Document # Public Document # Document Type Date Issued Description
04-91 04-91 Rulings of the Tax Commissioner 08/31/2004 Coalfield Employment Enhancement Tax Credit disallowed
04-92 04-92 Rulings of the Tax Commissioner 08/31/2004 Subtracted gains on sales of various assets as nonbusiness income
04-93 04-93 Rulings of the Tax Commissioner 09/07/2004 Economic Growth and Tax Relief Reconciliation Act of 2001
04-94 04-94 Rulings of the Tax Commissioner 09/08/2004 Contested sales transactions outside the sample period
04-95 04-95 Rulings of the Tax Commissioner 09/08/2004 Empowerment Zone Employment Credit.
04-96 04-96 Rulings of the Tax Commissioner 09/08/2004 Virginia Land Conservation Incentives Act of 1999
04-97 04-97 Rulings of the Tax Commissioner 09/08/2004 Property subject to recordation taxes
04-98 04-98 Rulings of the Tax Commissioner 09/08/2004 "Money lender," or a "leasing/renting" business
04-99 04-99 Rulings of the Tax Commissioner 09/08/2004 Department's treatment of the exemption credits results in double taxation
04021987 Attorney General's Opinion 04/02/1987 Paycheck Deduction for Delinquent Taxes Owed
04021992-2 Attorney General's Opinion 04/02/1992 Instruments of Trust
04031985 Attorney General's Opinion 04/03/1985 Multi-functional Document
04051985 Attorney General's Opinion 04/05/1985 Securities and Commodities Business Activity
04051993 Attorney General's Opinion 04/05/1993 Motor Vehicles
04051996 Attorney General's Opinion 04/05/1996 Correction of errors by assessing officials; Erroneous acreage amount
04071995 Attorney General's Opinion 04/07/1995 Manufactured homes; Reassessment
04081970 Attorney General's Opinion 04/08/1970 Permanent and Construction Mortgages
04081971 Attorney General's Opinion 04/08/1971 Volunteer fire departments
04081975 Attorney General's Opinion 04/08/1975 Marine Corps League;Federal Instrumentality;Fraternal Organization
04081976 Attorney General's Opinion 04/08/1976 Certified Public Accountants;Revenue License
04081996 Attorney General's Opinion 04/08/1996 Real estate devoted to agricultural, horticultural, forest or open-space use; Change in use or zoning
04111995 Attorney General's Opinion 04/11/1995 Milk and juice production
04111995-1 Attorney General's Opinion 04/11/1995 Electropainting and electroplating
04151974 Attorney General's Opinion 04/15/1974 Annual State License, Pool Tables
04191968 Attorney General's Opinion 04/19/1968 Minimum Tax on Unimproved Property not Valid