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Duties of commissioner of the revenue relating to income tax (§ 58.1-305)
2016Every commissioner of the revenue shall obtain an income tax return from every individual or fiduciary within his jurisdiction who is liable under the law to file such a return with him; provided such individual or fiduciary has not filed such a retu . . .
Collection of taxes and fees; service charge; storage of credit card, debit card, and automated clearinghouse information (§ 4.1-240)
2016A The Board may accept payment by any commercially acceptable means, including checks, credit cards, debit cards, and electronic funds transfers, for the taxes, penalties, or other fees imposed on a licensee in accordance with this title. In addition . . .
(Contingent expiration date) Additional state use tax in certain counties and cities (§ 58.1-604.01)
2016In addition to the use tax imposed pursuant to § 58.1-604, there is hereby levied and imposed in each county and city located in a Planning District established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 20 . . .
Receipt of payment by credit cards; service charge (§ 22.1-116.1)
2016School boards may accept payment for services and goods by credit or debit cards. School boards accepting credit or debit card payments may, in addition to any penalties and interest, add to such payment a sum as a service charge for the acceptance o . . .
Excise tax on beer and wine coolers; payment of tax; exceptions (§ 4.1-236)
2016A There is levied on all beer and wine coolers sold in the Commonwealth an excise tax at the rate of: B The tax herein levied shall be paid by the manufacturer, bottler or wholesaler selling beer or wine coolers to licensed retailers. C Any person . . .
Assessment upon owner's death; liability of personalty for tax (§ 58.1-3342)
2016When an owner dies intestate, the commissioner of the revenue may ascertain who are the heirs of the intestate and charge the land to such heirs or he may charge the land to the decedent’s estate until a transfer thereof. When the owner has dev . . .
License tax on motor vehicle dealers (§ 58.1-3734)
2016A Notwithstanding the provisions of § 58.1-605, whenever any locality imposes a license tax applicable to motor vehicle dealers measured by the gross receipts of such dealer, the dealer may separately state the amount of tax applicable to each sale . . .
License tax on commission merchants (§ 58.1-3733)
2016Any person engaged in the business of selling merchandise on commission by sample, circular, or catalogue for a regularly established retailer, who has no stock or inventory under his control other than floor samples held for demonstration or sale an . . .
Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances (§ 58.1-3713.3)
2016A All ordinances adopted pursuant to §§ 58.1-3712 and 58.1-3713 prior to October 1, 1989, shall be valid as if they had been enacted as of January 1, 1985, as long as similar ordinances had been validly enacted under the predecessor provisions to . . .
Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share (§ 58.1-662)
2016A There is hereby created in the Department of the Treasury a special nonreverting fund which shall be known as the Communications Sales and Use Tax Trust Fund (the Fund). The Fund shall be established on the books of the Comptroller and any funds re . . .