Virginia Attorney General Opinions
Free plain-English summaries of attorney general opinions issued in Virginia, with full citations and the original source on every page.
No Virginia opinions match these filters
Try a different search term or clear the filters.
Can a Virginia county pick which kinds of events get hit with an admissions tax, or does it have to tax all events the same?
Yes. A Virginia county may define the class of events on which to impose an admissions tax under the catch-all in § 58.1-3817(6). The county does not have to tax every type of event in that catch-all,…
If a Virginia taxpayer's own mistake caused a local tax overassessment (wrong filing, payment to the wrong locality, failure to file leading to a statutory assessment), and the locality later refunds the overpayment, must the locality also pay interest?
Yes. An 'erroneous assessment' under Va. Code § 58.1-3916 covers any local tax assessment containing an error, whether the underlying error was the taxpayer's or the locality's. So a Virginia locality…
Can a Virginia city or county refuse to issue a business license to a non-citizen who does not produce a green card?
No. Virginia law does not require, or permit, a commissioner of the revenue to deny a business license to a non-citizen applicant who fails to produce a permanent resident card. A 2006 AG opinion that…
Can a Virginia commissioner of the revenue compel a public utility to disclose contractor information for business-license tax purposes?
Yes. The AG concluded that public utilities are not exempt from a Virginia commissioner of the revenue's authority under § 58.1-3109(6) to require information about contractors that may be subject to …
Can a Virginia county adopt an enterprise zone tax-reduction program for a zone in a town that used to be an independent city?
Yes. The AG concluded that § 58.1-3245.8(A) expressly empowered Bedford County to adopt an enterprise zone development taxation program for the zone in the Town of Bedford. The town's earlier status a…
Can a Virginia county create a countywide service district to raise tax money for its share of a regional jail's operating costs?
No. The opinion concluded that Prince Edward County could not create a county-wide service district under Va. Code §§ 15.2-2400 through 15.2-2413 just to raise revenue for its share of an existing reg…
Can a Virginia locality without a merchants-capital ordinance still tax short-term rental property like cars and party rentals as tangible personal property?
No. After a 2010 amendment to Va. Code § 58.1-3510.6(E), short-term rental property is a distinct sub-class of merchants' capital, not tangible personal property. A locality may tax it as merchants' c…
Can a Virginia Commonwealth's Attorney appeal a circuit court tax ruling to the Virginia Supreme Court?
No. Section 58.1-3003 only authorizes a Commonwealth's Attorney to appeal a county tax levy to the circuit court, not beyond. Aggrieved taxpayers can file their own Supreme Court appeal under § 8.01-6…
Who is on the hook for Virginia BPOL taxes when a business itemizes them on the customer's bill?
The business pays. Liability for Virginia BPOL (business, professional, and occupational license) taxes always sits with the licensee, not the customer. Only motor vehicle dealers have express statuto…
When a Virginia business buys used equipment from another business and a local tax assessor wants to apply the 'original cost' valuation method, do they use the secondhand price the new owner paid or the original price the first buyer paid?
It means the price paid by the first buyer from the manufacturer or dealer, not the price paid by any subsequent secondhand purchaser. The plain meaning of 'original cost' is acquisition cost from the…
Browse Virginia opinions by topic
Attorney general opinions in Virginia are written by the Virginia Attorney General's office in response to questions from state agencies, legislators, and prosecutors. They are not binding like court decisions, but courts and agencies treat them as persuasive guidance on how state law applies. Every opinion above has a plain-English question and short answer, plus a link to the full original text.