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Certain marital deduction formula clauses to be construed to refer to federal marital deduction allowable if decedent had died on December 31, 1981 (§ 64.2-430)
2016A If property passes from the decedent or is acquired from the decedent by reason of the decedent’s death under a will executed before September 12, 1981, or a trust created before September 12, 1981, and such will or trust contains a formula p . . .
Definitions (§ 59.1-335.2)
2016In this chapter the following words have the following meanings: “Consumer report” means any written, oral, or other communication of any information by a consumer reporting agency bearing on a consumer’s creditworthiness, credit . . .
Definitions (§ 45.1-361.1)
2016As used in this chapter, unless the context clearly indicates otherwise:”Abandonment of a well” or “cessation of well operations” means the time at which (i) a gas or oil operator has ceased operation of a well and has not pro . . .
No lien to attach to property of applicant or recipient; release of existing unforeclosed liens (§ 63.2-409)
2016No lien in favor of the Commonwealth or any of its political subdivisions shall be claimed against, levied or attached to the real or personal property of any applicant for or recipient of public assistance or social services as a condition of eligib . . .
Rule of calculation (§ 55-270)
2016Calculate the interest at eight percent upon the sum to the income of which, or upon the value of the property to the use of which, the person is entitled. Multiply this interest by the present value of an annuity of one dollar, as set opposite the p . . .
Classification of land and improvements for tax purposes (§ 58.1-3221.1)
2016A In the Cities of Fairfax, Poquoson, and Roanoke improvements to real property are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property. B The governing body of the City of F . . .
Limitation on collection of local taxes (§ 58.1-3940)
2016A Except as otherwise specifically provided, collection of local taxes shall only be enforceable for five years following December 31 of the year for which such taxes were assessed. B Real property taxes shall be enforceable by sale under Article 4 . . .
When security not required; payment of probate taxes and fees (§ 6.2-1003)
2016A No bank or trust company with a minimum unimpaired capital stock of $ 50,000 or more shall be required by any officer or court of the Commonwealth to (i) give security upon appointment to or acceptance of any office of trust which it may, by law, b . . .
When fiduciaries are protected by refunding bonds (§ 64.2-555)
2016If any personal representative pays any legacy made in the will or distributes any of the estate of the decedent and a proper refunding bond for what is so paid or distributed, with sufficient surety at the time it was made, is filed and recorded pur . . .
Restraining order or receiver (§ 8.01-549)
2016The court may interpose by a restraining order, or the appointment of a receiver, or otherwise, to secure the forthcoming of the specific property sued for, and so much other estate as will probably be required to satisfy any further order that may b . . .