Document # Document Type Date Issued Description
05011980 Attorney General's Opinion 05/01/1980 Formula for Reduction in Certain Transportation Districts; Ceiling on Local Revenues
07091970 Attorney General's Opinion 07/09/1970 Highway Department; Basis of Assessment
07-099 Attorney General's Opinion 12/04/2007 A treasurer may take action to initiate a sale of subsurface mineral lands charged with delinquent taxes
11271970 Attorney General's Opinion 11/27/1970 Public Service Corporation Personal Property
11-073 Attorney General's Opinion 05/27/2011 Calculation of Recordation Tax
11-089 Attorney General's Opinion 09/13/2011 Constitutionality of land preservation programs
11-144 Attorney General's Opinion 05/25/2012 Credits for making contributions to sectarian entities, nonprofit organizations not controlled by the Commonwealth
12-074 Attorney General's Opinion 01/04/2013 Conservation and Recreation; Dam Safety Act
13-010 Attorney General's Opinion 03/29/2013 Federal Credit Unions are exempted from paying the recordation tax
12-105 Attorney General's Opinion 07/12/2013 A locality lawfully may decline to impose a tax on merchant's capital, including short-term rental property.
13-055 Attorney General's Opinion 06/14/2013 2013 Transportation Funding Bill
13-101 Attorney General's Opinion 12/20/2013 Sheriff has discretion to collect or not collect acommission from a sheriffs sale.
09061984-3 Attorney General's Opinion 09/06/1984 The deed in question is not exempt from the tax pursuant to § 58-61(B) Although exemption exists for deeds of gift
14-003 Attorney General's Opinion 05/23/2014 A member of a county board of supervisors does not vacate his elected office as a county supervisor solely due to an absence from his electoral district
17-6 Rulings of the Tax Commissioner 02/02/2017 Taxpayers did not make a written request as to whether they could claim the subtraction to prove erroneous advice received from the Department.
04291964 Attorney General's Opinion 04/29/1964 Proration of tax
02271974-2 Attorney General's Opinion 02/27/1974 Nonprofit Charitable Hospital
08171973 Attorney General's Opinion 08/17/1973 Dental Laboratory;``Manufacturer.';
03-043 Attorney General's Opinion 08/05/2003 Enterprise Zone ACT; Partial tax exemption for rehabilitation permitted where historic structure is demolished
04161963 Attorney General's Opinion 04/16/1963 Conveyances to Religious Organizations
12161976 Attorney General's Opinion 12/16/1976 Land Use Assessment;Validity of Application Fee
01231975 Attorney General's Opinion 01/23/1975 Churches;Residences for Ministers
01071999 Attorney General's Opinion 01/07/1999 Industrial Development Authority entering into private contract
12221987 Attorney General's Opinion 12/22/1987 Property Excluded from Land Use
00-005 Attorney General's Opinion 03/15/2000 Equipment for Internet access