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Licensing of network bingo providers; qualification; suspension, revocation, or refusal to renew license; maintenance, production, and release of records (§ 18.2-340.34:2)
2016A No person shall sell or offer to sell or otherwise provide access to a network bingo network to any qualified organization unless and until such person has made application for and has been issued a license by the Department. An application for lic . . .
Employer's returns and payments of withheld taxes (§ 58.1-472)
2016Every employer required to deduct and withhold from an employee’s wages under this article shall make return and pay over to the Tax Commissioner the amount required to be withheld hereunder as follows: The Tax Commissioner may authorize an . . .
Taxation of auctioneer (§ 54.1-605)
2016An auctioneer may not have a local license tax imposed by any county, city, or town except that in which his office is maintained. If a branch office is maintained elsewhere in Virginia, a local license tax may be imposed by the county, city or town . . .
Lien for assessments (§ 55-79.84)
2016A The unit owners’ association shall have a lien on every condominium unit for unpaid assessments levied against that condominium unit in accordance with the provisions of this chapter and all lawful provisions of the condominium instruments. T . . .
Memorandum of lien for collection of taxes (§ 58.1-2284)
2016A If any taxes or fees, including penalties and interest, due under this chapter become delinquent or are past due, the Commissioner may file a memorandum of lien in the circuit court clerk’s office of the county or city in which the taxpayer&# . . .
Benefits consortium and sponsoring association not subject to regulation or taxation as an insurance company (§ 6.2-953)
2016A A benefits consortium shall not be subject to: B The sponsoring association of a benefits consortium or any of its subsidiaries shall not, by virtue of its sponsorship of the benefits consortium or the benefits plans offered through the benefits c . . .
Commissioner of the revenue to retain original land book; disposition of copies; penalties (§ 58.1-3310)
2016Each commissioner of the revenue shall retain in his office the original land book. Each commissioner of the revenue shall deliver to the treasurer of his county or city and, if requested by the Department in writing, to the Department of Taxation on . . .
Exemptions and exclusions (§ 58.1-401)
2016No tax levied pursuant to § 58.1-400, 58.1-400.1 or 58.1-400.2 is imposed on: . . .
Returns and discounts of aviation consumers (§ 58.1-2239)
2016A A monthly return of an aviation consumer shall state the number of gallons of aviation jet fuel acquired from a supplier or distributor who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier or distributor, a . . .
Payments to Commonwealth or political subdivisions thereof; payments to the City of Hampton (§ 2.2-2342)
2016A The Authority may agree to make such payments to the Commonwealth or any political subdivision thereof, which payments such bodies are hereby authorized to accept, for any goods, services, licenses, concessions or franchises as the Authority finds . . .