Search
1,548 results found.
Possession with intent to distribute tax-paid, contraband cigarettes; penalties (§ 58.1-1017.1)
2016Any person who possesses, with intent to distribute, more than 5,000 (25 cartons) but fewer than 40,000 (200 cartons) tax-paid cigarettes is guilty of a Class 1 misdemeanor for a first offense and is guilty of a Class 6 felony for any second or subse . . .
Franchise tax exemption (§ 6.2-1304)
2016All credit unions organized under the laws of the Commonwealth and doing business purely as credit unions shall be exempt from the payment of any franchise tax. . . .
Authority to enjoin income tax return preparers (§ 58.1-348.2)
2016A The Department may commence a civil action to enjoin any person who is an income tax return preparer from further engaging in any conduct described in subsection B or from further action as an income tax return preparer. The venue for any action un . . .
When no tax on a seal to be charged (§ 58.1-1726)
2016No tax shall be charged when a seal is annexed to any paper or document to be used in obtaining the benefit of a pension, revolutionary claim, money due on account of military services or land bounty, under any act of Congress, or under a law of this . . .
Scope of transient occupancy tax (§ 58.1-3843)
2016Notwithstanding any other provision of law, general or special, the tax imposed on transient room rentals pursuant to the authority of this article shall be imposed only for the occupancy of any room or space that is suitable or intended for occupanc . . .
When tax payable (§ 58.1-2503)
2016The annual license tax shall be transmitted to the Department on or before March 1 of each year for deposit into the state treasury. . . .
Short-term rental property tax (§ 58.1-3510.6)
2016A The governing body of any county, city, or town may levy a tax in an amount not to exceed one percent, in addition to the tax levied pursuant to § 58.1-605, on the gross proceeds arising from rentals of any person engaged in the short-term rental . . .
Major business facility job tax credit (§ 58.1-439)
2016A For taxable years beginning on and after January 1, 1995, but before January 1, 2020, a taxpayer shall be allowed a credit against the taxes imposed by Articles 2 (§ 58.1-320 et seq.), 6 (§ 58.1-360 et seq.), and 10 (§ 58.1-400 et seq.) of Chapt . . .
Deduction and withholding of federal income tax (§ 60.2-608.1)
2016A For all payments made after December 31, 1996, federal income tax may be deducted and withheld from a benefit payment if the individual receiving such benefits voluntarily requests such deduction and withholding. The deduction shall be an amount eq . . .
Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty (§ 4.1-331)
2016No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234 or § 4.1-236; (ii) deliver, keep and preserve such records, invoices and accounts as are required by § 4.1-204 or Board regulation; or (iii) allow such records, invoices . . .