Tax Type
Taxes of Other Agencies
Description
Local motor vehicle license fees; Application to nonresident servicemen stationed in Virginia
Topic
Local Power to Tax
Local Taxes Discussion
Persons Subject to Tax
Date Issued
05-11-1966
A recent Attorney General's opinion indicated that local motor vehicle license fees do not apply to nonresident servicemen stationed in Virginia. This ruling does not, however, apply to the following: (1) persons attached to the Public Health Service attached to the military, and (2) those cases where the vehicle is jointly owned by the serviceman and another, who is not a serviceman. The serviceman need not be stationed in the locality where he resides in order to be exempt. The possibility of granting refunds because of retroactive effect would be a question for local authorities to decide.
Attorney General's Opinion