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Referenda (§ 3.2-2305)
2016Every five years from the date of the imposition of the tax assessment on soybeans, another referendum shall be held to determine whether the assessment for research, education, publicity, and promotion of the sale and use of soybeans shall be contin . . .
Issuance, denial or cancellation of license (§ 58.1-2247)
2016A The Commissioner shall issue a license to each applicant whose application is approved. A license shall not be transferable and remains in effect until surrendered or canceled. B The Commissioner may refuse to issue a license under this article to . . .
Bad debts (§ 58.1-655)
2016In any return filed under the provisions of this chapter, the communications services provider may credit, against the tax shown to be due on the return, the amount of sales or use tax previously returned and paid on accounts that are owed to the com . . .
Civil penalties; penalties (§ 18.2-246.13)
2016A In addition to any criminal penalties for violations of this article and except for civil penalties otherwise provided in this article, a first violation of any provision of this article shall be punishable by a civil penalty of no more than $ 1,00 . . .
List of delinquent town real estate taxes filed with county treasurer in certain towns (§ 58.1-3938)
2016In any town where the treasurer or other collector of town taxes does not maintain an office open during normal office hours Monday through Friday, a list of delinquent town taxes upon real estate for the preceding tax year as of December 31 of such . . .
Governmental and commodities exemptions (§ 58.1-609.1)
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: . . .
Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment (§ 58.1-2274)
2016A Upon the discovery of any fuel illegally imported into, or illegally transported, delivered, stored, acquired, or sold in, the Commonwealth, the Commissioner may order the tank or other storage receptacle in which the fuel is located to be seized a . . .
Dealers' certificates of registration (§ 58.1-613)
2016A Every person desiring to engage in or conduct business as a dealer in this Commonwealth shall file with the Tax Commissioner or the local commissioner of the revenue, if the local commissioner elects to provide the services authorized under this se . . .
County, city, etc., may be purchaser (§ 58.1-3970)
2016The county, city or town may be a purchaser at any sale held under this article or under any other provision of law for the enforcement of tax liens. . . .
Notice of cancellation or reissuance of licenses; effect of notice (§ 58.1-2232)
2016A If the Commissioner cancels the license of a distributor, importer, or aviation consumer, the Commissioner shall notify all suppliers of the cancellation. If the Commissioner issues a license to a distributor, importer or aviation consumer whose li . . .