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 |
---|---|---|---|
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. |
03-065 | Attorney General's Opinion | 09/25/2003 | Disclosure of confidential tax information to federal government or federal grand jury subpoena or administrative subpoena or summons issued pursuant to I.R.C. § 7602 |
99-057 | Attorney General's Opinion | 11/30/1999 | Occasional sales; Charitable dinners; Local sales and use |
06021970-1 | Attorney General's Opinion | 06/02/1970 | Real Estate; Delinquent Tax List |
06021997 | Attorney General's Opinion | 06/02/1997 | Every locality that issues BPOL for fiscal year period must adopt calendar license year |
08061974 | Attorney General's Opinion | 08/06/1974 | Motor Vehicle;Seizure by United States;Pro Rata Return of Tax |
08181966 | Attorney General's Opinion | 08/18/1966 | Bottled Gas; Exemption of Gas Delivered Through Pipes;Validity |
02201990 | Attorney General's Opinion | 02/20/1990 | Deed of Trust |
03061970 | Attorney General's Opinion | 03/06/1970 | Partial Exemption for Charitable Organization |
06-044 | Attorney General's Opinion | 06/08/2006 | Questioning the authority of the Governor to initiate and execute a spending plan |
08071973 | Attorney General's Opinion | 08/07/1973 | City Taxes;Reports;Severance Tax |
03061970-4 | Attorney General's Opinion | 03/06/1970 | Taxable Leasehold |
08151989 | Attorney General's Opinion | 08/15/1989 | Multi-state Horse Breeding Operation; Horse Racing Operation |
08061976 | Attorney General's Opinion | 08/06/1976 | License Tax on Professional Services;Salaried Professionals |
05231973 | Attorney General's Opinion | 05/23/1973 | Conveyance From and to Husband and Wife; Deed of Gift;Deed of Partition |
05271997 | Attorney General's Opinion | 05/27/1997 | Administration of fiduciary accounts are gross receipts subject to local license taxation. |
03091967 | Attorney General's Opinion | 03/09/1967 | Red Cross Chapters |
01121978 | Attorney General's Opinion | 01/12/1978 | Estimated Sales Tax Collection Procedure; Validity |
02-044 | Attorney General's Opinion | 05/31/2002 | Which businesses are included in "contractor" classification for BPOL |
11051976 | Attorney General's Opinion | 11/05/1976 | Statute of Limitations; Compromise of Tax |
06211973 | Attorney General's Opinion | 06/21/1973 | Limitations; Consumers Utility Tax |
09101970 | Attorney General's Opinion | 09/10/1970 | Premium Stamps Sale;Redemption Centers |
07301970 | Attorney General's Opinion | 07/30/1970 | Lodges |
05131987 | Attorney General's Opinion | 05/13/1987 | Taxation of Property in Area Annexed to Town; Land Use Ordinance |
05091990 | Attorney General's Opinion | 05/09/1990 | Bank Selling Repossessed Autos; Application of BPOL Tax |