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If books for preceding year not made out, how supplied (§ 58.1-3120)
2016A If no land book or personal property book was made out for the year immediately preceding the year in which a commissioner takes office, the commissioner of the revenue for such county or city shall proceed to complete books for such year, accordin . . .
Voluntary contributions; cost of administration (§ 58.1-344.2)
2016For all voluntary contributions made on individual income tax returns for taxable years beginning on or after January 1, 2003, except those made pursuant to § 58.1-344.4, the Department of Taxation may retain up to five percent of all voluntary cont . . .
(Contingent effective date) Definitions (§ 58.1-520)
2016As used in this article:”Claimant agency” means any administrative unit of state, county, city or town government, including department, institution, commission, authority, or the office of Executive Secretary of the Supreme Court, any ci . . .
Fund for payment of hospital, medical, etc., services provided officers, employees and dependents (§ 22.1-85)
2016Any school board may establish a fund for the payment of hospital, medical, surgical and related services provided any of its officers, employees and their dependents out of funds appropriated to the school board or by payroll deductions or other mod . . .
Scholarship foundation eligibility and requirements; list of foundations receiving donations (§ 58.1-439.27)
2016A Persons seeking to receive and administer tax-credit-approved funds shall submit information to the Department of Education, which shall determine whether an applicant is a scholarship foundation as defined in § 58.1-439.25. The Department of Educ . . .
Fortune-tellers, clairvoyants and practitioners of palmistry (§ 58.1-3726)
2016For the purpose of license taxation pursuant to § 58.1-3703, any person who, for compensation, shall pretend to tell fortunes, assume to act as a clairvoyant, or to practice palmistry or phrenology shall be deemed a fortune-teller. No license tax on . . .
Tax upon estates of alien decedents (§ 58.1-904)
2016A A tax in an amount computed as provided in this section is imposed upon the transfer of real property and tangible personal property having an actual situs in the Commonwealth of Virginia and upon intangible personal property physically present wit . . .
Disclosure of social security account numbers (§ 58.1-209)
2016Notwithstanding any other provision of law, the Department may require disclosure of the social security account number of a taxpayer for any purpose relating to taxes administered by the Department, including verification of the identity of any indi . . .
Late filing or payment; civil penalty (§ 58.1-2266)
2016A Any person committing any of the following acts shall be subject to the civil penalty specified in subsections B and C: B The amount of the civil penalty for any act described in subdivision A 1 or 2 shall be as follows: C The amount of the civil . . .
Fee of clerk (§ 55-246)
2016The clerk shall be paid for recording, granting certificate, and noting publication, as aforesaid, the same fee as prescribed in subdivision A 2 of § 17.1-275, and shall collect and account for the same tax upon every such act of reentry offered for . . .