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Memorandum of lien for collection of taxes; release of lien (§ 58.1-1805)
2016A If any taxes or fees, including penalties and interest, assessed by the Department of Taxation in pursuance of law against any person, are not paid within thirty days after the same become due, the Tax Commissioner may file a memorandum of lien in . . .
Willful commission of prohibited acts; criminal penalties (§ 58.1-2273)
2016Any person who willfully commits any of the following acts, with the intent to (i) evade or circumvent the Commonwealth’s fuels tax laws or (ii) assist any other person in efforts to evade or circumvent such laws, shall be guilty of a Class 6 . . .
Definitions (§ 51.1-124.3)
2016As used in this chapter, unless the context requires a different meaning:”Abolished system” means the Virginia Retirement Act, §§ 51-30 through 51-111, repealed by Chapter 1 of the Acts of Assembly of 1952.”Accumulated contributio . . .
Nutrient Offset Fund established; purposes (§ 10.1-2128.2)
2016A There is hereby created in the state treasury a special nonreverting fund to be known as the Nutrient Offset Fund, hereafter referred to as “the Subfund,” which shall be a subfund of the Virginia Water Quality Improvement Fund and admin . . .
Memorandum of lien (§ 58.1-632)
2016The Tax Commissioner is empowered, when any tax becomes delinquent under this chapter, to issue a memorandum of lien for the collection of the tax, penalty and interest from each delinquent taxpayer. Section 58.1-1805 shall apply to such memorandum, . . .
Powers and duties of the Joint Subcommittee; staffing; reports (§ 30-338)
2016The Joint Subcommittee shall have the following powers and duties: The Joint Subcommittee is authorized to establish a technical advisory group to assist the work of the Joint Subcommittee and Department of Taxation staff by providing additional g . . .
Accounting-deferred taxes (§ 58.1-440.1)
2016In the case of a pipeline distribution company, a gas utility, a gas supplier or an electric supplier, as defined in § 58.1-400.2, that was subject to the tax imposed under § 58.1-2626 with respect to its gross receipts received during the year com . . .
§ 58.1-635. (Contingent effective date -- see note) Failure to file return; fraudulent return; civil penalties (§ )
2016A When any dealer fails to make any return and pay the full amount of the tax required by this chapter, there shall be imposed, in addition to other penalties provided herein, a specific penalty to be added to the tax in the amount of six percent if . . .
Violations; penalties (§ 60.2-536.3)
2016A If a person knowingly transfers, or attempts to transfer, any trade or business where the sole or primary purpose is to obtain a lower unemployment tax rate, or if a person knowingly advises another person to engage, or attempt to engage, in such t . . .
Liability upon return of contribution (§ 50-73.43)
2016A If a partner has received the return of any part of his contribution without violation of the partnership agreement or this chapter, he is liable to the limited partnership for a period of one year thereafter for the amount of the returned contribu . . .