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Tax credit; amount; limitation; carry over (§ 58.1-439.21)
2016A The Superintendent of Public Instruction and the Commissioner of Social Services shall certify to the Department of Taxation, or in the case of business firms subject to a tax under Article 1 (§ 58.1-2500 et seq.) of Chapter 25 or Article 2 (§ 58 . . .
Definitions (§ 58.1-2292)
2016As used in this chapter unless the context requires a different meaning:”Commissioner” means the Commissioner of the Department of Motor Vehicles.”Cost price” means the same as that term is defined in § 58.1-602, and also inc . . .
Requirements for licensure as group self-insurance association; annual assessment (§ 65.2-802)
2016A Two or more employers having a common interest may be licensed by the State Corporation Commission as a group self-insurance association and permitted to enter into agreements to pool their liabilities under this title. The members of any such grou . . .
Tax credit for purchase of advanced technology pesticide and fertilizer application equipment (§ 58.1-436)
2016A Any corporation engaged in agricultural production for market which has in place a nutrient management plan approved by the local Soil and Water Conservation District by the required tax return filing date of the corporation shall be allowed a cred . . .
(Effective 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 by . . .
Counterfeit cigarettes; penalty; civil penalty (§ 18.2-246.14)
2016A It is unlawful to distribute or possess counterfeit cigarettes. B Any person who knowingly distributes or possesses with the intent to distribute a total quantity of less than 10 cartons of counterfeit cigarettes is guilty of a Class 1 misdemeanor . . .
Tax credit for donations to certain scholarship foundations (§ 58.1-439.26)
2016A Notwithstanding the provisions of § 30-19.1:11, for taxable years beginning on or after January 1, 2013, but before January 1, 2028, a person shall be eligible to earn a credit against any tax due under Article 2 (§ 58.1-320 et seq.) or Article 1 . . .
Peddlers; itinerant merchants (§ 58.1-3717)
2016A For the purpose of license taxation pursuant to § 58.1-3703, any person who shall carry from place to place any goods, wares or merchandise and offer to sell or barter the same, or actually sell or barter the same, shall be deemed to be a peddler. . . .
Discount for collection of taxes (§ 58.1-3816.1)
2016Any county, city or town which requires local businesses, or any class thereof, to collect, account for and remit to such locality a local tax imposed on the consumer, may allow such businesses a commission for such service in the form of a deduction . . .
Waiver of time limitation on assessment of local taxes (§ 58.1-3903.1)
2016Before the expiration of the time prescribed for the assessment of any local tax, if both the commissioner of the revenue or other assessing official and the taxpayer have consented in writing to the tax assessment after such time, the tax may be ass . . .