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Definitions (§ 55-555)
2016As used in this chapter, unless the context requires a different meaning:”Account holder” means an individual who establishes, individually or jointly with one or more other individuals, an account with a financial institution for which t . . .
Tax day January 1 (§ 58.1-3515)
2016Except as provided under § 58.1-3010, and except as provided by ordinance or special act in localities authorized to tax certain property on a proportional monthly or quarterly basis, tangible personal property, machinery and tools and merchantsR . . .
Short-term rental property; short-term rental businesses (§ 58.1-3510.4)
2016A For purposes of this article, “short-term rental property” means all tangible personal property held for rental and owned by a person engaged in the short-term rental business as defined in subsection B, excluding (i) trailers as define . . .
Limitation of prosecutions (§ 19.2-8)
2016A prosecution for a misdemeanor, or any pecuniary fine, forfeiture, penalty or amercement, shall be commenced within one year next after there was cause therefor, except that a prosecution for petit larceny may be commenced within five years, and for . . .
Financing of benefits to employees of Indian tribes (§ 60.2-507.1)
2016A As used in this section, unless the context requires a different meaning:”Employer” includes any Indian tribe for which service in employment as defined under this title is performed.”Employment” includes service performed i . . .
Valuation of sidetracks, double tracks, etc (§ 58.1-2656)
2016In making report of and assessment of the property included in the class described in § 58.1-2655, there shall be found for each railroad, for its main line or lines and for each branch line, for single and, where existing, double, triple and quadru . . .
Enlargement of sanitary districts (§ 21-116)
2016The circuit court, or the judge of such court in vacation, upon the petition of the governing body of the county and of twenty-five percent of the qualified voters, if any, residing within the limits of the territory proposed to be added, may make an . . .
Penalty upon bank for failure to comply with chapter (§ 58.1-1216)
2016Any bank which fails to file a return or pay the state tax required by this chapter or fails to comply with any other provision of this chapter shall be subject to a penalty of five percent of the tax due. If the Commissioner is satisfied that such f . . .
Unemployment compensation bills affecting net revenues of the Commonwealth (§ 30-19.03:1.2)
2016A The Virginia Employment Commission, in consultation with the Department of Planning and Budget, shall prepare a statement reflecting the projected impact on the solvency level of the unemployment trust fund and the average increase in state unemplo . . .
Taxation (§ 15.2-6617)
2016The exercise of the powers granted by this act shall in all respects be presumed to be for the benefit of the inhabitants of the Commonwealth, for the increase of their commerce, and for the promotion of their health, safety, welfare, convenience and . . .