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Refund authorized for certain building materials (§ 58.1-608.1)
2016A From July 1, 1993, through June 30, 2004, any organization meeting the following conditions and criteria may apply to the Department of Taxation for a refund of any taxes paid on tangible personal property pursuant to this chapter: B Notwithstandi . . .
Record to be kept by processor (§ 3.2-1908)
2016Every processor shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax Commissioner and his duly authorized agents. . . .
Assignment of proceeds (§ 8.5a-114)
2016(a In this section, “proceeds of a letter of credit” means the cash, check, accepted draft, or other item of value paid or delivered upon honor or giving of value by the issuer or any nominated person under the letter of credit. The term . . .
Credits against malpractice insurance premiums (§ 38.2-5020.1)
2016A Each insurer issuing or issuing for delivery in the Commonwealth any personal injury liability policy which provides medical malpractice liability coverage for the obstetrical practice of any participating physician under this chapter shall provide . . .
Collection and disposition of assessment by handler; reports (§ 3.2-1512)
2016A Every handler shall collect an assessment of 95 cents ($ 0.95) per bale from the owner of all cotton that the handler gins for any owner and shall remit such assessment to the Tax Commissioner on or before the last day of the month following the en . . .
Failure of corporation to make report or return (§ 58.1-450)
2016Any corporation which fails to make any report or return required by this chapter within the time required shall be liable to a penalty equal to six percent of the amount of taxes assessable thereon if the failure is for not more than one month, with . . .
Recovery of moneys due Fund (§ 22.1-144)
2016Any funds which ought to be paid into the State Treasury to the credit of the Literary Fund shall, unless otherwise provided, be recoverable with interest. Proceedings to recover such funds shall be instituted by the Board of Education in the name of . . .
Taxation of certain leasehold interests; concessions (§ 58.1-3203)
2016All leasehold interests in real property which is exempt from assessment for taxation from the owner shall be assessed for local taxation to the lessee. If the remaining term of the lease is fifty years or more, or the lease permits the lessee to acq . . .
Clerks to deliver statement of responsibilities (§ 64.2-507)
2016The clerk of any court in which any person qualifies as executor or administrator of an estate shall deliver to such person, at the time of qualification, a statement in at least the following form: “As an executor or administrator of an estate . . .
Obstructions or encroachments (§ 15.2-2009)
2016A locality may prevent any unlawful obstruction of or encroachment over, under or in any street, highway, road, alley, bridge, viaduct, subway, underpass or other public right-of-way or place; may provide penalties for maintaining any such unlawful o . . .