Search
2,472 results found.
Loans to members of credit committee; nonmember loans (§ 6.2-1373)
2016A If the borrower or endorser on a loan by a credit union is a member of the credit committee, or a member of the board of directors if the board is serving as the credit committee, the loan shall be approved by the supervisory committee or a loan of . . .
(Repealed effective October 1, 2016) Course credit; Advanced Placement, Cambridge Advanced, College-Level Examination Program, and International Baccalaureate examinations (§ 23-9.2:3.10)
2016A The State Council of Higher Education for Virginia (Council), in consultation with the governing board of each public institution of higher education, shall establish a policy for granting undergraduate course credit to entering freshman students w . . .
Basis of tax; estimate of tax; penalty for misrepresentation (§ 58.1-1503)
2016A The Tax Commissioner shall levy and collect the tax for the use or sale of an aircraft pursuant to subdivisions 1 and 2 of § 58.1-1502 upon the basis of the sale price of such aircraft.Any person who sells an aircraft in the Commonwealth shall sup . . .
License tax on merchants in lieu of merchants' capital tax (§ 58.1-3704)
2016Whenever any county, city or town imposes a license tax on merchants, the same shall be in lieu of a tax on the capital of merchants, as defined by § 58.1-3509; however, no county, city or town shall be required to impose either a license tax on mer . . .
§ 58.1-2295. (Contingent effective date -- see note) Levy; payment of tax (§ )
2016A In addition to all other taxes now imposed by law, there is hereby imposed a tax upon every distributor who engages in the business of selling fuels at wholesale to retail dealers for retail sale in any county or city that is a member of (i) any tr . . .
(Contingent expiration dates - see notes) Distribution of recordation tax for certain transportation-related purposes (§ 58.1-815.4)
2016Of the state recordation taxes imposed pursuant to §§ 58.1-801 and 58.1-803, the revenues collected each fiscal year from $ 0.03 of the total tax imposed under each section shall be deposited by the Comptroller as follows: . . .
Special tax for capital expenditures or payment of indebtedness or rent (§ 22.1-102)
2016For capital expenditures and for the payment of indebtedness or rent, a governing body may, in addition to the levy and appropriation required under the provisions of §§ 22.1-94 and 22.1-95, levy a special county tax, a special district tax, a spec . . .
Levy; rate of tax (§ 58.1-1712)
2016A tax is hereby imposed on the probate of every will or grant of administration not exempt by law. The tax shall be based on the value of the estate as determined in § 58.1-1713. For every $ 100 of value, or fraction of $ 100, a tax of 10 cent(s) is . . .
Entitlement to sales tax revenues derived from a stadium (§ 15.2-5914)
2016A If the Authority has issued bonds to finance or refinance a stadium, the Authority shall be entitled to all sales tax revenues that are generated by transactions taking place upon the premises of the stadium. Such entitlement shall continue for the . . .
License tax shall be uniform (§ 58.1-3705)
2016Whenever any county, city or town levies a license tax, the basis for such tax, whether it be gross receipts or otherwise, shall be the same for all persons engaged in the same business, trade, occupation or calling. . . .