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License requirements for contractors (§ 58.1-3715)
2016A When a contractor has paid any local license tax required by the county, city or town in which his principal office and any branch office or offices may be located, no further license or license tax shall be required by any other county, city or to . . .
Property title records (§ 13.1-1285)
2016A Whenever the records in the office of the clerk of the Commission reflect that a domestic or foreign business trust has changed or corrected its name, merged into a domestic or foreign corporation, limited liability company, business trust, limited . . .
(Repealed effective October 1, 2016) Gifts and bequests; exemption from taxation (§ 2.2-2704)
2016Gifts and bequests of money, securities, or other property to the Fund, and the interest or income therefrom, shall be deemed gifts to the Commonwealth, and the Fund shall be exempt from all state and local taxes. Unless otherwise restricted by the t . . .
Taxation (§ 38.2-4226)
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 . . .
Petition of domiciliary state for accounting (§ 58.1-915)
2016Within sixty days after the mailing of such notice, the official or body charged with the administration of the death tax laws of the domiciliary state may file with such court in this Commonwealth a petition for an accounting in such estate. Such of . . .
Tax classification (§ 13.1-1207)
2016For purposes of any tax imposed by Title 58.1, a business trust shall be classified as a corporation, an association, a partnership, a trust, a real estate investment trust, a regulated investment company or otherwise, as shall be determined under th . . .
Modular building manufacturers and retailers (§ 58.1-610.1)
2016The retail sale of a modular building, as defined by § 58.1-602, by a modular building manufacturer or modular building retailer, as defined by § 58.1-602, shall be subject to the tax authorized by this chapter upon sixty percent of the retail sale . . .
Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc (§ 58.1-3234)
2016Property owners must submit an application for taxation on the basis of a use assessment to the local assessing officer: The governing body, by ordinance, may permit applications to be filed within no more than sixty days after the filing deadline . . .
Referenda (§ 3.2-1213)
2016The Board, upon petition by at least 10 percent of the producers in the Commonwealth as determined by the Commissioner, shall provide for a referendum on the continuation of the Apple Board or amending the excise tax on apples if established pursuant . . .
Recordkeeping requirements; inspection of records; civil penalties (§ 58.1-2299.14)
2016A Every distributor required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales taxable under this chapter, and such other books of account as may be necessary to determine the amount . . .