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.
01-027 Attorney General's Opinion 05/16/2001 Diplomatic Immunity from Taxation
03181975 Attorney General's Opinion 03/18/1975 Special Land Use Assessment
12131966 Attorney General's Opinion 12/13/1966 March 12, 1966 Cut-Off Date for Taxability of Contracts.
99-066 Attorney General's Opinion 05/03/2000 Local food and beverage tax
01-115 Attorney General's Opinion 03/05/2002 Treasurer may not demand payment of BPOL taxes that have not been assessed
04191968 Attorney General's Opinion 04/19/1968 Minimum Tax on Unimproved Property not Valid
02071974 Attorney General's Opinion 02/07/1974 Foreign Country;Diplomatic Residence;Treaty with United States
08101976 Attorney General's Opinion 08/10/1976 Contractors; Use of Subcontractors;Computation of Tax
04251991 Attorney General's Opinion 04/25/1991 FDIC Liability; Penalties on Delinquent Taxes
09111997 Attorney General's Opinion 09/11/1997 Constitutional limitation on assessments; Local land use assessment
04-025 Attorney General's Opinion 05/19/2004 Assets not part of probate estate are not subject to probate tax, even if assets are included in calculation of augmented estate.
02271976-1 Attorney General's Opinion 02/27/1976 Omitted Property;Penalties for Late Payment;Waiver
03081974 Attorney General's Opinion 03/08/1974 Actual Value of Property
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
04-052 Attorney General's Opinion 10/14/2004 Community Mental Health Services
08151989 Attorney General's Opinion 08/15/1989 Multi-state Horse Breeding Operation; Horse Racing Operation
06211973 Attorney General's Opinion 06/21/1973 Limitations; Consumers Utility Tax
05301973 Attorney General's Opinion 05/30/1973 Requirement for Prior Payment of Personal Property Tax
04-095 Attorney General's Opinion 04/04/2005 No authority for county to receive payment of service fee in lieu of property and other taxes unless entity is tax-exempt. County may only negotiate arrangement pursuant to Electric Authorities Act for defined 'authority.' No authority for county to arrange continuous stream of payments in lieu of local taxes from commercial entity; no arrangement for General Assembly to modify or abrogate.
02201976 Attorney General's Opinion 02/20/1976 Royalties;Removal of Bottom Lands
12151970 Attorney General's Opinion 12/15/1970 Gross Receipts from Retail Sales
03201974-1 Attorney General's Opinion 03/20/1974 Refunds;Erroneously Paid Taxes
04211975 Attorney General's Opinion 04/21/1975 Merchants' Capital;Inventory;Accounts Payable
05281975 Attorney General's Opinion 05/28/1975 Realty Transfer Tax;Deed from Husband to Himself and Wife