1,548 results found.

• Taxation of pipeline companies (§ 58.1-2627.1)

  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 pipeline transmission company shall pay to the Department on its allocated and apportioned net taxable income, in lieu of a license tax, the tax levied pursuant to Chapter 3 (§ 58.1-300 et seq.) (State Income Tax) of this title. There shall . . .

• Disbursements from principal (§ 64.2-1025)

  2016

  • 64.2 Wills, Trusts, And Fiduciaries
  • III Trusts
  • 10 Uniform Principal And Income Act
  • 5 Allocation Of Disbursements During Administration Of Trust.

  A A trustee shall make the following disbursements from principal: B If a principal asset is encumbered with an obligation that requires income from that asset to be paid directly to the creditor, the trustee shall transfer from principal to income . . .

• Where declarations filed and how payments made; crediting or refunding overpayments (§ 58.1-503)

  2016

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

  Every corporation required by this article to file a declaration of estimated income tax shall file the same with and make payment to the Department. . . .

• Several liability of affiliated corporations (§ 58.1-444)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 14 Accounting, Returns, Procedures For Corporations

  Each affiliated corporation which was included in the consolidated return for any part of the consolidated return year shall be jointly and severally liable for the tax for such year computed in accordance with § 58.1-442 and regulations prescribed . . .

• Renter's certificate of registration (§ 58.1-3510.5)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 35 Tangible Personal Property, Machinery And Tools And Merchants' Capital
  • 3.1 Short-term Rental Property.

  Every person engaging in the short-term rental business, as defined in § 58.1-3510.4, in a county, city or town which has enacted an ordinance imposing a short-term rental property tax pursuant to § 58.1-3510.6 shall file annually with the commissi . . .

• (Effective October 1, 2016) Virginia Arts Foundation Fund (§ 23.1-3227)

  2016

  • 23.1 Institutions Of Higher Education; Other Educational And Cultural Institutions
  • V Other Educational And Cultural Institutions
  • 32 Museums And Other Cultural Institutions
  • 7 Virginia Commission For The Arts And Virginia Arts Foundation.

  A There is created in the state treasury a special nonreverting fund to be known as the Virginia Arts Foundation Fund, referred to in this article as “the Fund.” The Fund shall be established on the books of the Comptroller. B The Fund s . . .

• Exemption from taxes on property of surviving spouses of members of the armed forces killed in action (§ 58.1-3219.9)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 32 Real Property Tax
  • 2.4 Exemption For Surviving Spouses Of Members Of The Armed Forces Killed In Action

  A Pursuant to subdivision (b) of Section 6-A of Article X of the Constitution of Virginia, and for tax years beginning on or after January 1, 2015, the General Assembly hereby exempts from taxation the real property described in subsection B of the s . . .

• General provisions for conduct of acquisition (§ 25.1-417)

  2016

  • 25.1 Eminent Domain
  • 4 Relocation Assistance And Real Property Acquisition Policies
  • 3 Real Property Acquisition Policies

  A If a state agency acquires real property in connection with any programs or projects, such acquisition shall be conducted, to the greatest extent practicable, in accordance with the following provisions: B The provisions of this section create no . . .

• Tax exemption; conditions (§ 55-557)

  2016

  • 55 Property And Conveyances
  • 32 First-time Home Buyer Savings Plans Act

  A All interest or other income earned attributable to an account shall be excluded from the Virginia taxable income of the account holder as provided under subdivision C 36 of § 58.1-322. B There shall be an aggregate limit of $ 50,000 per account . . .

• What other deeds not taxable (§ 58.1-810)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 8 State Recordation Tax

  When the tax has been paid at the time of the recordation of the original deed, no additional recordation tax shall be required for admitting to record: . . .

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