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Basis of tax (§ 58.1-2405)
2016A In the case of the sale or use of a motor vehicle upon which the pricing information is required by federal law to be posted, the Commissioner may collect the tax upon the basis of the total sale price shown on such document; however, if the Commis . . .
Classification of certain energy-efficient buildings for tax purposes (§ 58.1-3221.2)
2016A Energy-efficient buildings, not including the real estate or land on which they are located, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real . . .
Rate of tax (§ 58.1-1204)
2016The franchise tax imposed under this chapter shall be at the rate of $ 1 on each $ 100 of net capital as hereinafter defined. The total tax liability per taxpayer under this chapter shall not exceed $ 18 million annually. If at least five banks pay s . . .
Exclusion from professional license tax (§ 58.1-2299.1)
2016The amount of the tax imposed by this chapter and collected by a distributor in any taxable year shall be excluded from gross receipts for purposes of any tax imposed under Chapter 37 (§ 58.1-3700 et seq.). . . .
Additional transient occupancy tax for certain counties (§ 58.1-3823)
2016A In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819 through 58.1-3821, Hanover County, Chesterfield County and Henrico County may impose: B In addition to such transient occupancy taxes as are authorized by §§ 58.1- . . .
Duty to levy school tax (§ 22.1-95)
2016Each county, city and town is authorized, directed and required to raise money by a tax on all property subject to local taxation at such rate as will insure a sum which, together with other available funds, will provide that portion of the cost appo . . .
(Applicable for taxable years beginning on or after January 1, 2007) Definition of income tax (§ 58.1-332.2)
2016A For purposes of the credits in §§ 58.1-332 and 58.1-332.1, the term “income tax” is a term of art that refers to a specific type of tax levied on earned and unearned income and shall not include any other type of tax merely because it . . .
Payment of tax (§ 65.2-1002)
2016Every insurance carrier required to make such return shall file the same with the Workers’ Compensation Commission within thirty days after the close of the period covered thereby and shall at the same time pay into the state treasury a tax of . . .
Payment, collection, and disposition of tax (§ 58.1-1609)
2016A All taxes collected by the Department pursuant to § 58.1-1604 shall be paid into the state treasury. The Comptroller shall credit as special revenues, to the “Reforestation of Timberlands State Fund” of the Department of Forestry the f . . .
Duties of county and city treasurer in collecting tax (§ 58.1-353)
2016Each county and city treasurer shall proceed promptly to collect all individual and fiduciary income taxes for the taxable year that have been assessed by the commissioner of the revenue and remain unpaid after the time fixed by law for payment and s . . .