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Credit against state tax for amounts paid cities, towns and counties (§ 58.1-1213)
2016Any bank paying any tax assessed by any city, incorporated town, or county within this Commonwealth shall be entitled to credit upon the state tax assessed against it for that year on account of any city, town or county franchise tax paid by such ban . . .
State, county and district taxes accruing before transition; county sales and use tax becomes city sales and use tax (§ 15.2-3828)
2016All state, county and district taxes on property within the territory occupied by a city created under this chapter that accrued before the city became such shall be payable to and collected by the county treasurer. The proceeds of all county and dis . . .
Payment of tax (§ 58.1-2703)
2016The tax imposed under § 58.1-2701 shall be paid by each motor carrier quarterly to the State Treasurer on or before the last day of April, July, October and January of each year and calculated upon the amount of gasoline or other motor fuel used in . . .
Liability for tax; filing returns; payment of tax (§ 58.1-2251)
2016A A bulk user of alternative fuel or retailer of alternative fuel who stores highway and nonhighway alternative fuel in the same storage tank shall be liable for the tax imposed by this article, and shall file tax returns and remit taxes in accordanc . . .
Use of electric utility consumption tax relating to special regulatory tax (§ 58.1-2903)
2016The electric utility consumption tax relating to the special regulatory tax paid into the treasury under this chapter shall be deposited into a special fund used only by the Commission for the purpose of making appraisals, assessments and collections . . .
Amusement machines; gross receipts tax on amusement operators (§ 58.1-3720)
2016A Any license tax imposed on amusement machines by any county, city or town shall be imposed in any amount not exceeding the sum of $ 200 for the operation of ten or more coin-operated amusement machines. For the operation of less than ten coin-opera . . .
Levy of tax for forest conservation (§ 58.1-1602)
2016A To provide further for the conservation of the natural resources of the Commonwealth by the protection and development of forest resources and reforestation of forest lands, there is hereby levied, in addition to all other taxes imposed, a forest p . . .
Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista (§ 58.1-3825)
2016In addition to such transient occupancy taxes as are authorized by this chapter, Rockbridge County and the Cities of Lexington and Buena Vista may impose an additional transient occupancy tax not to exceed two percent of the amount of charge for the . . .
Time for filing returns; payment of tax (§ 58.1-1108)
2016All returns of intangible personal property shall be made by the taxpayer on or before May 1 in each year, and the full amount of the tax payable as shown on the face of the return shall be so paid. . . .
Credit for payment of motor fuel, diesel fuel or liquefied gases tax (§ 58.1-2706)
2016A Every motor carrier subject to the road tax shall be entitled to a credit on such tax on every gallon of motor fuel, diesel fuel and liquefied gases purchased by such carrier within the Commonwealth for use in its operations either within or withou . . .