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Definitions (§ 6.2-1800)
2016As used in this chapter, unless the context requires a different meaning:”Check” means a draft drawn on the account of an individual at a depository institution.”Depository institution” means a bank, savings institution, or c . . .
Delinquent lists involving local taxes submitted to local governing bodies; publication of lists (§ 58.1-3924)
2016Upon the request of the governing body of a county, city or town, the treasurer shall furnish a copy of any of the six lists mentioned in § 58.1-3921.The treasurer may, or shall at the direction of the governing body, certify to the commissioner of . . .
Special debt district (§ 15.2-3709)
2016If so provided in the agreement required by § 15.2-3701, the territory constituting the former town may be a special debt district for the purpose of repaying all or part of the existing indebtedness chargeable to the town before annulment. A specia . . .
Change in use or zoning of real estate assessed under ordinance; roll-back taxes (§ 58.1-3237)
2016A When real estate qualifies for assessment and taxation on the basis of use under an ordinance adopted pursuant to this article, and the use by which it qualified changes to a nonqualifying use, or, except as provided by ordinance enacted pursuant t . . .
(Effective July 1, 2018) Local ordinances or resolutions regulating or taxing alcoholic beverages (§ 4.1-128)
2016A No county, city, or town shall, except as provided in § 4.1-205 or 4.1-129, adopt any ordinance or resolution which regulates or prohibits the manufacture, bottling, possession, sale, wholesale distribution, handling, transportation, drinking, use . . .
Obligations of domestic governmental entities (§ 38.2-1415)
2016A United States obligations. A domestic insurer may invest in any bonds, notes, warrants, and other evidences of indebtedness which are direct obligations of the United States or for which the full faith and credit of the United States are pledged fo . . .
Sales of land when purchase price insufficient to pay taxes, etc (§ 8.01-98)
2016In any proceedings for the sale of real estate or to subject real estate to the payment of debts, it appears to the court that the real estate cannot be sold for enough to pay off the liens of taxes, levies, and assessments returned delinquent agains . . .
Returns of individuals (§ 58.1-341)
2016A On or before May 1 of each year if an individual’s taxable year is the calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than the calendar year, an income tax return under this ch . . .
Certain information not to be made public (§ 4.1-118)
2016Neither the Board nor its employees shall divulge any information regarding (i) financial reports or records required pursuant to § 4.1-114; (ii) the purchase orders and invoices for beer and wine filed with the Board by wholesale beer and wine lice . . .
Annual registration fees to be paid by domestic and foreign corporations; penalty for failure to pay timely (§ 13.1-775.1)
2016A Every domestic corporation and every foreign corporation authorized to transact business in the Commonwealth shall pay into the state treasury on or before the last day of the twelfth month next succeeding the month in which it was incorporated or . . .