1,548 results found.

• No state or local tax on intangible personal property or money; local levies and license taxes (§ 58.1-2690)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 26 Taxation Of Public Service Corporations
  • 9 Miscellaneous Provisions Relative To Other Forms Of Taxation Applicable To Public Service Corporations

  A Except as provided in this chapter, there shall be no state or local taxes assessed on the intangible personal property, gross receipts or other such money or income owned by telephone or telegraph companies, railroads, pipeline companies, or corpo . . .

• § 58.1-1742. (Contingent expiration date -- see note) Regional transient occupancy tax (§ )

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 17 Miscellaneous Taxes
  • 10 Regional Transient Occupancy Tax

  In addition all other fees and taxes imposed under law, there is hereby imposed an additional transient occupancy tax at the rate of two percent of the amount of the charge for the occupancy of any room or space occupied in any county or city located . . .

• Assessment of tax by Department (§ 58.1-1020)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 10 Cigarette Tax
  • 2 Use Tax

  In case any person subject to the tax imposed by this article fails to make such a return, or makes an incorrect return, the Department, from the best information available to it, shall assess the amount of tax due from such person and mail notice th . . .

• Reports to General Assembly on tax exemptions studies (§ 58.1-609.12)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6 Retail Sales And Use Tax

  A The Tax Commissioner shall determine the fiscal, economic and policy impact of each sales and use tax exemption set out in §§ 58.1-609.10 and 58.1-609.11 and report such findings to the chairmen of the House and Senate Finance Committees and the . . .

• Additional transient occupancy tax in Bath County (§ 58.1-3825.2)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 38 Miscellaneous Taxes
  • 6 Transient Occupancy Tax

  A In addition to such transient occupancy tax as is authorized by § 58.1-3819, Bath County may impose an additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied. B The . . .

• Failure to file return; fraudulent return; penalties; interest; overpayment of tax (§ 58.1-1021.04)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 10 Cigarette Tax
  • 2.1 Tobacco Products Tax

  A When any distributor fails to make any return or pay the full amount of the tax required by this article, there shall be imposed a specific penalty to be added to the tax in the amount of five percent if the failure is for not more than one month, . . .

• Donations to authority; remittance of tax revenue (§ 15.2-6406)

  2016

  • 15.2 Counties, Cities And Towns
  • IV Other Governmental Entities
  • 64 Virginia Regional Industrial Facilities Act

  A Member localities are hereby authorized to lend or donate money or other property to an authority for any of its purposes. The member locality making the grant or loan may restrict the use of such grants or loans to a specific facility owned by the . . .

• When tax return and payment are due (§ 58.1-2230)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 4 Payment And Reporting Of Tax On Motor Fuel

  A A return for the tax on motor fuel and gasohol levied by this chapter shall be filed with the Commissioner and be in the form and contain the information required by the Commissioner. The return and the payment for the tax on motor fuel levied by t . . .

• Credit against tax (§ 58.1-1504)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 15 Virginia Aircraft Sales And Use Tax

  A credit shall be granted against the tax imposed by this chapter with respect to a person’s use in this Commonwealth of an aircraft purchased by him in another state, or assembled by him from component parts on which Virginia retail sales or u . . .

• Farm wineries and vineyards tax credit (§ 58.1-339.12)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 3 Tax Credits For Individuals

  A As used in this section, unless the context requires a different meaning:”Qualified capital expenditures” means all expenditures made by the taxpayer for the purchase and installation of barrels, bins, bottling equipment, capsuling equi . . .

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