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Apportionment of food and beverage or meals tax (§ 58.1-3834)
2016In any case where a business is located partially within two or more local jurisdictions by reason of the boundary line between the local jurisdictions passing through such place of business, and one or more of the local jurisdictions imposes the foo . . .
Allocation of tax to localities (§ 58.1-1611)
2016Notwithstanding the provisions of §§ 58.1-1609 and 58.1-1610, fifty percent of tax collected within any county or city shall be allocated for expenditure within such county or city. Such sums shall be used within such county or city for the same pu . . .
Remittance of tax to supplier (§ 58.1-2231)
2016A A distributor shall remit tax due on motor fuel removed at a terminal rack to the supplier of the fuel. A licensed distributor shall not be required to remit the tax to the supplier until the date the supplier is required to pay the tax to the Comm . . .
Payment of estimated tax; notice of installment due; information to be transmitted to Department (§ 58.1-495)
2016The estimated tax with respect to which a declaration is required by this article shall be paid as specified in § 58.1-491 to the treasurer of the county or city with whose commissioner of the revenue the taxpayer files his declaration of estimated . . .
Declarations of estimated income tax required; contents, etc (§ 58.1-500)
2016A Every corporation subject to taxation under this chapter shall make a declaration of estimated tax for the taxable year if its income tax imposed by this chapter, for such taxable year, reduced by any credits allowable against the tax, can reasonab . . .
Deeds of trust or mortgages; maximum tax (§ 58.1-803)
2016B On deeds of trust or mortgages upon the works and property of a railroad lying partly within the Commonwealth and partly without the Commonwealth, the tax shall be only upon such proportion of the amount of bonds, or other obligations secured there . . .
Enterprise zone real property investment tax credit (§ 59.1-280.1)
2016A As used in this section:”Large qualified zone resident” means a qualified zone resident making qualified zone investments in excess of $ 100 million when such qualified zone investments result in the creation of at least 200 permanent f . . .
Motion picture production tax credit (§ 58.1-439.12:03)
2016A For taxable years beginning on and after January 1, 2011, but prior to January 1, 2019, any motion picture production company with qualifying expenses of at least $ 250,000 with respect to a motion picture production filmed in Virginia shall be all . . .
Transient occupancy tax (§ 58.1-3819)
2016A Any county, by duly adopted ordinance, may levy a transient occupancy tax on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days. Such . . .
Filing of individual, estate or trust income tax returns with the Department (§ 58.1-306)
2016Every individual and fiduciary responsible for filing income tax returns may file such returns with the Department of Taxation or the appropriate commissioner of the revenue. Whenever an individual or fiduciary files with the Department an income tax . . .