Document # Public Document # Document Type Date Issued Description
15-240 Rulings of the Tax Commissioner 12/22/2015 Guidelines for Pass-Through Entity Withholding
17-8 Rulings of the Tax Commissioner 02/27/2017 Taxpayer's brokerage services involved collecting payments from the Shippers and remitting them to the motor carriers
11211974 Attorney General's Opinion 11/21/1974 Reassessment;Notice Requirements
09111974 Attorney General's Opinion 09/11/1974 Deed Transferring Property Under Divorce Decree.
09111975 Attorney General's Opinion 09/11/1975 Realty Transfer Tax; Land Conveyed to Commonwealth;Condemnation;Certificate of Taking
06141973-1 Attorney General's Opinion 06/14/1973 Community Nonprofit and Non-Stock Corporation
11011974 Attorney General's Opinion 11/01/1974 Contract Hauler;Place of Business
08091966 Attorney General's Opinion 08/09/1966 National Banks; Sale or Purchase of Property, Services
06081970 Attorney General's Opinion 06/08/1970 Assessment Ratio Change, Personal Property
09-042 Attorney General's Opinion 08/27/2009 A boat pier may be assessed and taxed separately from the adjoining land of a private landowner.
09-064 Attorney General's Opinion 10/20/2009 Divide proportionally a farm that is situated in a county and in a town within the county and enter the farm as two separate line items on the land books.
10-003 Attorney General's Opinion 03/17/2010 City assesses real property on a twelve-month basis reassessed before the twelve-month period has expired.
10-071 Attorney General's Opinion 08/23/2010 Infrequent use of a "farm building or structure" to host a concert, dance or other social gathering does not constitute a change in occupancy classification.
10-042 Attorney General's Opinion 12/17/2010 Commissioner of the Revenue's duties with respect to the assessment of real estate to a city real estate assessor transfers to the assessor the Commissioner's responsibility under § 58.1-3984(8) of the Code of Virginia.
11-019 Attorney General's Opinion 03/18/2011 Commonwealth's Attorney is not required under the plain language of § 58.1-3003 to appeal an adverse decision from a circuit court.
11-061 Attorney General's Opinion 07/15/2011 Veterans Services; Property Tax Exemptions: Spousal rights of survivorship.
11-070 Attorney General's Opinion 10/07/2011 Club recognized as a non-stock, not-for-profit corporation; Exemptions
11-144 Attorney General's Opinion 05/25/2012 Credits for making contributions to sectarian entities, nonprofit organizations not controlled by the Commonwealth
12-003 Attorney General's Opinion 01/17/2013 Licensed required by the Virginia Real Estate Board
12-087 Attorney General's Opinion 02/11/2013 Service members dependents one-year residency requirement does not meet eligibility of in-state tuition
13-043 Attorney General's Opinion 05/22/2013 Which tax rate, 3% or 4%, should be imposed when a motor vehicle is purchased prior to July 1, 2013
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.
12-099 Attorney General's Opinion 09/20/2013 Conservation Easement Act and Open-Space Land Act
13-105 Attorney General's Opinion 01/03/2014 Federal credit unions are exempted from paying the recordation tax imposed on grantees by § 58.1-801 of the Code of Virginia.
13-033 Attorney General's Opinion 04/11/2014 Authority of a locality to collect from a taxpayer attorney's fees