Document # Document Type Date Issued Description
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.
10-110 Attorney General's Opinion 08/05/2011 Commissioner's ability to conduct audits; collection of severance taxes.
11-068 Attorney General's Opinion 12/16/2011 Sale of tangible personal property and the rendering of a service, the true object of the transaction must be examined to determine whether it is subject to the retail sales and use tax as a sale of tangible personal property or is exempt from taxation as a sale of services.
11-056 Attorney General's Opinion 12/21/2012 Exemption from taxation under Article X, § 6-A and § 55-3219.5 does not apply in favor of a veteran who is a proprietary lessee in a real estate cooperative,
12-087 Attorney General's Opinion 02/11/2013 Service members dependents one-year residency requirement does not meet eligibility of in-state tuition
13-043 Attorney General's Opinion 05/22/2013 Which tax rate, 3% or 4%, should be imposed when a motor vehicle is purchased prior to July 1, 2013
13-041 Attorney General's Opinion 08/02/2013 Planned Parenthood of Southeastern Virginia, Inc. is exempt from local real and personal property taxes by classification as a hospital conducted not for profit.
12-099 Attorney General's Opinion 09/20/2013 Conservation Easement Act and Open-Space Land Act
13-105 Attorney General's Opinion 01/03/2014 Federal credit unions are exempted from paying the recordation tax imposed on grantees by § 58.1-801 of the Code of Virginia.
13-033 Attorney General's Opinion 04/11/2014 Authority of a locality to collect from a taxpayer attorney's fees
07111972 Attorney General's Opinion 07/11/1972 Deeds of Trust and Mortgages
04171974 Attorney General's Opinion 04/17/1974 Garnishment Summons
03271964 Attorney General's Opinion 03/27/1964 Cemetery crypts
01081973 Attorney General's Opinion 01/08/1973 Assignment of Deed of Trust; Contract Recording Tax;Basis of Tax
02221974 Attorney General's Opinion 02/22/1974 Wildlife Sanctuary
03-022 Attorney General's Opinion 10/08/2003 Managing agent of apartment complex is not prohibited from releasing to commissioner of revenue tenant list and vehicle information
03231972 Attorney General's Opinion 03/23/1972 Creation of Unified Cigarette Board
06291971-2 Attorney General's Opinion 06/29/1971 Secrecy of Information;Governor's Order of Release
04051993 Attorney General's Opinion 04/05/1993 Motor Vehicles
02-019 Attorney General's Opinion 04/02/2002 Compensation received by standing trustee in Chapter 13 bankruptcy
10021997 Attorney General's Opinion 10/02/1997 In general;Penalties and interest on delinquent license fees
12121972 Attorney General's Opinion 12/12/1972 Personal Property of Non-domiciled Servicemen
04081996 Attorney General's Opinion 04/08/1996 Real estate devoted to agricultural, horticultural, forest or open-space use; Change in use or zoning
04-052 Attorney General's Opinion 10/14/2004 Community Mental Health Services
12021997 Attorney General's Opinion 12/02/1997 Real estate devoted to agricultural, horticultural, forest, or open-space use; Land Preservation