Search
1,548 results found.
Definitions (§ 63.2-1900)
2016As used in this chapter, unless the context requires a different meaning:”Administrative order” or “administrative support order” means a noncourt-ordered legally enforceable support obligation having the force and effect of a . . .
Memorandum of lien (§ 58.1-632)
2016The Tax Commissioner is empowered, when any tax becomes delinquent under this chapter, to issue a memorandum of lien for the collection of the tax, penalty and interest from each delinquent taxpayer. Section 58.1-1805 shall apply to such memorandum, . . .
Powers and duties of the Joint Subcommittee; staffing; reports (§ 30-338)
2016The Joint Subcommittee shall have the following powers and duties: The Joint Subcommittee is authorized to establish a technical advisory group to assist the work of the Joint Subcommittee and Department of Taxation staff by providing additional g . . .
Accounting-deferred taxes (§ 58.1-440.1)
2016In the case of a pipeline distribution company, a gas utility, a gas supplier or an electric supplier, as defined in § 58.1-400.2, that was subject to the tax imposed under § 58.1-2626 with respect to its gross receipts received during the year com . . .
§ 58.1-635. (Contingent effective date -- see note) Failure to file return; fraudulent return; civil penalties (§ )
2016A When any dealer fails to make any return and pay the full amount of the tax required by this chapter, there shall be imposed, in addition to other penalties provided herein, a specific penalty to be added to the tax in the amount of six percent if . . .
Violations; penalties (§ 60.2-536.3)
2016A If a person knowingly transfers, or attempts to transfer, any trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate, or if a person knowingly advises another person to engage, or attempt to engage, in such t . . .
Returns by communications services providers; payment to accompany return (§ 58.1-654)
2016A Every communications services provider required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the month in which the tax is billed, transmit to the Tax Commissioner a return showing the sales pr . . .
Tax exemption information (§ 58.1-3604)
2016A The appropriate county, city or town assessing officer shall make and maintain an inventory and assessment of all tax-exempt real property and all such property immune from real estate taxation within his county, city or town, excluding streets, hi . . .
Inspection of books and records (§ 58.1-2708)
2016The Department and its authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor carrier subject to the tax imposed by this chapter. . . .
Tax credit for retaliatory costs paid to other states (§ 58.1-2510)
2016A For license years beginning on and after July 1, 1998, every qualified company shall be allowed a credit against the tax imposed by § 58.1-2501 in an amount equal to the retaliatory costs incurred during the corresponding taxable year as a result . . .