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Definitions (§ 58.1-2201)
2016As used in this chapter, unless the context requires otherwise:”Alternative fuel” means a combustible gas, liquid or other energy source that can be used to generate power to operate a highway vehicle and that is neither a motor fuel nor . . .
Virginia taxable income of owners of a pass-through entity (§ 58.1-391)
2016A In determining Virginia taxable income of an owner, any modification described in § 58.1-322 that relates to an item of pass-through entity income, gain, loss or deduction shall be made in accordance with the owner’s distributive share, for . . .
Action of Tax Commissioner on application for correction (§ 58.1-1822)
2016If the Tax Commissioner is satisfied, by evidence submitted to him or otherwise, that an applicant is erroneously or improperly assessed with any tax administered by the Department of Taxation, or that an action with respect to a transferred credit o . . .
Creation of district (§ 33.2-2101)
2016A A district may be created in a county by a resolution of the governing body. Any such resolution shall be considered only upon the petition, to the governing body, of the owners of at least 51 percent of either the land area or the assessed value o . . .
Certain state agencies to report to Department concerning the blind and nearly blind; use of such information by Department; Department to report names of persons refused licenses for defective vision; reports to law-enforcement agencies concerning certain blind or visually impaired persons who operate motor vehicles (§ 46.2-221)
2016Every state agency having knowledge of the blind or visually handicapped, maintaining any register of the blind, or administering either tax deductions or exemptions for or aid to the blind or visually handicapped shall report in January of each year . . .
Procedure for designating a historic district, building, structure, or site as a historic landmark; National Register of Historic Places, National Historic Landmarks; historic district defined (§ 10.1-2206.1)
2016A In any county, city, or town where the Board proposes to designate a historic district, building, structure, object, or site as a historic landmark, or where the Director proposes to nominate property to the National Park Service for inclusion in t . . .
Tax credit for purchase of advanced technology pesticide and fertilizer application equipment (§ 58.1-337)
2016A Any individual engaged in agricultural production for market who has in place a nutrient management plan approved by the local Soil and Water Conservation District by the required tax return filing date of the individual shall be allowed a credit a . . .
Assessment and payment of deficiency; fraud; penalties (§ 58.1-308)
2016If the amount of tax computed by the Department is greater than the amount theretofore assessed, the excess shall be assessed by the Department and a bill for the same shall be mailed to the taxpayer. The taxpayer shall pay such additional tax to the . . .
Local sales and use taxes prohibited (§ 58.1-2418)
2016No city, town or county shall impose or continue to impose any local sales or use tax on motor vehicles. . . .
Sales contracts for the sale of rolling stock or equipment (§ 58.1-808)
2016On every contract or agreement admitted to record relating to the sale of rolling stock or equipment, whether the title is reserved in the vendor or not, with a railroad corporation or other corporation or with a person, firm or company, the tax shal . . .