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Declarations of estimated tax required; contents, etc (§ 58.1-2640)
2016A Every taxpayer that is subject to a state license tax imposed by § 58.1-2626 shall make a declaration of estimated tax for the taxable year if the tax imposed by this chapter, for the tax year, can reasonably be expected to exceed $ 5,000.Such dec . . .
Monthly return and payments of tax (§ 58.1-1021.03)
2016A Every distributor subject to the tax imposed under this article shall file a monthly return no later than the twentieth of each month on a form prescribed by the Department, covering the purchase of tobacco products by such distributor during the p . . .
Effective date of property tax exemption for certified property (§ 58.1-3667)
2016Except as otherwise explicitly provided under this article, as to any real or personal property, machinery, equipment, facilities, devices, or real estate improvements required to be certified by a state or local certifying authority for tax exemptio . . .
Filing of estimated tax by nonresidents upon the sale of real property; penalties (§ 58.1-317)
2016A Notwithstanding any other provision of this chapter, every nonresident payee receiving payments from the transfer of fee simple title in real property in this Commonwealth shall concurrent with the transfer of title register with the Department of . . .
Telework expenses tax credit (§ 58.1-439.12:07)
2016A As used in this section, unless the context requires a different meaning:”Eligible telework expenses” means expenses incurred during the taxable year pursuant to a telework agreement, in an amount up to $ 1,200 for each participating em . . .
Electric utility consumption tax relating to the special regulatory tax; when not assessed or assessed only in part (§ 58.1-2902)
2016A The Commission may in the performance of its function and duty in levying the electric utility consumption tax relating to the special regulatory tax, omit the levy on any portion of the tax fixed in § 58.1-2900 as is unnecessary within the Commis . . .
Failure to pay estimated tax (§ 58.1-2527)
2016A In case of any underpayment of estimated tax by an insurance company, there shall be added to the tax for the license year interest determined at the rate set forth in § 58.1-15 upon the amount of the underpayment for the period of the underpaymen . . .
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents (§ 58.1-1003.2)
2016A The taxes imposed by subsection B of § 58.1-1001 shall be paid by the stamping agent at the time he files the return required pursuant to this section. Upon payment of the tax and production and transmission of the documentation required by this s . . .
Notice prior to increase of local tax levy; hearing (§ 58.1-3007)
2016Before any local tax levy shall be increased in any county, city, town, or district, such proposed increase shall be published in a newspaper having general circulation in the locality affected at least seven days before the increased levy is made an . . .
Entitlement to tax revenues from tourism project of regional significance (§ 58.1-3851.2)
2016A For purposes of this section, unless the context requires a different meaning:”Economic development authority” means a local industrial development authority or a local or regional political subdivision, the public purpose of which is t . . .