1,548 results found.

• Refund of state license tax (§ 4.1-232)

  2016

  • 4.1 Alcoholic Beverage Control Act
  • 2 Administration Of Licenses
  • 3 Applications For Licenses And Permits; Fees; Taxes

  A The Board may correct erroneous assessments made by it against any person and make refunds of any amounts collected pursuant to erroneous assessments, or collected as taxes on licenses, which are subsequently refused or application therefor withdra . . .

• Exemptions from tax (§ 58.1-2226)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 3 Motor Fuel Tax; Liability

  No tax shall be levied or collected pursuant to this chapter on: . . .

• Distribution of collections from federal tax refund offsets (§ 63.2-1955)

  2016

  • 63.2 Welfare (social Services)
  • V Administrative Child Support
  • 19 Child Support Enforcement
  • 10 Financial Operations

  Distribution of amounts collected by the Department as a result of an offset made under the Federal Tax Refund Offset Program (P.L. 97-35, as amended) to satisfy non-TANF past-due support from a federal tax refund based upon a joint return shall be m . . .

• Credit against tax (§ 58.1-1409)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 14 Virginia Watercraft Sales And Use Tax

  A credit shall be granted against the tax imposed by this chapter with respect to a person’s use in this Commonwealth of a watercraft purchased by him in another state, or purchased by him in this Commonwealth if the state sales tax was paid th . . .

• Limitations; transfer of credit; gain or loss from tax credit (§ 58.1-513)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 20.1 Virginia Land Conservation Incentives Act Of 1999

  A Any taxpayer claiming a tax credit under this article shall not claim a credit under any similar Virginia law for costs related to the same project. To the extent a credit is taken in accordance with this article, no subtraction allowed for the gai . . .

• Requiring payroll and tax reports and payment of taxes (§ 60.2-512)

  2016

  • 60.2 Unemployment Compensation
  • 5 Taxation
  • 2 Employer Reporting Requirements

  A The Commission is hereby expressly authorized to require the filing of payroll and tax reports, and the payment of the taxes required by § 60.2-511 in monthly, quarterly, semiannual or annual payments as shall be determined by the Commission; howe . . .

• Counties, cities and towns may change rate of tax during calendar year (§ 58.1-3012)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 30 General Provisions

  The governing body of any county, city or town which levies taxes on real estate, tangible personal property and machinery and tools on a calendar-year basis is authorized and empowered to change the rate of its tax on real estate, tangible personal . . .

• Payments are on account of tax for license year (§ 58.1-2524)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 25 License Tax On Certain Insurance Companies
  • 2 Estimated Tax

  Payment of the estimated tax or any installment thereof shall be considered payment on account of the license tax imposed by this chapter for the license year. . . .

• Proration of personal property tax (§ 58.1-3516)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 35 Tangible Personal Property, Machinery And Tools And Merchants' Capital
  • 5 Tax Day/filing Of Returns

  A The governing body of any county, city or town may provide by ordinance for the levy and collection of personal property tax on motor vehicles, trailers, semitrailers, and boats which have acquired a situs within such locality after the tax day for . . .

• Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates (§ 60.2-536.1)

  2016

  • 60.2 Unemployment Compensation
  • 5 Taxation
  • 4 Computation Of Tax Rate

  A If an employer shall transfer any trade or business to another employer where, at the time of transfer, there is substantially common ownership, management, or control of the trade or business, then the unemployment experience attributable to the t . . .

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