Legal Opinion
Hampton Nissan Ltd. Partnership v. City of Hampton
Supreme Court of Virginia
Decided January 12, 1996No. Record 950732PublishedCited by 8 opinions
1Opinion of the CourtJustice Hassell
In this appeal, we consider whether a city may collect, as license taxes, payments in excess of the rate permitted by law that a motor vehicle dealer had collected improperly from motor vehicle purchasers.
The litigants have stipulated the relevant facts. The City of Hampton is a municipal corporation. Hampton Nissan Limited Partnership is a Virginia limited partnership which sells new and used motor vehicles at its dealership in Hampton. Hampton Nissan of Virginia, Inc., a Virginia corporation, is the general partner of Hampton Nissan Limited Partnership. Hampton Nissan Limited Partnership…
2Cases cited7 opinions
- City of Winchester v. American Woodmark Corp.Supreme Court of Virginia · 1995
- Commonwealth v. P. Lorillard Co.Supreme Court of Virginia · 1921
- Commonwealth Natural Resources, Inc. v. CommonwealthSupreme Court of Virginia · 1978
- Commonwealth v. General Electric Co.Supreme Court of Virginia · 1988
- Commonwealth v. CarterSupreme Court of Virginia · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Shelor Motor Co., Inc. v. MillerSupreme Court of Virginia · 2001
- Kohl'S Dep't Stores, Inc. v. Va. Dep't of TaxationSupreme Court of Virginia · 2018
- City of Virginia Beach v. International Family Entertainment, Inc.Supreme Court of Virginia · 2002
- Board of Directors of Tuckahoe Ass'n v. City of RichmondSupreme Court of Virginia · 1999
- City of Richmond v. SunTrust BankSupreme Court of Virginia · 2012
3 more not listed; retrieve them via the Exa API.