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Disaster relief assistance by out-of-state businesses and employees (§ 44-146.28:2)
2016A As used in this section, unless the context requires a different meaning:”Critical infrastructure” means real and personal property and equipment owned or used to provide public utility or communications services, including communicatio . . .
Permanent coliseums, arenas or auditoriums; limitations (§ 58.1-3729)
2016Pursuant to the authority granted in § 58.1-3703, the governing body of any county, city or town may levy and collect a license tax on any permanent coliseum, arena or auditorium having a maximum seating capacity in excess of 10,000 persons and open . . .
Consumer education program; scope and funding (§ 56-592.1)
2016A The Commission shall establish and implement the consumer education program developed pursuant to subsection A of § 56-592. In establishing such a program, the Commission shall take into account the findings and recommendations of the subgroup on . . .
Recovery of payments procured by fraud, false statement, etc (§ 51.1-124.11)
2016Any payment to a member or beneficiary which is later determined by the Board to have been procured on the basis of any false statement or falsification of any Retirement System record knowingly made by or on behalf of the member or beneficiary, or t . . .
Tax to pay principal and interest on bonds (§ 22.1-161.7)
2016For the payment of the principal of and the interest on any bonds issued under the provisions of this chapter, the governing body of the county, city or town is hereby authorized and required to levy and collect annually, at the same time and in the . . .
Exemption from permit filing fees (§ 46.2-2073)
2016The original permit filing fee collected pursuant to this chapter shall not be applicable to non-profit/tax-exempt passenger carriers. . . .
Bad debt; deduction; definition (§ 58.1-1003.1)
2016A Any stamping agent may deduct the amount of bad debts from the tax imposed by this chapter. The amount deducted shall be charged off as uncollectible on the books of the stamping agent. If a person pays all or part of a bad debt that a stamping age . . .
Transfer of certain incarcerated persons to Immigration and Customs Enforcement (§ 53.1-220.2)
2016The Director, sheriff, or other official in charge of the facility in which an alien is incarcerated may, upon receipt of a detainer from U.S. Immigration and Customs Enforcement, transfer custody of the alien to U.S. Immigration and Customs Enforcem . . .
Withheld taxes not deductible in computing taxable income (§ 58.1-481)
2016The tax deducted and withheld under this article shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under this chapter. . . .
(Repealed effective October 1, 2016) Student records and personal information; social media (§ 23-2.1:3)
2016A As used in this section:”Social media account” means a personal account with an electronic medium or service through which users may create, share, or view user-generated content, including, without limitation, videos, photographs, blog . . .