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Returns to be filed by manufacturer and severers; time of payment of tax (§ 58.1-1612)
2016Every manufacturer or severer liable for the forest products tax, within 30 days after the expiration of each quarter, expiring respectively on the last day of March, June, September, and December of each year, shall file with the Department a retur . . .
Classification of certain historical buildings for tax purposes (§ 58.1-3221.5)
2016Buildings that are individually listed on the Virginia Landmarks Register, not including the real estate or land on which they are located, are hereby declared to be a separate class of property and shall constitute a classification for local taxatio . . .
Subpoena duces tecum for obtaining records concerning banking and credit cards (§ 19.2-10.1)
2016A A financial institution as defined in § 6.2-604, money transmitter as defined in § 6.2-1900, or commercial businesses providing credit history or credit reports; or an issuer as defined in § 6.2-424 shall disclose a record or other information p . . .
(Contingent effective date, and contingent expiration date) Distribution of recordation tax for certain transportation-related purposes (§ 58.1-815.4)
2016Effective July 1, 2008, of the state recordation taxes imposed pursuant to §§ 58.1-801 and 58.1-803, the revenues collected each fiscal year from $ 0.03 of the total tax imposed under each section shall be deposited by the Comptroller as follows: . . .
Appraisal management companies; license required; posting of bond or letter of credit (§ 54.1-2021.1)
2016A No person shall engage in business as an appraisal management company without a license issued by the Board. B The Board may issue a license to do business as an appraisal management company in the Commonwealth to any applicant who has submitted a . . .
False statements to obtain property or credit (§ 18.2-186)
2016A A person shall be guilty of a Class 1 misdemeanor if he makes, causes to be made or conspires to make directly, indirectly or through an agency, any materially false statement in writing, knowing it to be false and intending that it be relied upon, . . .
(Effective January 1, 2017) Prior service or membership credit for certain members; service credit for accumulated sick leave (§ 51.1-142.2)
2016Certain members may purchase credit for service as provided in this section. . . .
Sales or leases presumed subject to tax; exemption certificates (§ 58.1-623)
2016A All sales or leases are subject to the tax until the contrary is established. The burden of proving that a sale, distribution, lease, or storage of tangible personal property is not taxable is upon the dealer unless he takes from the taxpayer a cer . . .
Nutrient credit certification (§ 62.1-44.19:20)
2016A The Board may adopt regulations for the purpose of establishing procedures for the certification of point source nutrient credits except that no certification shall be required for point source nitrogen and point source phosphorus credits generated . . .
Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc (§ 58.1-1813)
2016A Any corporate, partnership or limited liability officer who willfully fails to pay, collect or truthfully account for and pay over any tax administered by the Department of Taxation, or willfully attempts in any manner to evade or defeat any such t . . .