04091974-1 |
Attorney General's Opinion |
04/09/1974 |
Nursery; Farm Products Exemption from License Tax on Peddlers |
04-057 |
Attorney General's Opinion |
07/21/2004 |
Federal government has exclusive jurisdiction over Interior and Exterior Posts of Fort Story. Neither Commonwealth nor any of its political subdivisions may impose property taxes on portion of military housing project to be built on leasehold interest or on Ground Lease interest located thereon. Leasehold interests are not subject to local taxation. Military Housing Privatization Initiative precludes local taxation of project's Ground Lease interests. |
08231972 |
Attorney General's Opinion |
08/23/1972 |
Liens; Life Estate |
04221964 |
Attorney General's Opinion |
04/22/1964 |
Motor Vehicle Registration; Municipal Issuance of License Plates |
03061970-2 |
Attorney General's Opinion |
03/06/1970 |
Fairfax County License Tax; Contractors |
05221973 |
Attorney General's Opinion |
05/22/1973 |
County Business License Taxes; Delinquent Returns |
07211966 |
Attorney General's Opinion |
07/21/1966 |
Motor Vehicle Registration |
06071999 |
Attorney General's Opinion |
06/07/1999 |
Watershed improvement district; Multiple water management districts |
99-093 |
Attorney General's Opinion |
05/12/2000 |
Specific types of local license taxes;Continuation of rate of local license tax |
01061978 |
Attorney General's Opinion |
01/06/1978 |
Rate Reduction for Large Transactions;Effective Date |
02-113 |
Attorney General's Opinion |
12/19/2002 |
Secrecy of information |
02181975 |
Attorney General's Opinion |
02/18/1975 |
Water Supplier |
99-063 |
Attorney General's Opinion |
11/22/1999 |
Secrecy of returns; Distress warrant |
10121970 |
Attorney General's Opinion |
10/12/1970 |
Public Service Water Corporation |
01231975 |
Attorney General's Opinion |
01/23/1975 |
Churches;Residences for Ministers |
01171973 |
Attorney General's Opinion |
01/17/1973 |
Coin-Operated Vending Machines;Local License Taxes Applicable |
03121970 |
Attorney General's Opinion |
03/12/1970 |
Automobile License Tags Withheld |
09061984-1 |
Attorney General's Opinion |
09/06/1984 |
Charge or Credit Against Estate |
07051977 |
Attorney General's Opinion |
07/05/1977 |
Penalties and Interest; Applicability to Purchaser |
11071989 |
Attorney General's Opinion |
11/07/1989 |
Religious or Charitable Exemption; Real Property Taxation |
06081970 |
Attorney General's Opinion |
06/08/1970 |
Assessment Ratio Change, Personal Property |
10-082 |
Attorney General's Opinion |
10/01/2010 |
Appropriations Act/Recently enacted federal legislation |
11-068 |
Attorney General's Opinion |
12/16/2011 |
Sale of tangible personal property and the rendering of a service, the true object of the transaction must be examined to determine whether it is subject to the retail sales and use tax as a sale of tangible personal property or is exempt from taxation as a sale of services. |
13-041 |
Attorney General's Opinion |
08/02/2013 |
Planned Parenthood of Southeastern Virginia, Inc. is exempt from local real and personal property taxes by classification as a hospital conducted not for profit. |
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. |