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Gift transactions (§ 58.1-604.6)
2016A For purposes of this section, a gift transaction means a retail sale resulting from an order for tangible personal property placed by any means by any person that is for delivery to a recipient, other than the purchaser, located in another state. A . . .
Same; powers of commissioners of revenue; real estate assessments (§ 15.2-828)
2016A The director of finance shall exercise all the powers conferred and perform all the duties imposed by general law upon commissioners of the revenue, not inconsistent herewith, and shall be subject to the obligations and penalties imposed by general . . .
Water or heat, light and power companies (§ 58.1-3814)
2016A Any county, city or town may impose a tax on the consumers of the utility service or services provided by any water or heat, light and power company or other corporations coming within the provisions of Chapter 26 (§ 58.1-2600 et seq.), which tax . . .
Late filing or payment; civil penalty (§ 58.1-2299.6)
2016A Any person who fails to file a return required by this chapter on a timely basis shall be subject to a civil penalty. The amount of the civil penalty shall be as follows: B Interest at the rate of one percent per month or fraction thereof shall ac . . .
Collection, disclosure, or display of social security number (§ 2.2-3808)
2016A It shall be unlawful for any agency to: B Agency-issued identification cards, student identification cards, or license certificates issued or replaced on or after July 1, 2003, shall not display an individual’s entire social security number . . .
Exemptions (§ 58.1-1002)
2016The tax levied shall not apply to free distribution of sample cigarettes in packages containing five or fewer cigarettes or to any package of cigarettes customarily donated free of charge by manufacturers of cigarettes to employees in factories where . . .
No injunctions against assessment or collection of taxes (§ 58.1-3993)
2016No suit for the purpose of restraining the assessment or collection of any local tax shall be maintained in any court of this Commonwealth, except when the party has no adequate remedy at law. . . .
Issuance of obligations for project costs (§ 58.1-3245.4)
2016Any county, city or town which adopts tax increment financing may issue obligations and may make development project cost commitments secured by the Tax Increment Financing Fund established in § 58.1-3245.2 to finance the development project costs. . . .
Same; powers of commissioners of revenue; real estate reassessments (§ 15.2-619)
2016The director of finance shall exercise all the powers conferred and perform all the duties imposed by general law upon commissioners of the revenue, not inconsistent herewith, and shall be subject to the obligations and penalties imposed by general l . . .
Additional authority to sell land for certain delinquent special taxes or special assessments (§ 58.1-3965.2)
2016In addition to the authority provided by subsection A of § 58.1-3965, a locality may provide, as part of any ordinance adopted pursuant to Article 6 (§ 15.2-5152 et seq.) of Chapter 51 of Title 15.2 (i) to create a community development authority o . . .