1,548 results found.

• (Effective until July 1, 2018) Local ordinances or resolutions regulating or taxing alcoholic beverages (§ 4.1-128)

  2016

  • 4.1 Alcoholic Beverage Control Act
  • 1 Definitions And General Provisions

  A 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, . . .

• Errors in setoff program (§ 58.1-531.1)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 21 Setoff Debt Collection Act

  If as a result of an error by the Department of Taxation or the claimant agency a taxpayer has his refund set off erroneously and is denied all or a portion of his income tax refund, interest shall be paid to the taxpayer at the rate provided in § 5 . . .

• Other provisions of this chapter not affected by this article; taxpayers beginning or going out of business (§ 58.1-2650)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 26 Taxation Of Public Service Corporations
  • 4 Estimated Tax

  Nothing in the preceding sections relative to the payment of estimated tax payments shall be construed as affecting other provisions of this chapter except to the extent required to ensure the collection of estimated taxes. To the extent there is inc . . .

• Separate classification of machinery and tools used directly in precision investment castings (§ 58.1-3508.3)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 35 Tangible Personal Property, Machinery And Tools And Merchants' Capital
  • 2 Machinery And Tools Tax

  Machinery and tools used directly in the manufacture of precision investment castings shall constitute a classification for local taxation separate from other classifications of machinery and tools, as defined in § 58.1-3507. The governing body of a . . .

• (Effective October 1, 2016) Definitions (§ 23.1-500)

  2016

  • 23.1 Institutions Of Higher Education; Other Educational And Cultural Institutions
  • II Students And Campus
  • 5 In-state Tuition And Reduced Rate Tuition Eligibility

  As used in this chapter:”Date of the alleged entitlement” means the first official day of class within the term, semester, or quarter of the program of study in which a student is enrolled.”Dependent student” means a student w . . .

• Power granted to personal representatives and trustees to donate conservation or open-space easements (§ 64.2-108)

  2016

  • 64.2 Wills, Trusts, And Fiduciaries
  • I General Provisions
  • 1 Definitions And General Provisions
  • 2 General Provisions.

  Personal representatives and trustees, whether heretofore or hereafter qualified or appointed, are hereby granted the power to donate a conservation easement as provided in the Virginia Conservation Easement Act (§ 10.1-1009 et seq.) or an open-spac . . .

• Taxes applicable to insurance companies (§ 58.1-2508)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 25 License Tax On Certain Insurance Companies
  • 1 Levy

  A The real estate and tangible personal property, situated or located in the Commonwealth, of every such company and every fraternal benefit society transacting insurance in the Commonwealth shall be listed and assessed on the land and property books . . .

• Financing the repair of failed septic systems (§ 15.2-958.6)

  2016

  • 15.2 Counties, Cities And Towns
  • II Powers Of Local Government
  • 9 General Powers Of Local Governments
  • 5 Additional Powers

  A Any locality may, by ordinance, authorize contracts with property owners to provide loans for the repair of septic systems. Such an ordinance shall state: B The locality may combine the loan payments required by the contracts with billings for wat . . .

• Limitation on gross receipts; staffing firms (§ 58.1-3732.4)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 37 License Taxes

  A Gross receipts for license tax purposes under this chapter shall not include employee benefits paid by a staffing firm to, or for the benefit of, any contract employee for the period of time that the contract employee is actually employed for the u . . .

• Department to furnish information to commissioners of revenue (§ 58.1-3534)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 35.1 Personal Property Tax Relief

  A The Department shall provide to the commissioners of revenue such data or information it has available which is needed for the commissioners of revenue to comply with the provisions of this chapter. Such data or information shall be made available . . .

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