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Local gas road improvement and Virginia Coalfield Economic Development Authority tax (§ 58.1-3713)
2016A In addition to the taxes authorized under § 58.1-3712, any county or city may adopt a license tax on every person engaging in the business of severing gases from the earth. The rate of such tax shall not exceed one percent. The provisions of § 58 . . .
Time for filing declarations of estimated income tax (§ 58.1-501)
2016A The declaration of estimated tax shall be filed as follows:If the requirements of subsection A of § 58.1-500 are first met: B An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, bu . . .
Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments (§ 4.1-235)
2016A The Board shall collect the state taxes levied pursuant to §§ 4.1-213 and 4.1-234 as follows: B The amount of tax collected under this section during each quarter shall, within 50 days after the close of such quarter, be certified to the Comptro . . .
Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid (§ 58.1-1018)
2016An excise tax is hereby imposed on the storage, use or other consumption in this Commonwealth of cigarettes purchased at retail in an amount equal to that set out in § 58.1-1001. Every person storing, using or otherwise consuming in this Commonwealt . . .
Withdrawal from business or failure to pay tax (§ 65.2-1004)
2016If any such insurance carrier shall withdraw from business in this Commonwealth before the tax shall fall due, as herein provided, or shall fail or neglect to pay such tax, the Comptroller shall at once proceed to collect the same and may employ such . . .
Penalty for failure to pay tax (§ 58.1-2611)
2016A Any person failing to pay the tax levied pursuant to this chapter into the state treasury within the time prescribed by law shall incur a penalty thereon of ten percent, which shall be added to the amount of the tax due. B Notwithstanding the prov . . .
Limitation on tax for certain manufacturers taxable under § 58.1-1605 (§ 58.1-1607)
2016Manufacturers taxed pursuant to the provisions of § 58.1-1605 shall not in any one calendar year of a biennium be liable for a tax under this chapter in excess of sixty dollars when the amount of rough lumber manufactured is 500,000 board feet or le . . .
Fillable tax forms (§ 58.1-202.3)
2016The Tax Commissioner shall ensure that all required state tax forms are fillable forms in a portable document format for taxable periods beginning on and after January 1, 2012, and are available on the Department of Taxation’s website. The Tax . . .
Filing returns; payment of tax due thereon (§ 58.1-905)
2016A The personal representative of every estate subject to the tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the Department, on or before the date the federal estate tax . . .
Credits against tax (§ 58.1-2424)
2016Credit shall be granted for the amount of tax paid to another state on a motor vehicle purchased in another state at the time such vehicle is first registered in the Commonwealth, provided the purchaser provides proof of payment of such tax. However, . . .