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Basis of tax (§ 58.1-2620)
2016The license tax levied pursuant to this article shall be paid annually for each tax year based upon the gross receipts received during the taxable year. . . .
Collection of tax or service charge; proceeds kept in special account; expenditures from such account (§ 10.1-627)
2016The special tax or service charge levied shall be collected at the same time and in the same manner as county or city taxes with the proceeds therefrom to be kept in a separate account by the county or city treasurer identified by the official name o . . .
Natural gas consumption tax relating to the special regulatory tax; notification of changes (§ 58.1-2906)
2016A The Commission may in the performance of its function and duty in levying the natural gas utility consumption tax relating to the special regulatory tax, omit the levy on any portion of the tax fixed in § 58.1-2904 as is unnecessary within the Com . . .
Filing return; payment of tax (§ 58.1-604.2)
2016Before any property subject to the use tax is brought into this Commonwealth for use as provided in § 58.1-604.1, the owner, or, if the property is leased, the lessee shall register with the Tax Commissioner or the local commissioner of the revenue, . . .
Amendment to open-end credit contract or plan by bank or savings institution (§ 6.2-433)
2016A Any open-end credit plan, as defined in § 6.2-300, by a bank or savings institution may be amended in any respect by the bank or savings institution at any time and from time to time to modify or delete terms, or to add new terms, which new or mod . . .
Agreements with Commonwealth Transportation Board; payment of special improvements tax to Transportation Trust Fund (§ 33.2-2706)
2016A The district may contract with the Commonwealth Transportation Board for the Commonwealth Transportation Board to perform any purpose of the district.The district may agree by contract to pay all or a portion of the special improvements tax to the . . .
Title; nature of tax (§ 58.1-2200)
2016A This chapter shall be known and may be cited as the “Virginia Fuels Tax Act.” B All taxes levied under this chapter are imposed upon the ultimate consumer but are precollected as prescribed in this chapter. The levies and assessments i . . .
Time for payment of tax on sale or use of a motor vehicle (§ 58.1-2404)
2016The tax on the sale or use of a motor vehicle shall be paid by the purchaser or user of such motor vehicle and collected by the Commissioner at the time the owner applies to the Department of Motor Vehicles for, and obtains, a certificate of title. N . . .
§ 58.1-638.3. (Contingent expiration date -- see note) Disposition of 0.3 percent state and local sales tax for transportation (§ )
2016A The sales and use tax revenue generated by the 0.3 percent sales and use tax increase enacted by the 2013 Session of the General Assembly shall be allocated as follows: B The net revenues distributable under this section shall be computed as an es . . .
Prorated tax exemption or deferral of tax (§ 58.1-3211.1)
2016A The governing body of the county, city, or town may, by ordinance, also provide for an exemption from or deferral of (or combination program thereof) real estate taxes for dwellings jointly held by two or more individuals not all of whom are at lea . . .