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Land excluded from district but located within boundaries (§ 21-322)
2016If any lands shall be excluded from the district because of the court having found that such lands will not be affected or benefited, and the names of the owners of such lands have been withdrawn from such proceedings, but such lands are so situated . . .
Correction of double assessments; time for filing (§ 58.1-3986)
2016When it is shown to the satisfaction of the court that there has been a double assessment in any case, one of which assessments is proper and the other erroneous, and that a proper single tax has been paid thereon, the court may order such erroneous . . .
Commissioner of the Department of Veterans Services; rules and regulations (§ 58.1-3219.11)
2016The Commissioner of the Department of Veterans Services shall promulgate rules and regulations governing the administration and implementation of the property tax exemption under this article. Such rules and regulations shall include, but not be limi . . .
Practice of law; student internship program; definition (§ 54.1-3900)
2016Persons who hold a license or certificate to practice law under the laws of this Commonwealth and have paid the license tax prescribed by law may practice law in the Commonwealth.Any person authorized and practicing as counsel or attorney in any stat . . .
Extensions of time (§ 58.1-2525)
2016The Department may grant a reasonable extension of time for payment of estimated tax, or any installment, or for filing any declaration pursuant to this article, on condition that the taxpayer shall pay interest on the amount involved at the rate set . . .
Collection out of estate in hands of or debts due by third party (§ 58.1-3952)
2016A The treasurer or other tax collector of any county, city or town may apply in writing to any person indebted to or having in his hands estate of a taxpayer or other debtor for payment of taxes, or other charges collected by the treasurer, more than . . .
Definitions (§ 58.1-486.1)
2016“Owner” means the same as that term is defined in § 58.1-390.1.”Pass-through entity” means the same as that term is defined in § 58.1-390.1.”Taxable year” when used in regard to pass-through entities means the ta . . .
No injunctions against assessment or collection of taxes (§ 58.1-1831)
2016No suit for the purpose of restraining the assessment or collection of any tax, state or local, shall be maintained in any court of this Commonwealth, except when the party has no adequate remedy at law. . . .
Disposition of funds not needed for mosquito control (§ 32.1-196)
2016Whenever funds accumulated by a mosquito control district are determined by the commission for such district to be no longer needed for the control of mosquitoes, such commission may transfer such funds as follows: (1) funds contributed by the Board, . . .
Contrary provisions of will or other instrument to govern (§ 64.2-543)
2016A For purposes of this section:”Includable beneficial interest” means any property, interest, or benefit included in a person’s estate for estate tax purposes that passes pursuant to an instrument other than such person’s will . . .