1,548 results found.

• Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments (§ 2.2-806)

  2016

  • 2.2 Administration Of Government
  • I Organization Of State Government
  • C State Agencies Related To The General Operation Of Government
  • 8 Department Of Accounts
  • 1 General Provisions

  A All county and city treasurers receiving state income tax payments, whether from taxpayers or from the commissioner of the revenue, shall deposit the payments, within one banking day of receipt, into an account of the state treasury. The treasurers . . .

• Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty (§ 58.1-485)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 16 Income Tax Withholding

  Willful failure by any employer to (i) make any return required by this article to the Tax Commissioner, (ii) withhold the required tax or to pay it to the Tax Commissioner as specified, or both, or (iii) furnish an employee the written statement req . . .

• Property becomes taxable immediately upon sale by tax-exempt owner (§ 58.1-3601)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 36 Tax Exempt Property
  • 1 Exemptions Generally

  Any property exempt from taxation pursuant to this chapter which is subsequently sold to a person not having tax-exempt status shall immediately become subject to taxation and be assessed therefor. The tax levied for the current year shall be prorate . . .

• Grants in lieu of or in addition to tax credits (§ 58.1-439.17)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13.1 Grants For Investment And Research And Development In Tobacco-dependent Localities

  The Tobacco Region Revitalization Commission created under § 3.2-3101 may establish a grant program for purposes of encouraging qualified investments and eligible research and development activities in tobacco-dependent localities. If the Commission . . .

• Same; application of revenues; tax levy where revenues insufficient (§ 21-118.6)

  2016

  • 21 Drainage, Soil Conservation, Sanitation And Public Facilities Districts
  • 2 Sanitary Districts
  • 1 General Provisions

  Whenever a county and one or more sanitary districts have entered into an agreement for a unified water supply or sewerage system, or unified water supply and sewerage system, and such county has agreed therein to pay from the revenues of such unifie . . .

• Penalty and interest for failure to pay tax when due (§ 58.1-1619)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 16 Forest Products Tax

  Any person who fails to pay the tax herein levied within the time required by this chapter shall pay, in addition to the tax a penalty of five percent of the amount of tax due. Six months from the date at which the tax herein levied became due and pa . . .

• Agreements with Commonwealth Transportation Board; payment of special improvements tax to Transportation Trust Fund (§ 33.2-2006)

  2016

  • 33.2 Highways And Other Surface Transportation Systems
  • IV Local And Regional Transportation
  • 20 Local Transportation Districts

  A The district may contract with the Commonwealth Transportation Board for the Commonwealth Transportation Board to perform any of the purposes of the district.The district may agree by contract to pay all or a portion of the special improvements tax . . .

• Income tax credit for low-income taxpayers (§ 58.1-339.8)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 3 Tax Credits For Individuals

  A As used in this section, unless the context requires otherwise:”Family Virginia adjusted gross income” means the combined Virginia adjusted gross income of an individual, the individual’s spouse, and any person claimed as a depend . . .

• Monthly returns and payment of tax (§ 58.1-1019)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 10 Cigarette Tax
  • 2 Use Tax

  Every person owning or having in his possession or custody cigarettes, the storage, use or other consumption of which is subject to the tax imposed by this article, shall, on or before the tenth day of the month following, file with the Department a . . .

• Levy of excise tax (§ 3.2-2406)

  2016

  • 3.2 Agriculture, Animal Care, And Food
  • II Boards, Councils, Foundations, And Commissions
  • B Commodity Boards
  • 24 Tobacco Board

  An excise tax of 20 cents ($ 0.20) per 100 pounds is levied on all bright flue-cured and type 21 dark-fired tobaccos that are harvested in the Commonwealth and sold by the grower and shall be payable by the grower. . . .

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