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Additional transient occupancy tax in Fairfax County (§ 58.1-3824)
2016In addition to such transient occupancy taxes as are authorized by this chapter, beginning July 1, 2004, Fairfax County may impose an additional transient occupancy tax not to exceed two percent of the amount of charge for the occupancy of any room . . .
Exemptions from tax (§ 58.1-2250)
2016No tax shall be levied or collected pursuant to this article on: . . .
(Contingent effective date -- see notes) To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties (§ 58.1-606)
2016A The council of any city and the governing body of any county which has levied or may hereafter levy a city or county sales tax under § 58.1-605 may levy a city or county use tax at the rate of one percent to provide revenue for the general fund of . . .
Uses and tax on lesser seal (§ 1-504)
2016The lesser seal shall be affixed to all grants for lands and writs of election issued by the Governor; to all letters of pardon and reprieve; to all commissions, civil and military, signed by the Governor, and to all other papers, requiring a seal, a . . .
Refund and adjustments on excise tax on beer and wine coolers (§ 4.1-237)
2016A Whenever it is proved to the satisfaction of the Board that the tax levied pursuant to § 4.1-236 has been paid and that beer or wine coolers were or are (i) damaged, destroyed or otherwise deemed to be unsalable by reason of fire or any other prov . . .
Governor's consideration of tax-supported debt (§ 2.2-4903)
2016Prior to the Governor recommending any new tax-supported debt, which is defined as debt for which the debt service payments are expected to be made, in whole or in part, from appropriations of the Commonwealth, the Governor shall consider the maximum . . .
Disposition of returns; handling of state income tax payments; audit (§ 58.1-307)
2016A As soon as the individual and fiduciary income tax returns have been received by the commissioner of the revenue and entered upon the assessment sheets or forms, the commissioner of the revenue shall forward such returns to the Department. The Depa . . .
Mineral lands to be specially and separately assessed; severance tax (§ 58.1-3286)
2016The several commissioners of the revenue shall, as soon as practicable after January 1 of each year, specially and separately assess at the fair market value all mineral lands and the improvements thereon and shall enter the same on the land books o . . .
Absorption of tax prohibited (§ 58.1-2299.4)
2016No person shall advertise or hold out to the public, directly or indirectly, that he will absorb all or any part of the tax levied under this chapter, or that he will relieve the purchaser of the payment of all or any part of such tax. Any person who . . .
Liability for tax on blended fuel (§ 58.1-2222)
2016A The tax imposed pursuant to § 58.1-2217 at the point that blended fuel is made in Virginia shall be payable by the blender. The number of gallons of blended fuel on which the tax is payable is the difference between the number of gallons of blende . . .