Search
1,548 results found.
Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc (§ 58.1-3916)
2016Notwithstanding provisions contained in §§ 58.1-3518, 58.1-3900, 58.1-3913, 58.1-3915, and 58.1-3918, the governing body of any county, city, or town may provide by ordinance the time for filing local license applications and annual returns of taxa . . .
Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling property (§ 58.1-438.1)
2016Any corporation, individual or public service corporation shall be allowed a credit against the income or gross receipts taxes imposed by Subtitle I (§ 58.1-100 et seq.) and Chapter 26 (§ 58.1-2600 et seq.) of Title 58.1 of (i) an amount equal to t . . .
Taxation (§ 38.2-4521)
2016Except as provided by Chapter 4 of this title, the license tax paid by a nonstock corporation under Chapter 25 of Title 58.1 shall be in lieu of all other state and local license fees or license taxes and state income taxes of the nonstock corporatio . . .
Assessment of annual registration fees; annual registration fees to be paid by domestic and foreign limited liability companies (§ 13.1-1062)
2016A Each domestic limited liability company and each foreign limited liability company registered to transact business in the Commonwealth shall pay into the state treasury on or before the last day of the twelfth month next succeeding the month in whi . . .
Situs for taxation of the sale of food and beverages (§ 58.1-3841)
2016A The situs for taxation for any tax levied on the sale of food and beverages or meals shall be the county, city, or town in which the sales are made, namely the locality in which each place of business is located without regard to the locality of de . . .
When commissioners begin work; commissioners to make assessments (§ 58.1-3103)
2016Each commissioner shall begin annually, on the first day of January, to discharge the duties prescribed by law. As part of his duties each commissioner of the revenue shall ascertain and assess, at fair market value, all subjects of taxation in his c . . .
Definitions (§ 33.2-1511)
2016As used in this article, unless the context requires a different meaning:”Federal highway reimbursements” means all federal-aid highway construction reimbursements and any other federal highway assistance received from time to time by the . . .
Charges for keeping property (§ 8.01-122)
2016The legal charges, if any, for keeping any such property, while in the possession of the officer, shall be paid by the plaintiff and certified by the officer to the court who, in case such order or process be not abated and final judgment be rendered . . .
Acquisition by county or city of water supply system or sewage system from sanitary district (§ 15.2-2116)
2016Any county or city may acquire any water supply or sewage systems or water supply and sewage system, from any sanitary district in any such county or city, and the sanitary district may convey the system to such county or city, upon: (i) the payment . . .
Where notices and certificates affecting liens to be filed (§ 55-142.1)
2016A Notices of liens, certificates and other notices affecting federal tax liens or other federal liens shall be filed in accordance with this article. B Notices of liens upon real property for obligations payable to the United States, and certificate . . .