2,472 results found.

• Funds from telephone service or credit cards (§ 22.1-89.3)

  2016

  • 22.1 Education
  • 8 Public School Funds
  • 1 State And Local Funds

  Any school board may enter into a contract with a commercial institution for the issuance of a telephone service or credit card that would bear the name of the school board. No such card shall contain an image of the seal of the Commonwealth or any o . . .

• Imposition of tax (§ 58.1-2904)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 29.1 Natural Gas Consumption Tax

  A Effective January 1, 2001, there is hereby imposed, in addition to the local consumer utility tax of Article 4 (§ 58.1-3812 et seq.) of Chapter 38 of this title, a tax on the consumers of natural gas in the Commonwealth based on volume of gas at s . . .

• Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate; penalty (§ 18.2-204.3)

  2016

  • 18.2 Crimes And Offenses Generally
  • 6 Crimes Involving Fraud
  • 7 Miscellaneous False And Fraudulent Acts

  A Any person who transfers or attempts to transfer any trade or business to another person, where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor. B Any person who knowingly . . .

• Nonpayment of tax; lien for unpaid taxes; certificate of release from lien (§ 58.1-908)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 9 Virginia Estate Tax
  • 1 Substantive Provisions Generally

  A A lien shall arise as follows upon all property, real or personal, located in the Commonwealth of Virginia, of every decedent having a taxable estate who fails to pay the tax imposed by this chapter: B Such part of the property of a decedent as ma . . .

• Agreements with the Commonwealth Transportation Board; payment of special improvements tax to Transportation Trust Fund (§ 33.2-2106)

  2016

  • 33.2 Highways And Other Surface Transportation Systems
  • IV Local And Regional Transportation
  • 21 Transportation Districts Within Certain Counties

  A In addition to any other power conferred by this chapter, the district may contract with the Commonwealth Transportation Board for the Commonwealth Transportation Board to perform any of the purposes of the district.The district may agree by contra . . .

• Indexing by tax map reference number (§ 17.1-252)

  2016

  • 17.1 Courts Of Record
  • 2 Clerks, Clerks' Offices And Records
  • 3 Records, Recordation And Indexing Generally

  Circuit court clerks in those localities with a unique parcel identification system shall require that any deed or other instrument conveying or relating to an interest in real property bear, on the first page of the deed or other instrument, or stat . . .

• (Effective October 1, 2016) Academic credit for American Sign Language (§ 23.1-905)

  2016

  • 23.1 Institutions Of Higher Education; Other Educational And Cultural Institutions
  • II Students And Campus
  • 9 Academic Policies
  • 3 Course Credit.

  Each public institution of higher education shall count credit received for successful completion of American Sign Language courses either in a secondary school or another institution of higher education toward satisfaction of the foreign language en . . .

• Supplier election to collect tax on out-of-state removals (§ 58.1-2209)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 2 Motor Fuel Licensing

  A An applicant for a license as a supplier may elect on the application to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state. The Commissioner shall pro . . .

• Sales presumed subject to tax; exemption certificates; Internet access service providers (§ 58.1-657)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6.2 Virginia Communications Sales And Use Tax

  A All sales are subject to the tax until the contrary is established. The burden of proving that a sale of communications services is not taxable is upon the communications services provider unless he takes from the taxpayer a certificate to the effe . . .

• Additional one percent tax on gas (§ 58.1-3713.4)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 37 License Taxes

  Notwithstanding the rate limitations established in §§ 58.1-3712 and 58.1-3713, a county or city may levy an additional license tax on every person engaging in the business of severing gases from the earth. The license tax shall be at a rate not to . . .

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