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Commissioner of the Department of Veterans Services; rules and regulations (§ 58.1-3219.11)
2016The Commissioner of the Department of Veterans Services shall promulgate rules and regulations governing the administration and implementation of the property tax exemption under this article. Such rules and regulations shall include, but not be limi . . .
Definitions (§ 59.1-445)
2016As used in this chapter, unless the context requires a different meaning:”Accommodations” means any real property improvement provided by the travel club to its members for lodging purposes, including, without limitation, condominiums, ho . . .
Legal rate of interest; when legal rate implied (§ 6.2-301)
2016A The legal rate of interest shall be an annual rate of six percent. B Except as provided in subsection (b) of § 8.3A-112 and § 6.2-302, the legal rate of interest shall be implied when there is an obligation to pay interest and no express contrac . . .
Practice of law; student internship program; definition (§ 54.1-3900)
2016Persons who hold a license or certificate to practice law under the laws of this Commonwealth and have paid the license tax prescribed by law may practice law in the Commonwealth.Any person authorized and practicing as counsel or attorney in any stat . . .
Extensions of time (§ 58.1-2525)
2016The Department may grant a reasonable extension of time for payment of estimated tax, or any installment, or for filing any declaration pursuant to this article, on condition that the taxpayer shall pay interest on the amount involved at the rate set . . .
Definitions (§ 58.1-486.1)
2016“Owner” means the same as that term is defined in § 58.1-390.1.”Pass-through entity” means the same as that term is defined in § 58.1-390.1.”Taxable year” when used in regard to pass-through entities means the ta . . .
No injunctions against assessment or collection of taxes (§ 58.1-1831)
2016No suit for the purpose of restraining the assessment or collection of any tax, state or local, shall be maintained in any court of this Commonwealth, except when the party has no adequate remedy at law. . . .
(Effective October 1, 2016) Prohibited acts (§ 23.1-225)
2016A Without prior Council approval, no person or other entity subject to the provisions of this article shall use in any manner within the Commonwealth the term “college” or “university” or abbreviations or words of similar mean . . .
Disposition of funds not needed for mosquito control (§ 32.1-196)
2016Whenever funds accumulated by a mosquito control district are determined by the commission for such district to be no longer needed for the control of mosquitoes, such commission may transfer such funds as follows: (1) funds contributed by the Board, . . .
Contrary provisions of will or other instrument to govern (§ 64.2-543)
2016A For purposes of this section:”Includable beneficial interest” means any property, interest, or benefit included in a person’s estate for estate tax purposes that passes pursuant to an instrument other than such person’s will . . .