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Adjustment to the rate of tax imposed under this chapter (§ 58.1-628.2)
2016If a dealer can show to the satisfaction of the Tax Commissioner that more than 85 percent of the total dollar volume of his gross taxable sales during the taxable month was from individual sales at prices of 10 cents or less each and that he was una . . .
Penalty for failure to file income tax returns in time (§ 58.1-347)
2016All individual or fiduciary income tax returns required by law to be filed with the commissioner of the revenue shall be filed with the commissioner of the revenue within the time required by this chapter, unless the time for filing such returns is e . . .
Filing of return and payment of tax (§ 58.1-1207)
2016Each bank as defined in § 58.1-1201 as of January 1 of each year shall prepare and file with the commissioner of the revenue or comparable assessing officer of the county, city or town where the principal office of the bank is located on or before M . . .
Reporting payment arrearage information to consumer credit reporting agencies (§ 63.2-1940)
2016The Division of Child Support Enforcement shall provide support payment arrearage information on noncustodial parents, as defined in § 63.2-100, to consumer credit reporting agencies. Advance notice shall be sent to the noncustodial parent of the pr . . .
Making or circulating derogatory statements affecting credit unions; penalty (§ 6.2-1305)
2016Any person who willfully and maliciously makes, circulates, or transmits to another any statement or rumor that is untrue in facts and is directly or by inference derogatory to the financial condition or affects the solvency or financial standing of . . .
Entitlement to tax revenues from tourism project (§ 58.1-3851.1)
2016A For purposes of this section, unless the context requires a different meaning:”Economic development authority” means a local industrial development authority or a local or regional political subdivision, the public purpose of which is t . . .
Failure to pay estimated income tax (§ 58.1-504)
2016A In case of any underpayment of estimated tax by a corporation, except as provided in subsection D, there shall be added to the tax for the taxable year an amount determined at the rate established for interest under § 58.1-15, upon the amount of t . . .
§ 58.1-606. (Contingent expiration date -- see note) To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties (§ )
2016A The council of any city and the governing body of any county which has levied or may hereafter levy a city or county sales tax under § 58.1-605 may levy a city or county use tax at the rate of one percent to provide revenue for the general fund of . . .
County tax (§ 58.1-1210)
2016Any county of this Commonwealth in which is located any bank outside any incorporated town therein may, by ordinance, impose a tax not to exceed 80 percent of the state rate of taxation for each $ 100 of the net capital of the bank so located in such . . .
Levy of excise tax (§ 3.2-1905)
2016Beginning July 1, 2010, and ending July 1, 2021, an excise tax shall be levied at a rate of $ 0.30 per 100 pounds on all peanuts grown in and sold in the Commonwealth for processing. Peanuts shall not be subject to the tax after the tax has been paid . . .