Document # Public Document # Document Type Date Issued Description
03-053 Attorney General's Opinion 07/31/2003 Whether nonprofit entity is 'benevolent' entity for property tax exemption purposes
06181992 Attorney General's Opinion 06/18/1992 Town Authority to Tax Tobacco Products
09121974 Attorney General's Opinion 09/12/1974 Basis of Tax; Consideration;Inclusion of Interest
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.
01121971 Attorney General's Opinion 01/12/1971 Conditional Assignment of Rentals; Supplemental Deed
06191972 Attorney General's Opinion 06/19/1972 Public Service Corporations; Authority of City Revenue Commission to Change Assessment
08-040 Attorney General's Opinion 08/26/2008 County treasurer is responsible for receiving any asset forfeiture funds which must be held and used only for law-enforcement purposes
01301973 Attorney General's Opinion 01/30/1973 Condemnation Proceedings
04091974-1 Attorney General's Opinion 04/09/1974 Nursery; Farm Products Exemption from License Tax on Peddlers
03301973 Attorney General's Opinion 03/30/1973 Assessments;Agricultural, Horticultural, Forest or Open Space Land;Application Requirement;Late Filing
12131991 Attorney General's Opinion 12/13/1991 Privately Owned Subdivision Water System; Application of Local Tax
05071998 Attorney General's Opinion 05/07/1998 Real property in a retirement community exempt from state recordation taxation.
00-038 Attorney General's Opinion 07/12/2000 Correction and refund of local taxes; Authority of county
99-092 Attorney General's Opinion 03/14/2000 Interest on overpayments
08101967 Attorney General's Opinion 08/10/1967 Local Licensing; Trailer Camps and Trailer Parks and the Parking of Trailers
18-3 Tax Bulletins 05/11/2018 Retail Sales and Use Tax Rate Increase in the City of Williamsburg and the Counties of James City and York
10-015 Attorney General's Opinion 04/14/2010 Appropriation act that appropriates money and raises funds by taxes or fees would not violate single object rule of Constitution.
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.
10-038 Attorney General's Opinion 08/24/2010 Payment lies with the persons engaged in business and not with their customers.
10-062 Attorney General's Opinion 11/05/2010 Married person applying for a real property tax exemption must report both the applicant's net worth and his or her spouse's net worth.
10-111 Attorney General's Opinion 01/25/2011 Worker Misclassification Act, S.B. 34
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
11-131 Attorney General's Opinion 03/23/2012 Registered limited liability partnership may serve as a trustee under a deed of trust covered by § 55-58.1.
11-056 Attorney General's Opinion 12/21/2012 Exemption from taxation under Article X, § 6-A and § 55-3219.5 does not apply in favor of a veteran who is a proprietary lessee in a real estate cooperative,