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Copies of tax increment financing ordinance to local assessing officer and treasurer or director of finance (§ 58.1-3245.3)
2016The governing body shall transmit to the local assessing officer and treasurer or director of finance a copy of the tax increment financing ordinance, a description of all real estate located within the development project area, a map indicating the . . .
How intangible personal property tax collectible (§ 58.1-1117)
2016Each county and city treasurer shall proceed promptly to collect all intangible personal property taxes for the tax year that have been assessed by the commissioner of the revenue and remain unpaid after the time fixed by law for payment and shall co . . .
Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes (§ 58.1-3221.4)
2016Improvements to real property designed and used primarily for the purpose of manufacturing a product from renewable energy, as defined in § 56-576, are hereby declared to be a separate class of property and shall constitute a classification for loca . . .
Minimum tax on telecommunications companies (§ 58.1-400.1)
2016A A telecommunications company that is incorporated shall be subject to a minimum tax, instead of the corporate income tax imposed by § 58.1-400, at the applicable rate on its gross receipts for the calendar year which ends during the taxable year i . . .
Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department (§ 58.1-1835)
2016The Tax Commissioner shall abate any portion of any tax, interest, and penalty attributable to erroneous advice furnished to the taxpayer in writing by an employee of the Department acting in his official capacity if: . . .
Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission (§ 58.1-3912)
2016A The treasurer of every city and county shall, as soon as reasonably possible in each year, but not later than 14 days prior to the due date of the taxes, send or cause to be sent by United States mail to each taxpayer assessed with taxes and levies . . .
(Effective until July 1, 2017) Assessment of reclamation tax revenues for Fund (§ 45.1-270.4)
2016A There is hereby levied a reclamation tax upon the production of coal by operators participating in the Fund under permits issued under this chapter as set forth herein. B Thirty days after the end of each calendar quarter during which the total ba . . .
Reciprocal agreement with other states; assessment and collection of fees on an apportionment or allocation basis; registration of vehicles and reporting of road tax; violations; vehicle seizures; penalties (§ 46.2-703)
2016A Notwithstanding any other provision of this title, the Governor may, on the advice of the Department, enter into reciprocal agreements on behalf of the Commonwealth with the appropriate authorities of any state of the United States or a state or pr . . .
Forwarding of tax information to law-enforcement officials (§ 58.1-1739)
2016The Tax Commissioner may, in his discretion, upon request duly received from the official charged with the duty of enforcement of motor vehicle tax laws of any other state, forward to such official any information that he may have in his possession r . . .
Civil penalties upon failure to pay tax, etc (§ 58.1-2411)
2016When any person fails to pay the full amount of the tax required by this chapter, there shall be imposed, in addition to other penalties provided herein, a penalty to be added to the tax in the amount of ten percent or ten dollars, whichever is great . . .