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Definitions (§ 58.1-511)
2016For the purposes of the article:”Interest in real property” means any right in real property, including access thereto or improvements thereon, or water, including but not limited to an open-space easement or conservation easement, provid . . .
Collection of taxes (§ 18.2-246.12)
2016Each person accepting a purchase order for a delivery sale shall collect and remit to the Board all cigarette taxes imposed by the Commonwealth with respect to such delivery sale, except that such collection and remission shall not be required to th . . .
(Repealed effective October 1, 2016) Revenue bonds not obligations of Commonwealth or political subdivision (§ 23-30.49)
2016Revenue bonds issued under the provisions of this chapter shall not be deemed to constitute a debt or liability of the Commonwealth or of any political subdivision thereof or a pledge of the faith and credit of the Commonwealth or of any such politic . . .
Investment of assets of the Commonwealth's Attorneys Training Fund (§ 51.1-124.37)
2016A In addition to such other powers as shall be vested in the Board of the Virginia Retirement System (Board), the Board shall have the full power to invest, reinvest, and manage the assets of the Commonwealth’s Attorneys Training Fund (Fund). T . . .
Provisions for payment (§ 22.1-158)
2016The governing body of any county, city or town, if the town constitutes the school division, in which the school board has borrowed money from the Literary Fund shall include in its levies and appropriate to the school board a fund sufficient to meet . . .
Duties of provider of alternative fuel as trustee (§ 58.1-2257)
2016A All tax payments due to the Commonwealth received by a provider of alternative fuel pursuant to § 58.1-2252 shall be held by the provider of alternative fuel as trustee in trust for the Commonwealth, and a provider of alternative fuel has a fiduci . . .
Proration of delinquent taxes after purchase of part of tract (§ 58.1-3227)
2016Any person who shall become the purchaser or in anywise acquire a portion of a tract of land or one or more lots, more than one of which are together assessed on one or more lines of the land assessment books, or any person having the right to charge . . .
Virginia Crime Victim-Witness Fund (§ 19.2-11.3)
2016There is hereby established the Virginia Crime Victim-Witness Fund as a special nonreverting fund to be administered by the Department of Criminal Justice Services to support victim and witness services that meet the minimum standards prescribed for . . .
Definitions (§ 64.2-539)
2016For the purposes of this article:”Gross estate” includes any property or interest that is required to be included in the gross estate of the decedent under the estate tax law of the United States, increased by any “adjusted taxable . . .
(Repealed effective October 1, 2016) Combined cooperative degree program (§ 23-7.4:7)
2016The Secretary of Education (Secretary) and the Director of the State Council of Higher Education for Virginia (Director), in consultation with each two-year or four-year public or private, nonprofit institution of higher education in the Commonwealth . . .