Document # Public Document # Document Type Date Issued Description
06231989 Attorney General's Opinion 06/23/1989 Catereers; County Food and Beverage Tax
05141970-1 Attorney General's Opinion 05/14/1970 Assumption of Obligation; Tenants by Entireties
09301977 Attorney General's Opinion 09/30/1977 Property Deeds;Conveyances to Corporations under I. R. C. §351;State Recordation Tax Exemption
03121968 Attorney General's Opinion 03/12/1968 Contractor Performing Work for the Commonwealth or an Exempt Organization
09061984-1 Attorney General's Opinion 09/06/1984 Charge or Credit Against Estate
06201972 Attorney General's Opinion 06/20/1972 Municipal requirement to collect
12081970 Attorney General's Opinion 12/08/1970 Deed from Liquidating Corporation to Stockholders
10171967 Attorney General's Opinion 10/17/1967 Trailers Taxed as Personal Property
08071970-1 Attorney General's Opinion 08/07/1970 Local Taxes
07191974 Attorney General's Opinion 07/19/1974 Tax Increase;Validity
12191973-1 Attorney General's Opinion 12/19/1973 Religious Retreat
00-088 Attorney General's Opinion 12/21/2001 Debtor's plan of reorganization is not subject to state and local recordation taxes
07051977 Attorney General's Opinion 07/05/1977 Penalties and Interest; Applicability to Purchaser
06071977 Attorney General's Opinion 06/07/1977 Leasehold Interest in Tax-Exempt Property;Basis of Tax
01141974 Attorney General's Opinion 01/14/1974 Persons Renting Dwellings or Commercial Buildings;Engaged in Business
07-044 Attorney General's Opinion 09/05/2007 The Act does not prohibit a locality from collecting the balance of any franchise fees
09111972 Attorney General's Opinion 09/11/1972 Double Wide Mobile Homes;Motor Vehicles Sales Tax
08-086 Attorney General's Opinion 01/25/2009 The alternative situs provision of § 58.1-3511(A)(ii) mandatory
17-4 Rulings of the Tax Commissioner 02/02/2017 Food Tax Reduction Program
08051976 Attorney General's Opinion 08/05/1976 Sales and Use;Ice Cream Production and Sales;Manufacturer Classification
01101991 Attorney General's Opinion 01/10/1991 Forest Products Tax; Machinery and Tools; Situs of Motor Vehicle for Personal Property Tax
10191964 Attorney General's Opinion 10/19/1964 Tax Situs of Tractor Trucks Registered Out-of-State by a Foreign Corporation and Leased by Virginia Resident; Liability for Registration Requirements
01111974 Attorney General's Opinion 01/11/1974 Minister Giving Puppet Show;Fee Designated for Church Purposes
06101970 Attorney General's Opinion 06/10/1970 Condemnation proceeding;Imposition of tax
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.