Document # Document Type Date Issued Description
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