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Collection of tax; compensation for clerk (§ 58.1-3806)
2016The tax imposed by this article shall be collected by the clerk of court in whose office wills are admitted to probate or grants of administration are issued.The clerk who collects the tax and pays the revenues collected into the treasury of the coun . . .
When commissioner of the revenue to ascertain ownership of real estate; tax year (§ 58.1-3281)
2016Each commissioner of the revenue shall commence, annually, on January 1, and proceed without delay to ascertain all the real estate in his county or city, as the case may be, and the person to whom the same is chargeable with taxes on that day. The b . . .
Counties and cities authorized to levy severance license tax on the sale of coal (§ 58.1-3741)
2016A The governing body of any county or city may levy a severance license tax on every coal producer that sells or utilizes coal severed from the earth within its jurisdiction. The rate of tax for the sale or utilization of coal from small mines shall . . .
Payments of estimated tax (§ 58.1-491)
2016A The estimated tax with respect to which a declaration is required shall be paid as follows: B If an individual referred to in subsection F of § 58.1-490 (relating to income from farming or fishing) makes a declaration of estimated tax after Septe . . .
Board of directors; number; election; term; appointment of supervisory and credit committees (§ 6.2-1348)
2016A The board of directors shall have the authority and responsibility for directing the business affairs, funds, and records of the credit union. B The board shall consist of an odd number of directors, at least five in number, to be elected by and f . . .
Civil penalty for violation of license, registration, and tax requirements and vehicle size limitations (§ 46.2-613.1)
2016A A civil penalty of $ 250 and a processing fee of $ 20 shall be levied against any person who while at a permanent weighing station: B Upon collection by the Department, civil penalties levied pursuant to subdivisions A 1 and A 3 through A 5 shall . . .
§ 58.1-604. (Contingent effective date -- see note) Imposition of use tax (§ )
2016There is hereby levied and imposed, in addition to all other taxes and fees now imposed by law, a tax upon the use or consumption of tangible personal property in this Commonwealth, or the storage of such property outside the Commonwealth for use or . . .
Collection of tax (§ 58.1-2299.3)
2016Any distributor collecting the tax on transactions exempt or not taxable under this chapter shall transmit to the Commissioner such erroneously or illegally collected tax unless or until he can affirmatively show that the tax has since been refunded . . .
Classification of land and improvements for tax purposes (§ 58.1-3221.1)
2016A In the Cities of Fairfax, Poquoson, and Roanoke improvements to real property are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property. B The governing body of the City of F . . .
Backup tax; liability (§ 58.1-2225)
2016A There is hereby levied a tax at the rate specified in § 58.1-2217 on the following: B The operator of a highway vehicle that uses motor fuel that is taxable under this section is liable for the tax. If the highway vehicle that uses the fuel is ow . . .