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Requirement of withholding (§ 58.1-461)
2016Every employer making payment of wages shall deduct and withhold with respect to the wages of each employee for each payroll period an amount determined as follows: Such amount which, if an equal amount was collected for each similar payroll period w . . .
(Contingent expiration) Definitions (§ 58.1-520)
2016As used in this article:”Claimant agency” means any administrative unit of state, county, city or town government, including department, institution, commission, authority, or the office of Executive Secretary of the Supreme Court, any ci . . .
Definitions (§ 13.1-696)
2016In this article:”Corporation” includes any domestic corporation and any domestic or foreign predecessor entity of a domestic corporation in a merger or other transaction in which the predecessor’s existence ceased upon consummation . . .
Compliance with subpoena, etc., requiring production of confidential returns (§ 58.1-109)
2016The Tax Commissioner and each employee of the Department, when served with any summons, subpoena, subpoena duces tecum or order, directing him to produce any confidential tax returns kept by or in the possession of the Department, may comply therewit . . .
Tax on admissions to charitable events (§ 15.2-1104.1)
2016A municipal corporation that generally levies an admissions tax may, by ordinance, elect not to levy an admissions tax on admission to an event, provided that the purpose of the event is solely to raise money for charitable purposes and that the net . . .
Resale of interment right by certain churches and religious organizations (§ 54.1-2312.2)
2016A In addition to the provisions of § 54.1-2312.1, a church or religious organization may proceed with a resale transaction of an interment right if (i) the church or religious organization is exempt from income tax under Title 58.1 or from taxation . . .
(Contingent expiration date) Definitions (§ 15.2-5921)
2016As used in this chapter, unless the context requires a different meaning:”Arena” means an arena or stadium with a seating capacity of at least 15,000 proposed to be constructed in the City of Virginia Beach, the purpose of which shall be . . .
Notice to Commonwealth (§ 58.1-2674)
2016Notice of hearing before the Commission required to be served under this article upon the Commonwealth shall be served upon the officer of the Commonwealth charged with the duty of the collection of the state tax affected by the assessment of which c . . .
Treasurer to make out lists of uncollectable taxes and delinquents (§ 58.1-3921)
2016The treasurer, after ascertaining which of the taxes and levies assessed at any time in his county or city have not been collected, shall, within sixty days of the end of the fiscal year, make out lists as follows: Notwithstanding any other provis . . .
Qualified heir personally liable (§ 58.1-932)
2016The qualified heir shall be personally liable for the additional tax imposed under § 58.1-931. The amount of the adjusted tax difference attributable to an interest in any qualified property, computed in the same manner as provided in subsection (c . . .