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Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien (§ 58.1-313)
2016A If the Tax Commissioner determines that the collection of any income tax, penalties or interest required to be paid under this title will be jeopardized by delay, the Tax Commissioner shall immediately assess the actual or estimated amount of tax d . . .
Dealers' certificates of registration (§ 58.1-1406)
2016A Every person who qualifies as a dealer under Chapter 8 (§ 29.1-800 et seq.) of Title 29.1 and desires to transfer ownership in watercraft without obtaining a certificate of title shall file with the Tax Commissioner an application for a certificat . . .
Collection (§ 58.1-1703)
2016The excise tax levied by this article shall be collected annually by the Department of Taxation in the same manner as the income tax imposed under Chapter 3 (§ 58.1-300 et seq.) of this title, as provided by rules and regulations promulgated by the . . .
Withdrawal of funds from account for purposes other than eligible costs for first-time home purchase (§ 55-558)
2016If moneys or funds are withdrawn from an account for any purpose other than the payment of eligible costs by or on behalf of a qualified beneficiary, there shall be imposed a penalty calculated using the Form 1099 showing the amount of income exempte . . .
(Effective July 1, 2018) Background investigations of Board members and Chief Executive Officer (§ 4.1-101.03)
2016All members of the Board and the Chief Executive Officer shall be fingerprinted before, and as a condition of, appointment. These fingerprints shall be submitted to the Federal Bureau of Investigation for a national criminal history records search an . . .
Definitions (§ 3.2-4204)
2016As used in this article:”Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol,” . . .
Commercial and industrial exemptions (§ 58.1-609.3)
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: . . .
Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers (§ 58.1-400.2)
2016A Any electric supplier, pipeline distribution company, gas utility, or gas supplier that is subject to income tax pursuant to the Internal Revenue Code of 1986, as amended, except those organized as cooperatives and exempt from federal taxation unde . . .
Exemptions (§ 58.1-2403)
2016No tax shall be imposed as provided in § 58.1-2402 if the vehicle is: . . .
Omitted local taxes or levies (§ 58.1-3903)
2016If the commissioner of the revenue of any county or city or the tax-assessing officer of any town ascertains that any local tax has not been assessed for any tax year of the three preceding tax years or that the same has been assessed at less than th . . .