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The State Future Farmers of America, Future Homemakers of America and Future Business Leaders of America (§ 58.1-3619)
2016A The Future Farmers of America, the Future Homemakers of America, and local affiliates or subsidiaries thereof, located throughout the Commonwealth, are hereby classified as benevolent organizations.The tax exemption provided in this subsection shal . . .
Return of local surplus funds (§ 15.2-2511.1)
2016Any locality may by ordinance develop a method for returning surplus real property tax revenues to taxpayers who are assessed real property taxes in any fiscal year in which the locality reports a surplus. The locality may reduce a taxpayer’s r . . .
Definitions (§ 13.1-875)
2016In this article:”Corporation” includes any domestic corporation and any domestic or foreign predecessor entity of a domestic corporation in a merger or other transaction in which the predecessor’s existence ceased upon consummation . . .
Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes (§ 58.1-3906)
2016A Any corporate, partnership or limited liability company officer who willfully fails to pay, collect, or truthfully account for and pay over any local admission, transient occupancy, food and beverage, or daily rental property tax administered by th . . .
Requirements for appeal (§ 16.1-107)
2016No appeal shall be allowed unless and until the party applying for the same or someone for him shall give bond, in an amount and with sufficient surety approved by the judge or by his clerk if there is one, or in an amount sufficient to satisfy the j . . .
Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits (§ 58.1-3341)
2016No lien upon real estate for taxes and levies due and payable to the Commonwealth or any political subdivision thereof which has been, or shall hereafter become, delinquent for twenty or more years shall be enforced in any proceeding at law or in equ . . .
Petition to ascertain delinquent taxes; exoneration from lien (§ 58.1-3959)
2016Any person interested in real estate may file a petition in the circuit court of the county or city wherein the assessment of taxes was made, for the purpose of having ascertained any and all delinquent taxes due upon such real estate or any delinque . . .
Sale of business (§ 58.1-2299.5)
2016If any distributor liable for any tax, penalty, or interest levied under this chapter sells out his business or stock of goods or quits the business, he shall make a final return and payment within 15 days after the date of selling or quitting the bu . . .
Disclosure of information; penalties (§ 58.1-2294)
2016A The Commissioner may divulge tax information collected in administering this chapter to the Tax Commissioner, or to any director of finance or other authorized collector of county, city, or town taxes who, for the performance of his official duties . . .
§ 58.1-635. (Contingent expiration date -- see note) Failure to file return; fraudulent return; civil penalties (§ )
2016A When any dealer fails to make any return and pay the full amount of the tax required by this chapter, there shall be imposed, in addition to other penalties provided herein, a specific penalty to be added to the tax in the amount of six percent if . . .