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Classification of certain historical buildings for tax purposes (§ 58.1-3221.5)
2016Buildings that are individually listed on the Virginia Landmarks Register, not including the real estate or land on which they are located, are hereby declared to be a separate class of property and shall constitute a classification for local taxatio . . .
(Contingent effective date, and contingent expiration date) Distribution of recordation tax for certain transportation-related purposes (§ 58.1-815.4)
2016Effective July 1, 2008, of 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: . . .
Sales or leases presumed subject to tax; exemption certificates (§ 58.1-623)
2016A All sales or leases are subject to the tax until the contrary is established. The burden of proving that a sale, distribution, lease, or storage of tangible personal property is not taxable is upon the dealer unless he takes from the taxpayer a cer . . .
Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc (§ 58.1-1813)
2016A Any corporate, partnership or limited liability officer who willfully fails to pay, collect or truthfully account for and pay over any tax administered by the Department of Taxation, or willfully attempts in any manner to evade or defeat any such t . . .
Willful failure to collect and account for tax; penalty (§ 58.1-3907)
2016A Any corporate or partnership officer as defined in § 58.1-3906, or any other person required to collect, account for and pay over any local admission, transient occupancy, food and beverage, daily rental property or cigarette taxes administered by . . .
State tax on rolling stock; date of payment (§ 58.1-2652)
2016A The state tax on the rolling stock of a railroad, a freight car company and a certificated motor vehicle carrier, doing business in this Commonwealth shall be at the rate of $ 1 on each $ 100 of the assessed value thereof.Rolling stock of a railroa . . .
Penalties for failure to make report or pay tax; revocation of license; recovery by suit (§ 58.1-2507)
2016A Every company failing to make the report required by § 58.1-2506 shall be fined $ 50 for each day’s failure to make the report. B Upon the failure of any such company to pay the license tax within the time required by this chapter, there sh . . .
Payment of local taxes on behalf of taxpayer by third party; tax payment agreements (§ 58.1-3018)
2016A For the purposes of this section, “third-party tax payment agreement” means any agreement whereby a third party contracts with a taxpayer to pay to a county, city or town on behalf of that taxpayer the local taxes, charges, fees or othe . . .
Annual special improvements tax; use of revenues (§ 33.2-2705)
2016Upon the written request of the commission made concurrently to the local governing body or bodies pursuant to this chapter, each local governing body may levy and collect an annual special improvements tax on taxable real estate zoned for commercial . . .
Enterprise zone business tax credit (§ 59.1-280)
2016A As used in this section:”Business tax credit” means a credit against any tax due under Articles 2 (§ 58.1-320 et seq.) and 10 (§ 58.1-400 et seq.) of Chapter 3, Chapter 12 (§ 58.1-1200 et seq.), Article 1 (§ 58.1-2500 et seq.) of Ch . . .