2,472 results found.

• Forwarding of tax information to law-enforcement officials (§ 58.1-2422)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 24 Virginia Motor Vehicle Sales And Use Tax

  The Commissioner may, in his discretion, upon request duly received from the official charged with the duty of enforcement of motor vehicle tax laws of any other state, forward to such official any information which he may have in his possession rela . . .

• Admissions tax in certain counties (§ 58.1-3818)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 38 Miscellaneous Taxes
  • 5 Admission Tax

  A Fairfax, Arlington, Dinwiddie, Prince George and Brunswick Counties are hereby authorized to levy a tax on admissions charged for attendance at any event. The tax shall not exceed 10 percent of the amount of charge for admission to any such event. . . .

• Notice of local tangible personal property tax relief program for the elderly and handicapped (§ 58.1-3506.6)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 35 Tangible Personal Property, Machinery And Tools And Merchants' Capital
  • 1.01 Alternative Tax Rates For Elderly And Handicapped

  The treasurer of any county, city or town shall enclose written notice, in each tangible personal property tax bill, of the terms and conditions of any local tangible personal property tax relief program established in the jurisdiction pursuant to § . . .

• Nonpayment of excise tax on beer and wine coolers; additional penalties (§ 4.1-332)

  2016

  • 4.1 Alcoholic Beverage Control Act
  • 3 Prohibited Practices; Penalties; Procedural Matters
  • 1 Prohibited Practices Generally

  A No person shall sell beer or wine coolers to retailers or consumers without paying the excise tax imposed by § 4.1-236. No retailer shall purchase, receive, transport, store or sell any beer or wine coolers on which such retailer has reason to kn . . .

• Failure by individual, trust or estate to pay estimated tax (§ 58.1-492)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 19 Estimated Tax

  A In the case of any underpayment of estimated tax by an individual, trust or estate, except as provided in subsection C, there shall be added to the tax under this chapter for the taxable year an amount determined at the rate established for interes . . .

• Referendum on question of levying apple excise tax (§ 3.2-1208)

  2016

  • 3.2 Agriculture, Animal Care, And Food
  • II Boards, Councils, Foundations, And Commissions
  • B Commodity Boards
  • 12 Apple Board

  The Board shall authorize the holding of a referendum as set forth in this article. The Commissioner shall be fully empowered and directed to hold and conduct a referendum on the question of whether or not the producers of apples in the Commonwealth . . .

• § 58.1-604.1. (Contingent effective date -- see note) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts (§ )

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6 Retail Sales And Use Tax

  In addition to the use tax levied pursuant to § 58.1-604 and notwithstanding the provisions of § 58.1-611, a use tax is levied upon the storage or use of all motor vehicles, machines, machinery, tools or other equipment brought, imported or caused . . .

• Basis of tax; estimate of tax; penalty for misrepresentation (§ 58.1-1403)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 14 Virginia Watercraft Sales And Use Tax

  A The Tax Commissioner shall assess and collect the tax for the use or sale of a watercraft pursuant to subdivisions 1 and 2 of § 58.1-1402 upon the basis of the sale price of such watercraft.Any person who sells a watercraft in this Commonwealth sh . . .

• Sediment credit use by regulated MS4s (§ 62.1-44.19:21.1)

  2016

  • 62.1 Waters Of The State, Ports And Harbors
  • 3.1 State Water Control Law
  • 4.02 Chesapeake Bay Watershed Nutrient Credit Exchange Program.

  A Subject to the conditions and limitations of subsections B, C, and D, an MS4 permittee may acquire and use sediment credits for purposes of compliance with any waste load allocations established by total maximum daily loads for the Chesapeake Bay o . . .

• Administration and enforcement of tax (§ 58.1-1016)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 10 Cigarette Tax
  • 1 Excise Tax

  The Department shall administer and enforce the tax imposed by this article. It shall have the power to enter upon the premises of any person and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, a . . .

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