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Delivery of books, tax tickets, and other materials to successor treasurer or court clerk (§ 58.1-3138)
2016Whenever a vacancy in the office of treasurer is filled by appointment, the court or judge making the appointment shall, at the time the appointment is made, if the vacancy exists by reason of the death, resignation or removal from office of the trea . . .
Green job creation tax credit (§ 58.1-439.12:05)
2016A For taxable years beginning on or after January 1, 2010, but before January 1, 2018, a taxpayer shall be allowed a credit against the tax levied pursuant to § 58.1-320 or 58.1-400 for each new green job created within the Commonwealth by the taxpa . . .
Scope of transient occupancy tax (§ 58.1-3826)
2016The transient occupancy tax imposed 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 occupancy by transients for dwelling, lodging, or sleeping purposes. . . .
Collection and disposition of tax; reports (§ 3.2-2408)
2016Every grower shall pay the excise taxes on bright flue-cured and all type 21 dark-fired tobacco to the warehouse or handler where and when the tobacco is first sold. Each warehouse or handler is designated an agent of the Department for the purpose o . . .
Notice of local real estate tax exemption or deferral program for the elderly and handicapped (§ 58.1-3213.1)
2016The treasurer of any county, city or town shall enclose written notice, in each real estate tax bill, of the terms and conditions of any local real estate tax exemption or deferral program established in the jurisdiction pursuant to § 58.1-3210. Th . . .
Earned income tax credit; employer notice to employee (§ 40.1-28.7:3)
2016Every employer shall post in the same location where other employee notices required by state or federal law are posted any notice provided by the Virginia Department of Social Services that informs employees that they may be eligible for federal and . . .
Authority to require production of sales and use tax information (§ 58.1-3128.1)
2016A Notwithstanding any other provision of law, the governing body of any town may, by local ordinance, require that any dealer registered for the collection of the retail sales and use tax, and located within the town annually provide the town treasur . . .
Minimum tax on certain electric suppliers (§ 58.1-400.3)
2016C In the case of an income tax return for a period of less than 12 months, the minimum tax shall be based on the gross receipts for the calendar year that ends during the taxable period or, if none, the most recent calendar year that ended before the . . .
Amount of license tax for company commencing business (§ 58.1-2505)
2016The license tax on a company commencing business in the Commonwealth shall be measured by an estimate of direct gross premium income reasonably expected to be derived from such business in the Commonwealth from the time of commencing business to Dece . . .
Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable (§ 58.1-1717)
2016The clerk of the court wherein the probate or administration tax has been paid by an estate shall thereafter compare the total value of the probate estate as shown on the probate tax return with the total value shown on the inventory of such estate t . . .