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Conversion of trust taxes; penalty; limitation of prosecutions (§ 58.1-1816)
2016Any corporate or partnership officer as defined in § 58.1-1813, or any other person owning and operating a business, or a fiduciary operating or liquidating a business, who through two or more acts or omissions within a period of ninety days willful . . .
§ 58.1-605. (Contingent expiration date -- see note) To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto (§ )
2016A No county, city or town shall impose any local general sales or use tax or any local general retail sales or use tax except as authorized by this section. B The council of any city and the governing body of any county may levy a general retail sal . . .
Products (§ 58.1-1708)
2016Manufacturers, wholesalers, distributors or retailers of the following products shall be subject to the tax imposed in § 58.1-1707: . . .
(Effective October 1, 2016) Determination of domicile; rules; presumptions (§ 23.1-503)
2016A Students shall not ordinarily establish domicile by the performance of acts that are auxiliary to fulfilling educational objectives or are required or routinely performed by temporary residents of the Commonwealth. Students shall not establish domi . . .
Bonds not debts of Commonwealth or participating political subdivision (§ 15.2-5131)
2016A Revenue bonds issued under the provisions of this chapter shall not constitute a pledge of the faith and credit of the Commonwealth or of any political subdivision. All bonds shall contain a statement on their face substantially to the effect that . . .
Gross receipts in cases of acquisition of business (§ 58.1-2630)
2016A Any taxpayer liable for a license tax required by this chapter or liable for the special regulatory revenue tax required by Article 6 (§ 58.1-2660 et seq.) of this chapter that acquires, by purchase or otherwise, the business or any part thereof o . . .
One or more localities may create authority (§ 15.2-5517)
2016The governing body of a locality may by ordinance or resolution, or the governing bodies of two or more localities may by concurrent ordinances or resolutions or by agreement, create a tourism financing development authority for the purpose of suppor . . .
Reports of Auditor of Public Accounts; Fund deposits and withdrawals (§ 2.2-1829)
2016A On or before December 1 of each year, the Auditor of Public Accounts shall report to the General Assembly the certified tax revenues collected in the most recently ended fiscal year. The Auditor shall, at the same time, provide his report on (i) th . . .
Application to Commissioner for correction (§ 58.1-2281)
2016A Any person assessed with any tax administered by the Department may, within thirty days from the date of such assessment, apply for relief to the Commissioner. Such application shall be in the form prescribed by the Department, and shall fully set . . .
Apportionment required (§ 64.2-540)
2016A Except as provided in subsection B, whenever it appears upon any settlement of accounts or in any other appropriate action or proceeding that an executor, administrator, curator, trustee, or other person acting in a fiduciary capacity has paid an e . . .