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Sale of purchaser information; notice required (§ 59.1-442)
2016A No merchant, without giving notice to the purchaser, shall sell to any third person information which concerns the purchaser and which is gathered in connection with the sale, rental or exchange of tangible personal property to the purchaser at the . . .
(Effective until July 1, 2018) Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003 (§ 58.1-3651)
2016A Pursuant to subsection 6 (a) (6) of Article X of the Constitution of Virginia, on and after January 1, 2003, any county, city, or town may by designation or classification exempt from real or personal property taxes, or both, by ordinance adopted b . . .
When replacement warrant issued without bond (§ 2.2-1827)
2016No bond shall be required where an original warrant was issued to (i) any eleemosynary or educational institution of the Commonwealth for money appropriated to the institution, (ii) the treasurer of any county or city in the Commonwealth for money ap . . .
§ 58.1-615. (Contingent effective date -- see note) Returns by dealers (§ )
2016A Every dealer required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the month in which the tax shall become effective, transmit to the Tax Commissioner a return showing the gross sales, gross pr . . .
Proof of compliance; exemption or waiver (§ 38.2-1868.1)
2016A As used in this article:”Proof of compliance” shall mean all documents, forms and fees specified by the Board for (i) filing proof of completion of Board-approved continuing education courses for the appropriate number of hours and for . . .
Penalty for failure to pay taxes by December 5 (§ 58.1-3915)
2016Except as otherwise provided by ordinance under § 58.1-3916, any person failing to pay any county, town and city levies on or before December 5 shall incur a penalty thereon of five percent, which shall be added to the amount of taxes or levies due . . .
Action of court (§ 58.1-3987)
2016If the court is satisfied from the evidence that the assessment is erroneous and that the erroneous assessment was not caused by the wilful failure or refusal of the applicant to furnish the tax-assessing authority with the necessary information, as . . .
Payment of certain patronage capital to spouse or next of kin of deceased person (§ 56-501.1)
2016When there is held by any telephone cooperative, engaged in the business of furnishing telephone service, any patronage capital to the credit of a deceased person, in an amount not exceeding $ 500, upon whose estate there shall have been no qualifica . . .
Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates (§ 58.1-1113)
2016The commissioner of the revenue shall assess a penalty equal to ten percent of the amount of taxes assessable thereon upon any return filed with the commissioner of the revenue after the time prescribed for the filing of returns. In no case shall suc . . .
Taxpayer problem resolution program; taxpayer assistance orders (§ 58.1-1818)
2016A taxpayer problem resolution program shall be available to taxpayers to facilitate the prompt review and resolution of taxpayer complaints and problems which have not been addressed or remedied through normal administrative proceedings or operationa . . .