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Returns by communications services providers; payment to accompany return (§ 58.1-654)
2016A Every communications services provider required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the month in which the tax is billed, transmit to the Tax Commissioner a return showing the sales pr . . .
Transaction of business without registration; civil penalty (§ 13.1-1247)
2016A A foreign business trust transacting business in the Commonwealth shall not maintain any action, suit, or proceeding in any court of the Commonwealth until it has registered in the Commonwealth. B The successor to a foreign business trust that tra . . .
Tax exemption information (§ 58.1-3604)
2016A The appropriate county, city or town assessing officer shall make and maintain an inventory and assessment of all tax-exempt real property and all such property immune from real estate taxation within his county, city or town, excluding streets, hi . . .
Inspection of books and records (§ 58.1-2708)
2016The Department and its authorized agents and representatives shall have the right at any reasonable time to inspect the books and records of any motor carrier subject to the tax imposed by this chapter. . . .
Commissioner to preserve returns; destruction of returns; penalty (§ 58.1-3112)
2016A The commissioner of the revenue shall preserve in a permanent file in his office all returns of tangible personal property, machinery and tools, and merchants’ capital. B The commissioner may, in his discretion, subject to the requirements o . . .
Accounting (§ 58.1-440)
2016A A corporate taxpayer’s taxable year under this chapter shall be the same as his taxable year for federal income tax purposes. B If a taxpayer’s taxable year is changed for federal income tax purposes, his taxable year for purposes of t . . .
Offer to sell to former owner (§ 25.1-108)
2016A If a condemnor has acquired a fee simple interest in property by exercise of its power of eminent domain and subsequently declares that the property is surplus, the condemnor shall offer, within 30 days following such determination, to sell such pr . . .
Definitions (§ 62.1-44.19:13)
2016As used in this article, unless the context requires a different meaning:”Annual mass load of total nitrogen” (expressed in pounds per year) means the daily total nitrogen concentration (expressed as mg/L to the nearest 0.01 mg/L) multipl . . .
Tax revenues of the Commonwealth or any other political subdivision not pledged (§ 15.2-6412)
2016Nothing in this chapter shall be construed as authorizing the pledging of the faith and credit of the Commonwealth of Virginia, or any of its revenues, or the faith and credit of any other political subdivision of the Commonwealth, or any of its reve . . .
Exclusions and deductions from "gross receipts." (§ 58.1-3732)
2016A Gross receipts for license tax purposes shall not include any amount not derived from the exercise of the licensed privilege to engage in a business or profession in the ordinary course of business.The following items are excluded: B The following . . .