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Commissioner to preserve returns; destruction of returns; penalty (§ 58.1-3112)
2016A The commissioner of the revenue shall preserve in a permanent file in his office all returns of tangible personal property, machinery and tools, and merchants’ capital. B The commissioner may, in his discretion, subject to the requirements o . . .
Accounting (§ 58.1-440)
2016A A corporate taxpayer’s taxable year under this chapter shall be the same as his taxable year for federal income tax purposes. B If a taxpayer’s taxable year is changed for federal income tax purposes, his taxable year for purposes of t . . .
Offer to sell to former owner (§ 25.1-108)
2016A If a condemnor has acquired a fee simple interest in property by exercise of its power of eminent domain and subsequently declares that the property is surplus, the condemnor shall offer, within 30 days following such determination, to sell such pr . . .
Exclusions and deductions from "gross receipts." (§ 58.1-3732)
2016A Gross receipts for license tax purposes shall not include any amount not derived from the exercise of the licensed privilege to engage in a business or profession in the ordinary course of business.The following items are excluded: B The following . . .
Short title; definitions (§ 2.2-2279)
2016A This article shall be known and may be cited as the “Virginia Small Business Financing Act.” B As used in this article, unless the context requires a different meaning:”Business enterprise” means any (i) industry for the ma . . .
Appeals of certain custody and visitation proceedings (§ 16.1-296.2)
2016A In any matter in which a filing fee either was or could have been assessed pursuant to § 16.1-69.48:5, no appeal shall be allowed unless and until the party applying for appeal shall, within 10 days from the entry of the final judgment or order, e . . .
Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale (§ 58.1-3719)
2016A Any license tax imposed on peddlers or itinerant merchants or on peddlers at wholesale shall not apply to: . . .
Appeals to board (§ 15.2-2311)
2016A An appeal to the board may be taken by any person aggrieved or by any officer, department, board or bureau of the locality affected by any decision of the zoning administrator or from any order, requirement, decision or determination made by any ot . . .
Resource management plans; effect of implementation; exclusions (§ 10.1-104.7)
2016A Notwithstanding any other provision of law, agricultural landowners or operators who fully implement and maintain the applicable components of their resource management plan, in accordance with the criteria for such plans set out in § 10.1-104.8 a . . .
Agricultural exemptions (§ 58.1-609.2)
2016The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following: . . .