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Legislation that creates or renews tax credits (§ 30-19.1:11)
2016No bill proposing to add a new state tax credit or renew an existing state tax credit shall be reported from any committee of the General Assembly unless such bill contains an expiration date of not longer than five years from the effective date of t . . .
Worker retraining tax credit (§ 58.1-439.6)
2016A As used in this section, unless the context clearly requires otherwise:”Eligible worker retraining” means retraining of a qualified employee that promotes economic development in the form of (i) noncredit courses at any of the Commonwea . . .
Who to tax costs (§ 17.1-624)
2016The clerk of the court wherein any party recovers costs shall tax the same. . . .
Liability for tax on removals from a terminal (§ 58.1-2219)
2016A The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is removed by a system transfer from a terminal in Virginia shall be paid by the position holder of the fuel; however, if the position holder is not the terminal operator, the te . . .
Annual special improvements tax; use of revenues (§ 33.2-2005)
2016Upon the written request of the commission made concurrently to the local governing body or bodies pursuant to this chapter, each local governing body may levy and collect an annual special improvements tax on taxable real estate zoned for commercial . . .
Counties, cities and towns authorized to levy a license tax on peddlers at wholesale (§ 58.1-3718)
2016A For purposes of the license tax authorized in § 58.1-3703, any person, firm or corporation, who or which sells or offers to sell goods, wares or merchandise to licensed dealers, other than at a definite place of business operated by the seller, an . . .
Additional tax paid by grantor; collection (§ 58.1-802)
2016A In addition to any other tax imposed under the provisions of this chapter, a tax is hereby imposed on each deed, instrument, or writing by which lands, tenements, or other realty sold is granted, assigned, transferred, or otherwise conveyed to, or . . .
Imposition of tax (§ 58.1-931)
2016A When the gross estate of a decedent at the date of death is of such value as to require filing a federal estate tax return and such estate contains certain farm or business real property which qualified for valuation under § 2032A of the Internal . . .
Transient occupancy tax; Roanoke County (§ 58.1-3819.1)
20161 Notwithstanding any other provision of law, general or special, and in lieu of any authority to impose a transient occupancy tax in any other provision of law, general or special, Roanoke County may impose a total transient occupancy tax not to exc . . .
Amended return; additional tax (§ 58.1-938)
2016If, after the filing of a duplicate federal generation skipping tax return, the federal authorities increase or decrease the amount of the federal generation skipping transfer tax, an amended return shall be filed with the Department showing all chan . . .