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Tax rate defined (§ 60.2-534)
2016As used in this article “tax rate” means the tax or percentage of wages payable by an employer with respect to employment. . . .
Port of Virginia Economic and Infrastructure Development Grant Fund and Program (§ 62.1-132.3:2)
2016A From such funds as may be appropriated by the General Assembly and any gifts, grants, or donations from public or private sources, and any funds transferred at the request of the Executive Director from the Port Opportunity Fund created pursuant to . . .
Exemptions (§ 58.1-1505)
2016A Any aircraft sold to or used by (i) the United States or any of the governmental agencies thereof, (ii) the Commonwealth of Virginia or any political subdivision thereof, (iii) any air carrier operating in intrastate, interstate or foreign commerce . . .
Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated (§ 58.1-3005)
2016The council of every city and town shall annually cause to be made up and entered on its journals an account of all sums lawfully chargeable on the city or town which ought to be paid within one year and order the imposition of taxes in such amount a . . .
Period of limitations on collection; accrual of interest and penalty (§ 58.1-1802.1)
2016A Where the assessment of any tax imposed by this subtitle has been made within the period of limitation properly applicable thereto, such tax may be collected by levy, by a proceeding in court, or by any other means available to the Tax Commissioner . . .
Application of local ordinances, service charges, and taxes upon leaseholds (§ 15.2-7423)
2016Nothing herein contained shall be construed to exempt the Authority’s property from any applicable zoning, subdivision, erosion and sediment control, and fire prevention codes or from building regulations of a political subdivision in which suc . . .
What the table of town or city lots to contain (§ 58.1-3302)
2016In the table of town or city lots the commissioner of the revenue shall enter separately each lot and shall set forth in as many separate columns as may be necessary the name of the person, his residence and estate, as in the table of tracts of land. . . .
Effort to purchase required; prerequisite to effort to purchase or filing certificate (§ 25.1-204)
2016A A condemnor shall not institute proceedings to condemn property until a bona fide but ineffectual effort to purchase from the owner the property sought to be condemned has been made. However, such effort shall not be required if the consent cannot . . .
Memorandum of lien for collection of taxes; release of lien (§ 58.1-1805)
2016A If any taxes or fees, including penalties and interest, assessed by the Department of Taxation in pursuance of law against any person, are not paid within thirty days after the same become due, the Tax Commissioner may file a memorandum of lien in . . .
Willful commission of prohibited acts; criminal penalties (§ 58.1-2273)
2016Any person who willfully commits any of the following acts, with the intent to (i) evade or circumvent the Commonwealth’s fuels tax laws or (ii) assist any other person in efforts to evade or circumvent such laws, shall be guilty of a Class 6 . . .