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Disposition of sums received for licenses (§ 3.2-4714)
2016All sums received by the Commissioner for such license fees shall be paid into the state treasury to the credit of the general fund. . . .
To what extent dairies taxable on intangible personal property (§ 58.1-1104)
2016That part of the dairy business which consists of the purchase, pasteurization and sale of milk and cream and the production and sale of buttermilk, as well as that part of the dairy business which consists of the manufacture of butter, condensed mil . . .
Assessment and payment of deficiency; penalties; application for correction (§ 58.1-1114)
2016If the amount of tax computed by the Department is greater than the amount theretofore assessed, the excess shall be assessed by the Tax Commissioner and notice of the same shall be mailed to the taxpayer. The taxpayer shall remit such additional tax . . .
Exemptions not applicable when building is source of revenue (§ 58.1-3603)
2016A Whenever any building or land, or part thereof, exempt from taxation pursuant to this chapter and not belonging to the Commonwealth is a source of revenue or profit, whether by lease or otherwise, all of such buildings and land shall be liable to t . . .
Limitation on gross receipts (§ 58.1-3732.2)
2016Gross receipts of real estate brokers for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include amounts received by any broker that arise from real estate sales transactions to the extent that such amounts are p . . .
Exemption of assets from taxation; exemption of benefits and assets from execution and assignment; trust funds; unclaimed property; eligible rollover distribution (§ 51.1-124.4)
2016A The assets of the retirement systems created under this title are hereby exempted from any state, county, or municipal tax. Retirement allowances and other benefits accrued or accruing to any person under this title and the assets of the retirement . . .
Limitations on imposition of motor vehicle license taxes and fees (§ 46.2-755)
2016A No locality shall impose any motor vehicle license tax or fee on any motor vehicle, trailer, or semitrailer when: B No locality shall impose a license fee for any one motor vehicle owned and used personally by any veteran who holds a current state . . .
Certain loans secured by a subordinate deed of trust or mortgage (§ 6.2-327)
2016A As used in this section:”Exempt subordinate mortgage lender” means (i) a bank, savings institution, industrial loan association, or credit union or (ii) a seller in a real estate sales transaction who takes a subordinate mortgage or dee . . .
Activities that are not considered "doing business." (§ 6.2-1156)
2016For the purposes of this chapter and any other law of the Commonwealth prohibiting, limiting, regulating, charging or taxing the doing of business in the Commonwealth by foreign savings institutions or foreign corporations of any type, any federal s . . .
Credit for time spent in confinement while awaiting trial (§ 53.1-187)
2016Any person who is sentenced to a term of confinement in a correctional facility shall have deducted from any such term all time actually spent by the person in a state hospital for examination purposes or treatment prior to trial, in a state or local . . .