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Audit of accounts of city and county officers handling state funds; audit report; reimbursement of expenses (§ 30-134)
2016A At least once in every two years, and at other times as the Governor directs, the Auditor of Public Accounts, either in person or through his assistants, shall audit all accounts and records of every city and county official and agency in the Commo . . .
Bonds not to constitute a debt or pledge of taxing power (§ 33.2-2209)
2016Revenue bonds issued under the provisions of this chapter shall not be deemed to constitute a debt of the District or of the Commonwealth or of any county, city, district, or political subdivision thereof, or a pledge of the faith and credit of the D . . .
Criteria for awarding and renewal of scholarships; awards made by the Brown v. Board of Education Scholarship Committee; eligible students; Standards of Learning requirements and assessments waived for eligible students (§ 30-231.2)
2016A With the funds made available from gifts, grants, donations, bequests, and other funds as may be received for such purpose, scholarships shall be awarded annually. Awards may be granted for part-time or full-time attendance for no more than one yea . . .
Incomes not subject to local taxation (§ 58.1-300)
2016No county, city, town or other political subdivision of this Commonwealth shall impose any tax or levy upon incomes, incomes being hereby segregated for state taxation only. . . .
(Effective October 1, 2016) Revenue bonds not obligations of Commonwealth or political subdivision (§ 23.1-1231)
2016Revenue bonds issued under the provisions of this article (i) do not constitute a debt, liability, or pledge of the faith and credit of the Commonwealth or any political subdivision of the Commonwealth and (ii) are payable solely from the funds provi . . .
Roll-your-own cigarette machines (§ 58.1-1003.3)
2016Any person who maintains, operates, or rents a machine at a retail establishment for use by a consumer that enables any person to process at the establishment a product that is made or derived from tobacco into a roll or tube shall be deemed to be a . . .
Definitions (§ 15.2-5900)
2016As used in this chapter the following words have the meanings indicated:”Authority” means the Hampton Roads Sports Facility Authority.”Facility” means (i) stadium or arena for major league professional sports teams, except maj . . .
Apportionment when income interest ends (§ 64.2-1008)
2016A In this section, “undistributed income” means net income received before the date on which an income interest ends. The term does not include an item of income or expense that is due or accrued or net income that has been added or is re . . .
Assessment of value of game or fish unlawfully taken (§ 29.1-551)
2016The judge or court, upon convicting any person of a violation of §§ 29.1-523, 29.1-525.1, 29.1-530.2, 29.1-548, 29.1-550 or § 29.1-552 shall, in addition to imposition of the punishment prescribed in those sections, ascertain the approximate repla . . .
Penalties (§ 58.1-3111)
2016Any person who refuses to (i) furnish to the commissioner of the revenue access to books of account or other papers and records, (ii) furnish information to the commissioner of the revenue relating to the assessment of taxes, (iii) answer under oath . . .