1,548 results found.

• Collection of delinquent tax; civil action (§ 3.2-1812)

  2016

  • 3.2 Agriculture, Animal Care, And Food
  • II Boards, Councils, Foundations, And Commissions
  • B Commodity Boards
  • 18 Potato Board
  • 2 Potato Referenda And Fund

  The tax imposed under the provisions of this article and unpaid on the date when due shall bear interest at a rate determined in accordance with § 58.1-1812, from and after the due date until paid. If any person defaults in any payment of the tax or . . .

• Biodiesel and green diesel fuels producers tax credit (§ 58.1-439.12:02)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A For purposes of this section:”Biodiesel fuel” means a fuel composed of mono-alkyl esters of long-chain fatty acids derived from vegetable oils or animal fats, designated B100, and meeting the requirements of ASTM D6751.”Green dies . . .

• Tax Commissioner authorized to make reproductions of tax documents (§ 58.1-106)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 1 General Provisions

  Notwithstanding any other provision of law, the Tax Commissioner may cause all or any part of the state tax returns, correspondence, documents, forms, statements, reports or working papers kept by or in the possession of the Department to be reproduc . . .

• Additional transient occupancy tax in Arlington County (§ 58.1-3825.3)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 38 Miscellaneous Taxes
  • 6 Transient Occupancy Tax

  In addition to such transient occupancy taxes as are authorized by §§ 58.1-3819 and 58.1-3820, beginning July 1, 2016, and ending July 1, 2018, Arlington County may impose an additional transient occupancy tax not to exceed one-fourth of one percen . . .

• Agricultural best management practices tax credit (§ 58.1-339.3)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 3 Tax Credits For Individuals

  A For all taxable years beginning on and after January 1, 1998, any individual who is engaged in agricultural production for market, or has equines that create needs for agricultural best management practices to reduce nonpoint source pollutants, and . . .

• Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties (§ 58.1-1017)

  2016

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

  A Any person, except as otherwise provided by law, who sells, purchases, transports, receives, or possesses unstamped cigarettes shall be required to pay any tax owed pursuant to this chapter. In addition, such person shall be required to pay a civil . . .

• Imposition of tax (§ 58.1-400)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 10 Taxation Of Corporations

  A tax at the rate of six percent is hereby annually imposed on the Virginia taxable income for each taxable year of every corporation organized under the laws of the Commonwealth and every foreign corporation having income from Virginia sources. . . .

• (Effective July 1, 2017) Collection of tax (§ 58.1-625)

  2016

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

  A The tax levied by this chapter shall be paid by the dealer, but the dealer shall separately state the amount of the tax and add such tax to the sales price or charge. Thereafter, such tax shall be a debt from the purchaser, consumer, or lessee to t . . .

• Same; levy of tax (§ 21-138)

  2016

  • 21 Drainage, Soil Conservation, Sanitation And Public Facilities Districts
  • 2 Sanitary Districts
  • 2 Bonds Of Sanitary Districts

  The governing body shall, if necessary for the payment of the interest on the bonds or to increase the sinking fund provided for hereunder, levy an annual tax upon all the property in the district subject to local taxation to pay such interest and to . . .

• § 58.1-2289. (For contingent expiration, see note) Disposition of tax revenue generally (§ )

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 9 Disposition Of Tax Revenues

  A Unless otherwise provided in this section, all taxes and fees, including civil penalties, collected by the Commissioner pursuant to this chapter, less a reasonable amount to be allocated for refunds, shall be promptly paid into the state treasury a . . .

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