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Barge and rail usage tax credit (§ 58.1-439.12:09)
2016A As used in this section:”International trade facility” means a company that: B For taxable years beginning on and after January 1, 2011, but before January 1, 2022, a company that is an international trade facility shall be allowed a c . . .
Combined transient occupancy and food and beverage tax (§ 58.1-3842)
2016A Rappahannock County and Madison County, by duly adopted ordinance, are hereby authorized to levy a tax on occupancy in a bed and breakfast establishment on which the county is authorized to levy a transient occupancy tax under § 58.1-3819 and on f . . .
Remittance of tax to provider of alternative fuel (§ 58.1-2252)
2016A purchaser of alternative fuel, other than a bulk user of alternative fuel or a retailer of alternative fuel who is liable for the tax pursuant to subsection A of § 58.1-2251, shall remit the tax due on the fuel to the provider of the fuel. A bulk . . .
Tangible personal property tax relief; local tax rates on vehicles qualifying for tangible personal property tax relief (§ 58.1-3524)
2016A For tax year 2006 and all tax years thereafter, counties, cities, and towns shall be reimbursed by the Commonwealth for providing the required tangible personal property tax relief as set forth herein. B For tax year 2006 and all tax years thereaf . . .
Locality license and payment of locality license tax may be required (§ 46.2-2063)
2016The governing body of any county, city, or town may require a license for and impose upon and collect a license tax from every person, firm, association, or corporation that operates or intends to operate in such county, city, or town any taxicab or . . .
Failure to pay estimated tax (§ 58.1-2648)
2016A In case of any underpayment of estimated tax by a taxpayer, there shall be added to the tax for the tax year an amount determined at the rate provided in § 58.1-15 upon the amount of the underpayment for the period of the underpayment (determined . . .
Time for payment of tax (§ 58.1-1506)
2016A Except as provided in subsection B, the tax on the sale or use of an aircraft required to be licensed by this Commonwealth shall be paid by the purchaser or user of such aircraft and collected by the Commissioner prior to the time the owner applies . . .
Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects (§ 58.1-3816)
2016No county with a population of over 150,000, shall levy a utility consumers’ tax as authorized by this article if such county levies a personal property tax on household goods and personal effects. Household goods shall be limited to furniture, . . .
Residency for portion of tax year (§ 58.1-303)
2016A Any person who, during the taxable year, becomes a resident of Virginia, whether domiciliary or actual, for purposes of income taxation, by moving to the Commonwealth from without during such taxable year, shall be taxable as a resident for only th . . .
Nonjudicial sale of tax delinquent real properties of minimal size and value (§ 58.1-3975)
2016Notwithstanding any other provision of this title, the treasurer or other officer responsible for collecting taxes may sell, at public auction, any unimproved parcel of real property that is assessed at less than $ 10,000, provided that the taxes on . . .