This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Document Type | Date Issued | Description |
---|---|---|---|
09061984-3 | Attorney General's Opinion | 09/06/1984 | The deed in question is not exempt from the tax pursuant to § 58-61(B) Although exemption exists for deeds of gift |
13-081 | Attorney General's Opinion | 05/16/2014 | A locality may not by administrative action refund erroneously assessed real estate taxes after the three-year limitation period has passed. |
10051966 | Attorney General's Opinion | 10/05/1966 | Liability of Auctioneer for Tax. |
04-078 | Attorney General's Opinion | 12/23/2004 | Lots, which are not 'subdivision' per ordinance, created after July 1, 1983, by recorded plat subject to ordinance may be aggregated to meet land-use taxation minimum acreage requirements. Local taxing official must assess back taxes and rollback taxes for 3 preceding tax years; may correct property valuation error subject to rollback taxes within 3 years of such assessment. |
09191974-3 | Attorney General's Opinion | 09/19/1974 | Delinquent Taxes;Purchaser |
01-026 | Attorney General's Opinion | 02/28/2001 | Treasurer may not refuse to enforce city code |
03-049 | Attorney General's Opinion | 08/05/2003 | Local property tax exemptions granted by General Assembly |
09-113 | Attorney General's Opinion | 02/02/2009 | Payment of salary and benefits for an employee of the Commissioner of the Revenue |
12171973 | Attorney General's Opinion | 12/17/1973 | National Bank;Motor Vehicles Used in Leasing Business |
10201993 | Attorney General's Opinion | 10/20/1993 | Real Estate Owned By Exempt Organization |
02191975 | Attorney General's Opinion | 02/19/1975 | Foreign Company |
10191978 | Attorney General's Opinion | 10/19/1978 | Coin-Operated Vending Machines |
08211972-2 | Attorney General's Opinion | 08/21/1972 | Realty Transfer; Grantor's Tax |
10311973 | Attorney General's Opinion | 10/31/1973 | Nonprofit Hospital;Parking Lot |
01-029 | Attorney General's Opinion | 08/31/2001 | Local meals tax |
03171995 | Attorney General's Opinion | 03/17/1995 | Generating and cogenerating equipment used for energy conservation; Constitutional provisions |
01201999 | Attorney General's Opinion | 01/20/1999 | 'Line of duty' exclusion to prohibition against commissioner of revenue divulging personal property tax information is applicable to city revenue office employees. Commissioner is not prohibited from disclosing to another city revenue office information regarding year, make, model and assessed value of delinquent taxpayers' vehicles and whether taxes on such vehicles have been prorated or exonerated, to enable employees to perform duty under city code of collecting delinquent taxes. |
09191974-4 | Attorney General's Opinion | 09/19/1974 | Forest Land;Valuation |
05031967 | Attorney General's Opinion | 05/03/1967 | State-Owned Property |
07-060 | Attorney General's Opinion | 09/05/2007 | The income exemption in § 58.1-3211(1)(b) is not applicable to an unrelated resident. |
06011971 | Attorney General's Opinion | 06/01/1971 | Taxability of Church-Affiliated Schools |
02281977 | Attorney General's Opinion | 02/28/1977 | Installment Payment of Taxes;Penalties and Interest;Waiver |
10181967 | Attorney General's Opinion | 10/18/1967 | Charitable Exemption;Residence of Ordained Minister |
99-117 | Attorney General's Opinion | 01/04/2002 | Taxability of real estate owned by charitable, religious or educational entities |
10161967 | Attorney General's Opinion | 10/16/1967 | Rental Car. |