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Failure to pay tax when due; civil penalties (§ 58.1-1116)
2016If any tax or part thereof is not paid in full when due, there shall be added to the amount unpaid a penalty of five percent of the amount thereof. The entire tax or any unpaid balance thereof, together with penalty, shall immediately become collecti . . .
§ 58.1-604.1. (Contingent expiration date -- see note) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts (§ )
2016In addition to the use tax levied pursuant to § 58.1-604 and notwithstanding the provisions of § 58.1-611, a use tax is levied upon the storage or use of all motor vehicles, machines, machinery, tools or other equipment brought, imported or caused . . .
Special revenue tax; levy (§ 58.1-2660)
2016A In addition to any other taxes upon the subjects of taxation listed herein, there is hereby levied, subject to the provisions of § 58.1-2664, a special regulatory revenue tax equal to two-tenths of one percent of the gross receipts such person rec . . .
Disposition of state sales and use tax revenue (§ 58.1-638)
2016A The Comptroller shall designate a specific revenue code number for all the state sales and use tax revenue collected under the preceding sections of this chapter. B The sales and use tax revenue generated by a one percent sales and use tax shall b . . .
Investments eligible for tax credits (§ 58.1-318)
2016A For purposes of this section, “funding portal” means a website that (i) allows accredited investors to participate in general solicitation transactions by an issuer that meet the requirements of § 4(a)(6) of the Securities Act of 1933, . . .
Point of imposition of motor fuels tax (§ 58.1-2218)
2016The tax levied pursuant to § 58.1-2217 is imposed at the point that the motor fuel is: . . .
Payment of estimated tax (§ 58.1-2643)
2016A The amount of estimated tax with respect to which a declaration is required under § 58.1-2640 shall be paid in installments as follows: B If any amendment to a declaration is filed, the amount of any remaining installments shall be the amount whi . . .
(Effective until July 1, 2018) Financing; tax (§ 65.2-1201)
2016A For the purpose of providing funds for compensation benefits awarded against any uninsured or self-insured employer under any provision of this chapter, a tax not to exceed one-half of one percent shall be assessed, collected and paid into the stat . . .
Time for payment of tax (§ 58.1-1405)
2016A Except as provided in paragraph B of this section, the tax levied pursuant to this chapter shall be paid by the purchaser or user of such watercraft and collected by the Tax Commissioner at the time the owner is required to apply to the Department . . .
Counties and cities authorized to levy severance tax on gases (§ 58.1-3712)
2016A The governing body of any county or city may levy a license tax on every person engaging in the business of severing gases from the earth. Such tax shall be at a rate not to exceed one percent of the gross receipts from the sale of gases severed wi . . .