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Failure of employer to pay over tax withheld (§ 58.1-468)
2016In the event that any employer deducts and withholds taxes from the compensation of an employee but fails to pay over the money so deducted and withheld to the Commonwealth, such employee shall not be held liable for the payment of such taxes but sha . . .
Collection and disposition of tax by handler; reports (§ 3.2-1811)
2016A Every handler who purchases from a producer shall deduct, from payments made to the producer for any potatoes, a tax of two cents ($ 0.02) per 100 pounds of potatoes and shall remit the tax to the Commissioner on or before the 20th day of each mont . . .
Willful failure to collect and account for tax (§ 58.1-1815)
2016Any corporate or partnership officer as defined in § 58.1-1813, or any other person required to collect, account for and pay over any sales, use or withholding tax, who willfully fails to collect or truthfully account for and pay over such tax, and . . .
Commonwealth tax-supported debt authorizations and treatment of net original issue premium (§ 2.2-5002.1)
2016A As used in this section, unless the context requires a different meaning:”De minimis amount” means an amount not to exceed two percent of the principal amount of tax-supported debt to be issued or incurred as part of the same series or . . .
(Effective until July 1, 2017) Absorption of tax prohibited (§ 58.1-626)
2016No person shall advertise or hold out to the public, directly or indirectly, that he will absorb all or any part of the sales or use tax, or that he will relieve the purchaser, consumer, or lessee of the payment of all or any part of such tax. Any pe . . .
Collection and remittance of tax (§ 58.1-2901)
2016A The provider of billing services shall collect the tax from the consumer by adding it as a separate charge to the consumer’s monthly statement. Until the consumer pays the tax to such provider of billing services, the tax shall constitute a d . . .
Destruction of paid tax tickets; other tax tickets; records (§ 58.1-3129)
2016A The treasurer may, with the consent of the governing body, destroy all paid tax tickets at any time after five years from the end of the fiscal year during which taxes represented by such tickets were paid, in accordance with retention regulations . . .
Payments in lieu of property taxes; license tax (§ 15.2-5423)
2016A project owned by an authority shall be exempt from property taxes. However, an authority, other than an authority created by a governmental unit exempt from the referendum requirement of § 15.2-5403, owning a project shall, in lieu of property tax . . .
Imposition of sales tax; exemptions (§ 58.1-648)
2016A Beginning January 1, 2007, there is levied and imposed, in addition to all other taxes and fees of every kind imposed by law, a sales or use tax on the customers of communications services in the amount of 5% of the sales price of each communicatio . . .
Levy of license tax (§ 58.1-2501)
2016A For the privilege of doing business in the Commonwealth, there is hereby levied on every insurance company defined in § 38.2-100 which issues policies or contracts for any kind of insurance classified and defined in §§ 38.2-102 through 38.2-134 . . .