1,548 results found.

• (Effective until July 1, 2017) Collection of tax (§ 58.1-625)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6 Retail Sales And Use Tax

  A The tax levied by this chapter shall be paid by the dealer, but the dealer shall separately state the amount of the tax and add such tax to the sales price or charge. Thereafter, such tax shall be a debt from the purchaser, consumer, or lessee to t . . .

• Distribution of local coal road improvement severance tax (§ 58.1-3742)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 37.1 Local Coal Severance License Taxes

  Notwithstanding any other provision of law, the incorporated towns and city situated within the bounds of Wise County shall receive from the county 20 percent of all revenues collected under the local coal road improvement severance license tax impos . . .

• Collection and disposition of tax by handler; reports (§ 3.2-1607)

  2016

  • 3.2 Agriculture, Animal Care, And Food
  • II Boards, Councils, Foundations, And Commissions
  • B Commodity Boards
  • 16 Egg Board

  A Every handler shall collect the tax imposed by this chapter from the person who purchases eggs for use or consumption in the Commonwealth and shall remit the tax to the Tax Commissioner by the 20th day of each month. B Every handler shall complete . . .

• Annual state license tax on companies furnishing water, heat, light or power (§ 58.1-2626)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 26 Taxation Of Public Service Corporations
  • 2 License Tax On Telegraph, Telephone, Water, Heat, Light, Power And Pipeline Companies

  A Every corporation doing in the Commonwealth the business of furnishing water, heat, light or power, whether by means of gas or steam, except (i) a pipeline transmission company taxed pursuant to § 58.1-2627.1, (ii) a pipeline distribution company . . .

• Payment of license tax subsequent to summons (§ 3.2-6536)

  2016

  • 3.2 Agriculture, Animal Care, And Food
  • V Domestic Animals
  • 65 Comprehensive Animal Care
  • 5 Rabies Control And Licensing Of Dogs And Cats.

  Payment of the license tax subsequent to a summons to appear before a court for failure to pay the license tax within the time required shall not operate to relieve such owner from the penalties or court costs provided under § 16.1-69.48:1 or 17.1-2 . . .

• Liability for tax on fuel transferred within terminal transfer system (§ 58.1-2223)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 3 Motor Fuel Tax; Liability

  The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is transferred within the terminal transfer system shall be jointly and severally payable by the supplier of the fuel, the person receiving the fuel, and the terminal operator of t . . .

• Failure of employer to withhold tax; payment by recipient of wages (§ 58.1-467)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 16 Income Tax Withholding

  If the employer, in violation of the provisions of this article, fails to deduct and withhold the tax under this article, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not . . .

• Sheets or forms for recording declarations of estimated tax; recording (§ 58.1-494)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 19 Estimated Tax

  The commissioner of the revenue shall, for recording declarations of estimated tax, make out assessment sheets or forms daily as and when declarations are received, and shall continue so to make out such sheets or forms daily until all declarations s . . .

• Day-care facility investment tax credit (§ 58.1-439.4)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A For taxable years beginning on and after January 1, 1997, any taxpayer shall be allowed a credit against the taxes imposed by § 58.1-320 or § 58.1-400 in an amount equal to twenty-five percent of all expenditures paid or incurred by such taxpayer . . .

• Collection of unpaid excise tax and interest thereon (§ 3.2-2410)

  2016

  • 3.2 Agriculture, Animal Care, And Food
  • II Boards, Councils, Foundations, And Commissions
  • B Commodity Boards
  • 24 Tobacco Board

  If the tax imposed by this chapter is not paid when due or any funds collected by a warehouse or handler are not remitted to the Tobacco Board as required in this chapter, the amount due shall bear interest at the rate of one percent per month from t . . .

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