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(Contingent expiration date) Entitlement to tax revenues derived from the operation of a facility (§ 15.2-5926)
2016A The City of Virginia Beach shall be entitled, subject to appropriation, to sales and use tax revenues defined in this chapter. The State Comptroller shall remit such tax revenues to the City of Virginia Beach on a quarterly basis, subject to such r . . .
City or county recordation tax (§ 58.1-814)
2016In addition to the state recordation tax imposed by this chapter, the council of any city and the governing body of any county may, pursuant to Chapter 38 (§ 58.1-3800 et seq.) of this title, impose a city or county recordation tax in an amount equa . . .
Research and development expenses tax credit (§ 58.1-439.12:08)
2016A As used in this section, unless the context requires a different meaning:”Virginia base amount” means the base amount as defined in § 41(c) of the Internal Revenue Code, as amended, that is attributable to Virginia, determined by (i) s . . .
Installment payment of estimated income tax (§ 58.1-502)
2016A The amount of estimated tax with respect to which a declaration is required under § 58.1-500 shall be paid in installments as follows: B A declaration is timely filed if it is not required by § 58.1-501 A to be filed on a date (determined withou . . .
Levy of tax (§ 58.1-1725)
2016When the seal of the Commonwealth is affixed to any paper, except in the cases exempted by law, the tax shall be two dollars, which shall be paid to the Secretary of the Commonwealth or his successor. . . .
§ 58.1-604. (Contingent expiration date -- see note) Imposition of use tax (§ )
2016There is hereby levied and imposed, in addition to all other taxes and fees now imposed by law, a tax upon the use or consumption of tangible personal property in this Commonwealth, or the storage of such property outside the Commonwealth for use or . . .
Transient occupancy tax; Fairfax County limitations (§ 58.1-3824.1)
2016Any additional transient occupancy tax or any increase in the rate of an existing transient occupancy tax in Fairfax County first imposed on or after July 1, 2010, shall not apply within the limits of any town located in such county, without the cons . . .
Taxpayer refusing to file return; estimated tax (§ 58.1-111)
2016Whenever any taxpayer liable under the law to file a state tax return with the Department shall fail or refuse on demand to file a correct and proper return, the Department may make an estimate of the amount of taxes due the Commonwealth by such taxp . . .
Amount of license tax (§ 3.2-6528)
2016The governing body of each county or city shall impose by ordinance a license tax on the ownership of dogs within its jurisdiction. The governing body of any locality that has adopted an ordinance pursuant to subsection B of § 3.2-6524 shall impose . . .
Collection and remittance of tax (§ 58.1-2905)
2016A A pipeline distribution company or gas utility shall collect the tax from the consumer by adding it as a separate charge to the consumer’s monthly statement. Until the consumer pays the tax to such company, the tax shall constitute a debt of . . .