Tax Type
BPOL Tax
Description
Motor Vehicle Registration;Liability of Nonresident Servicemen for Local License Fees
Topic
Local Power to Tax
Date Issued
04-14-1966
A nonresident serviceman may not be subjected to local motor vehicle license fees, while he is stationed in Virginia, if the fees are levied primarily for the raising of revenue and such fees are not essential for the functioning of Virginia's licensing and registration laws. This protection from additional taxation is afforded nonresident servicemen under the broad purposes of the Soldiers' and Sailors' Civil Relief Act, § 514 (2) (b).
Attorney General's Opinion