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(Contingent expiration date) Additional state sales tax in certain counties and cities (§ 58.1-603.1)
2016In addition to the sales tax imposed pursuant to § 58.1-603, there is hereby levied and imposed in each county and city located in a Planning District established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, . . .
Interstate motor carrier road tax (§ 58.1-2700.1)
2016In accordance with the provisions of IFTA, as amended, all motor carriers that operate or cause to be operated one or more qualified highway vehicles in the Commonwealth and at least one other jurisdiction participating in IFTA shall apply to the Dep . . .
When tax return and payment are due; credits for overpayment (§ 58.1-2297)
2016A Every distributor required to collect the taxes imposed under this chapter shall file a return with the Commissioner. Such return shall be in the form specified by the Commissioner and contain the information required by the Commissioner. The retur . . .
Section 58.1-306 applicable to declaration of estimated tax (§ 58.1-497)
2016Section 58.1-306 (relating to special instances in which an individual taxpayer may file an income tax return with the Department of Taxation) shall also apply to a declaration of estimated tax. . . .
Administration of the tax (§ 58.1-1738)
2016The tax on the rental of a motor vehicle shall be paid by the person renting such motor vehicle, collected by the rentor of such motor vehicle, and remitted to the Tax Commissioner on or before the twentieth day of the month following the month in wh . . .
Backup tax; liability (§ 58.1-2296)
2016A There is hereby imposed a tax at the rate specified by § 58.1-2295 on fuel not subject to the tax imposed under that section at the time of sale by the distributor to the retail dealer, but subsequently sold or used in such a manner that the previ . . .
Amount of tax (§ 58.1-2701)
2016A Except as provided in subsection B, every motor carrier shall pay a road tax per gallon equivalent to the cents per gallon credit for diesel fuel as determined under subsection A of § 58.1-2706 for the relevant period plus an additional $ 0.035 pe . . .
Monthly reports and payment of excise tax on beer and wine coolers; filing by nonresident manufacturer; commissions (§ 4.1-239)
2016A On or before the tenth day of each month, each manufacturer, bottler, wholesaler or other person selling beer or wine coolers in the Commonwealth who is chargeable with the payment of excise taxes imposed by § 4.1-236 shall file a report under oat . . .
Special tax authorized (§ 32.1-194)
2016The governing body of any county, city or town, the whole or a part of whose territory is contained within a mosquito control district, is hereby authorized and empowered to levy annually a special tax upon all real and personal property subject to l . . .
Basis of tax (§ 58.1-2620)
2016The license tax levied pursuant to this article shall be paid annually for each tax year based upon the gross receipts received during the taxable year. . . .