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Taxation (§ 38.2-4226)
2016Except as provided by Chapter 4 of this title, the license tax paid by a nonstock corporation under Chapter 25 of Title 58.1 shall be in lieu of all other state and local license fees or license taxes and state income taxes of the nonstock corporatio . . .
Definitions (§ 55-79.41)
2016When used in this chapter:”Capital components” means those items, whether or not a part of the common elements, for which the unit owners’ association has the obligation for repair, replacement or restoration and for which the execu . . .
Petition of domiciliary state for accounting (§ 58.1-915)
2016Within sixty days after the mailing of such notice, the official or body charged with the administration of the death tax laws of the domiciliary state may file with such court in this Commonwealth a petition for an accounting in such estate. Such of . . .
Tax classification (§ 13.1-1207)
2016For purposes of any tax imposed by Title 58.1, a business trust shall be classified as a corporation, an association, a partnership, a trust, a real estate investment trust, a regulated investment company or otherwise, as shall be determined under th . . .
(Effective October 1, 2016) Powers; bonds of Authority generally (§ 23.1-1207)
2016A To provide funds for the purchase of bonds of eligible institutions as authorized by § 23.1-1205, the acquisition of equipment as authorized by § 23.1-1206, the reimbursement of the Central Capital Planning Fund established pursuant to § 2.2-152 . . .
Accelerated payment of benefits (§ 38.2-3115.1)
2016A Except as set forth in subsection C of this section, each insurer issuing a life insurance policy in the Commonwealth may include a policy provision for accelerated payment of benefits to the insured during the lifetime of the insured: B The Commi . . .
Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc (§ 58.1-3234)
2016Property owners must submit an application for taxation on the basis of a use assessment to the local assessing officer: The governing body, by ordinance, may permit applications to be filed within no more than sixty days after the filing deadline . . .
Referenda (§ 3.2-1213)
2016The Board, upon petition by at least 10 percent of the producers in the Commonwealth as determined by the Commissioner, shall provide for a referendum on the continuation of the Apple Board or amending the excise tax on apples if established pursuant . . .
Recordkeeping requirements; inspection of records; civil penalties (§ 58.1-2299.14)
2016A Every distributor required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales taxable under this chapter, and such other books of account as may be necessary to determine the amount . . .
Direct payment permits (§ 58.1-624)
2016A Notwithstanding any other provision of this chapter, the Tax Commissioner may authorize a manufacturer, mine operator, or public service corporation that is a user, consumer, distributor, or lessee to which sales, distributions, leases, or storage . . .