-126 99-126 Rulings of the Tax Commissioner 05/28/1999 Taxable income; Modifications to federal taxable income; Addback of franchise tax
99-128 99-128 Rulings of the Tax Commissioner 05/28/1999 Residency
99-129 99-129 Rulings of the Tax Commissioner 05/28/1999 Refunds of tax, statute of limitations
99-127 99-127 Rulings of the Tax Commissioner 05/28/1999 Assessment and Payment of Deficiency
99-125 99-125 Rulings of the Tax Commissioner 05/26/1999 Automobile fleet sales, retail vs. wholesale
99-124 99-124 Rulings of the Tax Commissioner 05/24/1999 Deficiency assessments, application of the tax to telephone handsets
99-123 99-123 Rulings of the Tax Commissioner 05/24/1999 Subtractions from federal adjusted gross income; Interest on Resolution Funding Corporation bonds
99-121 99-121 Rulings of the Tax Commissioner 05/21/1999 Local Power to Tax; In general; Tire warranties
99-122 99-122 Rulings of the Tax Commissioner 05/21/1999 Employee vs. independent contractor
99-118 99-118 Rulings of the Tax Commissioner 05/19/1999 Deficiency assessments, real property contractor with a Virginia public school
99-118 99-118 Rulings of the Tax Commissioner 05/19/1999 A real property contractor made untaxed purchases of furniture and shelving
99-119 99-119 Rulings of the Tax Commissioner 05/19/1999 Deficiency assessments, vehicle manufacturer
99-120 99-120 Rulings of the Tax Commissioner 05/19/1999 Determination of Exemption
99-117 99-117 Rulings of the Tax Commissioner 05/18/1999 Deficiency assessments, Taxpayer failed to maintain records to substantiate tax liability
99-116 99-116 Rulings of the Tax Commissioner 05/18/1999 Residency
99-115 99-115 Rulings of the Tax Commissioner 05/18/1999 Deficiency assessments, manufacturer of semiconductor wafers
99-114 99-114 Rulings of the Tax Commissioner 05/17/1999 Business classifications
99-113 99-113 Rulings of the Tax Commissioner 05/14/1999 Residency
99-111 99-111 Rulings of the Tax Commissioner 05/14/1999 Local ordinance