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Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien (§ 58.1-1809)
2016Any court having jurisdiction over a creditor’s bill, partition suit, condemnation suit, interpleader or other cause or action in which it is necessary to make the Commonwealth a party in order to determine the respective rights of two or more . . .
Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation (§ 58.1-812)
2016A Except as otherwise provided in this chapter, no deed, deed of trust, contract or other instrument shall be admitted to record without the payment of the tax imposed thereon by law and the fee pursuant to § 58.1-817, as applicable. However, after . . .
§ 58.1-2295. (Contingent expiration date -- see note) Levy; payment of tax (§ )
2016B The tax shall be imposed at a rate of 2.1 percent of the sales price charged by a distributor for fuels sold to a retail dealer for retail sale in any such county or city. In any such sale to a retail dealer in which the distributor and the retail . . .
(Effective July 1, 2017) Absorption of tax prohibited (§ 58.1-626)
2016No person shall advertise or hold out to the public, directly or indirectly, that he will absorb all or any part of the sales or use tax, or that he will relieve the purchaser, consumer, or lessee of the payment of all or any part of such tax. Any pe . . .
§ 58.1-638.2. (Contingent effective date -- see note) Disposition of state and local sales tax revenue collected pursuant to federal legislation granting remote collection authority (§ )
2016Notwithstanding any provisions of § 58.1-638 to the contrary, any state and local sales and use tax revenue collected pursuant to federal legislation granting the Commonwealth authority to compel remote sellers to collect the tax for sales made int . . .
Status and general powers of district; power to levy tax or service charge; approval of landowners required (§ 10.1-625)
2016A watershed improvement district shall have all of the powers of the soil and water conservation district or districts in which the watershed improvement district is situated, and in addition shall have the authority to levy and collect a tax or serv . . .
City tax (§ 58.1-1208)
2016Any city in this Commonwealth in which is located any bank may, by ordinance, impose a tax not to exceed 80 percent of the state rate of taxation on each $ 100 of the net capital of such bank located in such city. If such bank also has offices that a . . .
Collection of tax; penalty (§ 58.1-659)
2016A The tax levied by this chapter shall be collected and remitted by the communications services provider, but the communications services provider shall separately state the amount of the tax and add such tax to the sales price or charge. Thereafter, . . .
Collection and disposition of tax; reports (§ 3.2-2007)
2016A Every processor shall collect the tax on all slaughter hogs purchased by him, other than at a livestock auction market, and remit such tax to the Tax Commissioner to the credit of the Virginia Pork Industry Fund. B Every livestock auction market s . . .
Returns to be filed by manufacturer and severers; time of payment of tax (§ 58.1-1612)
2016Every manufacturer or severer liable for the forest products tax, within 30 days after the expiration of each quarter, expiring respectively on the last day of March, June, September, and December of each year, shall file with the Department a retur . . .