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Local taxes not prohibited; use of dual die or stamp to evidence payment of both county, city, or town and state tax on cigarettes (§ 58.1-3830)
2016A No provision of Chapter 10 (§ 58.1-1000 et seq.) of this title shall be construed to deprive counties, cities and towns of the right to levy taxes upon the sale or use of cigarettes, provided such county, city or town had such power prior to Janua . . .
Transfers not required until tax ascertained or security given (§ 64.2-542)
2016An executor, administrator, or other fiduciary is not required to transfer, pay over, or distribute any fund or property subject to an estate tax imposed by the Commonwealth, any other state, or the United States until the devisee, legatee, distribut . . .
§ 58.1-2289. (For contingent effective date, see note) Disposition of tax revenue generally (§ )
2016A Unless otherwise provided in this section, all taxes and fees, including civil penalties, collected by the Commissioner pursuant to this chapter, less a reasonable amount to be allocated for refunds, shall be promptly paid into the state treasury a . . .
Time for filing declarations of estimated tax (§ 58.1-2521)
2016A The declaration of estimated tax shall be filed as follows:If the requirements of subsection A of § 58.1-2520 are first met: B The application of this section to taxable years of less than 12 months shall be in accordance with guidelines prescrib . . .
Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment (§ 58.1-3511)
2016A The situs for the assessment and taxation of tangible personal property, merchants’ capital and machinery and tools shall in all cases be the county, district, town or city in which such property may be physically located on the tax day. Howe . . .
Liability for tax on imports (§ 58.1-2220)
2016A The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is imported by a system transfer (i) to a refinery shall be payable by the refiner or (ii) to a terminal shall be jointly and severally payable by the person importing the fuel a . . .
Levy of excise tax (§ 3.2-2006)
2016An excise tax of 10 cents ($ 0.10) per head shall be levied on all hogs sold in the Commonwealth for slaughter, and an excise tax of five cents ($ 0.05) per head shall be levied on all hogs sold in the Commonwealth as feeder pigs. For purposes of thi . . .
Levy of tax or service charge; when district in two or more counties or cities; landbooks certified to treasurers (§ 10.1-626)
2016A On or before March 1 of each year, the trustees of the watershed improvement district shall make an estimate of the amount of money they deem necessary to be raised for the year in such district (i) for operating expenses and interest payments and . . .
Rate of tax on sales of food purchased for human consumption (§ 58.1-611.1)
2016A The tax imposed by §§ 58.1-603 and 58.1-604 on food purchased for human consumption shall be levied and distributed as follows: B The provisions of this section shall not affect the imposition of tax on food purchased for human consumption pursu . . .
Use of natural gas consumption tax relating to special regulatory tax (§ 58.1-2907)
2016The natural gas consumption tax relating to the special regulatory tax paid into the treasury under this chapter shall be deposited into a special fund used only by the Commission for the purpose of making appraisals, assessments and collections agai . . .