01-035 |
Attorney General's Opinion |
10/21/2001 |
TRICARE military health insurance program |
09-044 |
Attorney General's Opinion |
08/03/2009 |
A nonprofit property holding company that is organized for religious purposes retains the same property tax exemption as its sole member, an incorporated church. |
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. |
09-080 |
Attorney General's Opinion |
12/10/2009 |
12 U.S.C. § 1768 exempts federal credit unions from the tax on consumers of electricity imposed by § 58.1-2900 |
01121971 |
Attorney General's Opinion |
01/12/1971 |
Conditional Assignment of Rentals; Supplemental Deed |
10-006 |
Attorney General's Opinion |
04/26/2010 |
Local real properly taxes on clay and sand. |
06101970 |
Attorney General's Opinion |
06/10/1970 |
Condemnation proceeding;Imposition of tax |
10-107 |
Attorney General's Opinion |
10/22/2010 |
Classification of individual being permanently and totally disabled. |
11251966 |
Attorney General's Opinion |
11/25/1966 |
Churches and Religious Societies |
10-094 |
Attorney General's Opinion |
12/22/2010 |
What information is needed to "certify" the commissioner's determination that a local tax assessment was erroneous. |
02201976 |
Attorney General's Opinion |
02/20/1976 |
Royalties;Removal of Bottom Lands |
12031975 |
Attorney General's Opinion |
12/03/1975 |
Nonprofit Corporation;Motor Vehicles |
07011970 |
Attorney General's Opinion |
07/01/1970 |
Imposition |
04141966 |
Attorney General's Opinion |
04/14/1966 |
Motor Vehicle Registration;Liability of Nonresident Servicemen for Local License Fees |
12151970 |
Attorney General's Opinion |
12/15/1970 |
Gross Receipts from Retail Sales |
04201970 |
Attorney General's Opinion |
04/20/1970 |
Local Levies |
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. |
11271984 |
Attorney General's Opinion |
11/27/1984 |
Credit Unions; Real and Personal Property Taxes, BPOL Tax |
04051974 |
Attorney General's Opinion |
04/05/1974 |
Contractor's License |
05241973-1 |
Attorney General's Opinion |
05/24/1973 |
Applicability |
03011971-1 |
Attorney General's Opinion |
03/01/1971 |
Extension and Modification Agreement;New Obligation Created |
03201974-1 |
Attorney General's Opinion |
03/20/1974 |
Refunds;Erroneously Paid Taxes |
02-088 |
Attorney General's Opinion |
11/19/2002 |
Church property, which is may be tax exempt |
10301987 |
Attorney General's Opinion |
10/30/1987 |
Out-of-State Computer Sales |
01-027 |
Attorney General's Opinion |
05/16/2001 |
Diplomatic Immunity from Taxation |