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Definitions (§ 54.1-4400)
2016As used in this chapter, unless the context clearly indicates otherwise:”Accredited institution” means a degree-granting college or university accredited either by (i) one of the six major regional accrediting organizations-Middle States . . .
Required permit (§ 46.2-2071)
2016No nonprofit/tax-exempt passenger carrier, unless otherwise exempted, shall transport passengers on any highway within the Commonwealth on an intrastate basis without first having obtained from the Department a permit authorizing such operation. . . .
Postponement of time for performing certain acts (§ 58.1-344.1)
2016Penalty, interest, and addition to tax shall not apply or be computed with respect to the tax imposed in Article 2 of this chapter during the period of time that an individual enjoys the extension under subdivision 2 of subsections F and G of § 58.1 . . .
Returns and payments by bulk users and retailers of alternative fuel; storage (§ 58.1-2255)
2016A Each bulk user of alternative fuel and retailer of alternative fuel shall file a monthly informational return with the Commissioner. A monthly return covers a calendar month and is due by the twentieth day of the second month that follows such mont . . .
Adoption of ordinances and resolutions generally; amending or repealing ordinances (§ 15.2-1427)
2016A Unless otherwise specifically provided for by the Constitution or by other general or special law, an ordinance may be adopted by majority vote of those present and voting at any lawful meeting. B On final vote on any ordinance or resolution, the . . .
Separate classification of machinery and tools used directly in cleaning motor vehicles (§ 58.1-3508.5)
2016Machinery and tools, including repair and replacement parts, used directly in cleaning motor vehicles by a motor vehicle cleaning business shall constitute a classification for local taxation separate from other classifications of machinery and tools . . .
Licensees to pay license taxes on insurers (§ 38.2-4809)
2016C In addition to other penalties provided by law, any licensed surplus lines broker or any person required to be licensed as a surplus lines broker who willfully fails or refuses to pay the full amount of the tax or assessment required by this chapte . . .
Books and certain forms of returns to be furnished by Department (§ 58.1-3114)
2016The Department of Taxation shall prescribe the form of the personal property book to be used by the commissioner of the revenue and shall furnish each commissioner of the revenue with three copies of blank personal property books prepared in the form . . .
Premium on indemnifying bond taxed as costs (§ 17.1-627)
2016In case of any attachment or any levy pursuant to a judgment, where the attaching or judgment creditor is required to give bond to indemnify and save harmless the officer executing such attachment or levy, the clerk shall tax in the costs of the proc . . .
Repealed (§ 58.1-3218)
2016Repealed by Acts 2011, cc. 438 and 496, cl. 4, effective March 24, 2011, and applicable to tax years beginning on or after January 1, 2011. . . .