Search
1,548 results found.
Examination of books and records of taxpayers (§ 58.1-219)
2016The Tax Commissioner may, in any case, in lieu of proceeding under § 58.1-216, cause the books and records of any taxpayer containing information concerning the tax liability of such taxpayer to be examined by one of his authorized auditors or agent . . .
Collection and disposition of assessment by handler; reports (§ 3.2-2312)
2016A Every handler shall deduct from payments made to the producer for soybeans an assessment of two cents ($ 0.02) per bushel and shall remit such assessment to the Tax Commissioner pursuant to this chapter. The handler shall also deduct from payments . . .
Suits to recover taxes (§ 58.1-2299.18)
2016If any person fails to pay the tax or any civil penalty levied under this chapter, including accrued penalties and interest, when due, the Attorney General or the Commissioner may bring an appropriate action for the recovery of such tax, penalty, and . . .
Correction of double assessments (§ 58.1-1827)
2016Irrespective of the foregoing provisions, when it is shown to the satisfaction of the court that there has been a double assessment in any case, one of which assessments is proper and the other erroneous, and that a proper single tax has been paid th . . .
How to obtain license (§ 3.2-6527)
2016Any person may obtain a dog license or cat license if required by an ordinance adopted pursuant to subsection B of § 3.2-6524, by making oral or written application to the treasurer of the locality where such person resides, accompanied by the amoun . . .
Collection of prepaid wireless E-911 charge at point of sale; rate established (§ 56-484.17:1)
2016A As used in this section, unless the context requires a different meaning:”Dealer” means a person who sells prepaid CMRS to an end user.”Department” means the Department of Taxation.”End user” means a person who p . . .
Public facilities study (§ 15.2-2230.1)
2016In addition to reviewing the comprehensive plan, the planning commission may make a study of the public facilities, including existing facilities, which would be needed if the comprehensive plan is fully implemented. The study may include estimations . . .
Levy (§ 58.1-1736)
2016A There is hereby levied, in addition to all other taxes and fees of every kind now imposed by law, a tax upon the rental of a motor vehicle in Virginia, without regard to whether such vehicle is required to be licensed by the Commonwealth. However, . . .
Bonds for special purpose; no election required (§ 21-122.1)
2016The governing body of any county in which a sanitary district has been or may be created by general or special law shall have the power to issue bonds to satisfy improvements to water or sewerage systems mandated by the State Water Control Board, pur . . .
Environmental restoration sites (§ 58.1-3664)
2016Environmental restoration sites, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classification of real property. The governing body of any co . . .