Document # Public Document # Document Type Date Issued Description
04191996 Attorney General's Opinion 04/19/1996 Hospital's off-site facilities
04201999 Attorney General's Opinion 04/20/1999 Taxpayer may not use accord and satisfaction methods of Uniform Commercial Code to remedy disputed local tax liability. Tax Code provides administrative and judicial remedies for resolution of disputed tax assessments. No statutory authority permits taxpayer to resolve disputed tax liability by withholding payment of penalty and interest from check submitted to treasurer accompanied by statement that acceptance of partial payment of taxes constitutes full satisfaction of assessment.
04221964 Attorney General's Opinion 04/22/1964 Motor Vehicle Registration; Municipal Issuance of License Plates
04221970 Attorney General's Opinion 04/22/1970 Industrial Development Authority
04251967 Attorney General's Opinion 04/25/1967 Requirement of Uniformity for License Tax on Trailer Lot Facilities
04251991 Attorney General's Opinion 04/25/1991 FDIC Liability; Penalties on Delinquent Taxes
04251996 Attorney General's Opinion 04/25/1996 Manufacturing exemption
04291964 Attorney General's Opinion 04/29/1964 Proration of tax
04291987 Attorney General's Opinion 04/29/1987 Elderly or Handicapped Exemption; Failure to File Timely Application
04291988-1 Attorney General's Opinion 04/29/1988 Insurance Company Field Office
04291988-2 Attorney General's Opinion 04/29/1988 Refund Resulting from Proration of Personal Property Tax
04291996 Attorney General's Opinion 04/29/1996 Board of supervisors may reduce annual tax rate on personal property at any time during calendar year until July 1, 1996, effective date of amendment providing for change in tangible personal property tax rate to be made before date commissioner of revenue delivers personal property and land books to treasurer; lacks authority to make taxpayer refunds resulting from personal property tax reduction, absent specific statutory authority.
04301970 Attorney General's Opinion 04/30/1970 Utilities; County Tax
05-021 Attorney General's Opinion 06/14/2005 Design, establishment, and maintenance of secure data processing system containing confidential taxpayer information primarily is question of fact for local commissioner of revenue; commissioner should balance administrative discretion with statute governing secrecy of certain information obtained in performance of his duties and Government Data Collection and Dissemination Practices Act. Information contained on and access to such system is subject to secrecy. Design and construction of system without access to confidential data is not necessarily subject to secrecy provisions that prohibit commissioner from divulging certain information.
05-027 Attorney General's Opinion 08/19/2005 Authority for locality to impose greater threshold amount of gross receipts for purposes of BPOL tax than statutory minimum; locality may create subclassification of BPOL business classification and apply different threshold of gross receipts, provided threshold is greater than applicable statutory threshold and reasonable municipal policy exists to justify classifications.
05-028 Attorney General's Opinion 08/01/2005 Violation of uniformity of taxation provision of Constitution of Virginia for locality to impose progressive tax rate on residential real estate based upon assessed value.
05-073 Attorney General's Opinion 12/02/2005 Taxing jurisdiction of landowner's property from one locality to other locality
05-081 Attorney General's Opinion 01/09/2006 Taxes or assessments upon abutting property owners
05-1 05-27 Tax Bulletins 03/07/2005 Important Information Regarding 2004 Virginia Income Tax Returns
05-1 05-1 Rulings of the Tax Commissioner 01/18/2005 Gross receipts attributed to business in other states
05-10 05-10 Rulings of the Tax Commissioner 02/03/2005 Sale of direct mail advertising packets
05-10 05-154 Tax Bulletins 09/23/2005 Fourth Quarter Interest Rates 2005
05-100 05-100 Rulings of the Tax Commissioner 06/28/2005 Arm's length - intercompany transactions
05-101 05-101 Rulings of the Tax Commissioner 06/30/2005 2005 Legislative Summary
05-101 05-101 Legislative Summaries 06/30/2005 2005 Legislative Summary