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Locality license and payment of locality license tax may be required (§ 46.2-2063)
2016The governing body of any county, city, or town may require a license for and impose upon and collect a license tax from every person, firm, association, or corporation that operates or intends to operate in such county, city, or town any taxicab or . . .
Failure to pay estimated tax (§ 58.1-2648)
2016A In case of any underpayment of estimated tax by a taxpayer, there shall be added to the tax for the tax year an amount determined at the rate provided in § 58.1-15 upon the amount of the underpayment for the period of the underpayment (determined . . .
Bond or letter of credit; persons protected (§ 59.1-307)
2016A The bond or letter of credit required by § 59.1-306 shall be in favor of the Commonwealth for the benefit of (i) any buyer injured by having paid money for health club services in a facility that fails to open by the date provided by the contract, . . .
Time for payment of tax (§ 58.1-1506)
2016A Except as provided in subsection B, the tax on the sale or use of an aircraft required to be licensed by this Commonwealth shall be paid by the purchaser or user of such aircraft and collected by the Commissioner prior to the time the owner applies . . .
Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects (§ 58.1-3816)
2016No county with a population of over 150,000, shall levy a utility consumers’ tax as authorized by this article if such county levies a personal property tax on household goods and personal effects. Household goods shall be limited to furniture, . . .
(Repealed effective October 1, 2016) Policy for the award of academic credit for military training (§ 23-220.5)
2016A The State Board shall adopt a policy for the award of academic credit to any student enrolled in a comprehensive community college who has successfully completed a military training course or program as part of his military service that is applicab . . .
Nonjudicial sale of tax delinquent real properties of minimal size and value (§ 58.1-3975)
2016Notwithstanding any other provision of this title, the treasurer or other officer responsible for collecting taxes may sell, at public auction, any unimproved parcel of real property that is assessed at less than $ 10,000, provided that the taxes on . . .
Collection of delinquent tax; civil action (§ 3.2-1812)
2016The tax imposed under the provisions of this article and unpaid on the date when due shall bear interest at a rate determined in accordance with § 58.1-1812, from and after the due date until paid. If any person defaults in any payment of the tax or . . .
Minimum surplus in form of letter of credit (§ 38.2-1106)
2016A Any licensed captive insurer may, subject to the approval of the Commission, hold all or a portion of (i) the minimum surplus as set forth in Article 5 (§ 38.2-1024 et seq.) of Chapter 10 in the form of an irrevocable letter of credit, if a stock . . .
(Effective October 1, 2016) Policy for the award of academic credit for military training (§ 23.1-2907)
2016A The State Board shall adopt a policy for the award of academic credit to any student enrolled in a comprehensive community college who has successfully completed a military training course or program as part of his military service that is applicab . . .