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Transient occupancy tax (§ 58.1-3819)
2016A Any county, by duly adopted ordinance, may levy a transient occupancy tax on hotels, motels, boarding houses, travel campgrounds, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 30 consecutive days. Such . . .
Tobacco Indemnification and Community Revitalization Fund; tax credits for technology industries in tobacco-dependent localities (§ 3.2-3106)
2016A Money received by the Commonwealth pursuant to the Master Settlement Agreement shall be deposited into the state treasury subject to the special nonreverting funds established by subsection B and by §§ 3.2-3104 and 32.1-360. B There is created i . . .
Filing of individual, estate or trust income tax returns with the Department (§ 58.1-306)
2016Every individual and fiduciary responsible for filing income tax returns may file such returns with the Department of Taxation or the appropriate commissioner of the revenue. Whenever an individual or fiduciary files with the Department an income tax . . .
Local taxes not prohibited; use of dual die or stamp to evidence payment of both county, city, or town and state tax on cigarettes (§ 58.1-3830)
2016A No provision of Chapter 10 (§ 58.1-1000 et seq.) of this title shall be construed to deprive counties, cities and towns of the right to levy taxes upon the sale or use of cigarettes, provided such county, city or town had such power prior to Janua . . .
Transfers not required until tax ascertained or security given (§ 64.2-542)
2016An executor, administrator, or other fiduciary is not required to transfer, pay over, or distribute any fund or property subject to an estate tax imposed by the Commonwealth, any other state, or the United States until the devisee, legatee, distribut . . .
Time for filing declarations of estimated tax (§ 58.1-2521)
2016A The declaration of estimated tax shall be filed as follows:If the requirements of subsection A of § 58.1-2520 are first met: B The application of this section to taxable years of less than 12 months shall be in accordance with guidelines prescrib . . .
(For effective date -- see notes) Nutrient credit use and additional offsite options for construction activities (§ 62.1-44.15:35)
2016A As used in this section:”Nutrient credit” or “credit” means a type of offsite option that is a nutrient credit certified pursuant to Article 4.02 (§ 62.1-44.19:12 et seq.).”Offsite option” means an alternative a . . .
Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment (§ 58.1-3511)
2016A The situs for the assessment and taxation of tangible personal property, merchants’ capital and machinery and tools shall in all cases be the county, district, town or city in which such property may be physically located on the tax day. Howe . . .
Liability for tax on imports (§ 58.1-2220)
2016A The tax imposed pursuant to § 58.1-2217 at the point that motor fuel is imported by a system transfer (i) to a refinery shall be payable by the refiner or (ii) to a terminal shall be jointly and severally payable by the person importing the fuel a . . .
Levy of excise tax (§ 3.2-2006)
2016An excise tax of 10 cents ($ 0.10) per head shall be levied on all hogs sold in the Commonwealth for slaughter, and an excise tax of five cents ($ 0.05) per head shall be levied on all hogs sold in the Commonwealth as feeder pigs. For purposes of thi . . .