1,548 results found.

• Modification to achieve settlor's tax objectives (§ 64.2-734)

  2016

  • 64.2 Wills, Trusts, And Fiduciaries
  • III Trusts
  • 7 Uniform Trust Code
  • 4 Creation, Validity, Modification, And Termination Of Trust.

  To achieve the settlor’s tax objectives, the court may modify the terms of a trust in a manner that is not contrary to the settlor’s probable intention. The court may provide that the modification has retroactive effect. . . .

• § 58.1-603. (Contingent expiration date -- see note) Imposition of sales tax (§ )

  2016

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

  There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, a license or privilege tax upon every person who engages in the business of selling at retail or distributing tangible personal property in . . .

• Estimates of fuel subject to tax; assessments; notice of assessment (§ 58.1-2280)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 8 Assessments And Collections

  When any licensee neglects, fails or refuses to make and file any report as required by this chapter or files an incorrect or fraudulent report, the Commissioner shall determine, from any information obtainable, the number of gallons of fuel with res . . .

• Town tax (§ 58.1-1209)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 12 Bank Franchise Tax

  Any incorporated town in this Commonwealth in which is located a bank 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 a bank located in such town. If such bank also has offic . . .

• Local real property tax credits on certain rehabilitated, renovated or replacement residential structures (§ 58.1-3220.01)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 32 Real Property Tax
  • 3 Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications

  A The governing body of any county, city or town may, by ordinance, provide for a local real property tax credit equal to certain property tax liens owed on real estate on which any structure or other improvement no less than fifteen years of age has . . .

• Entitlement to sales tax revenues derived from a major league baseball stadium (§ 15.2-5814)

  2016

  • 15.2 Counties, Cities And Towns
  • IV Other Governmental Entities
  • 58 Virginia Baseball Stadium Authority

  A In connection with the issuance of bonds by the Authority to finance or refinance a major league baseball stadium, the Authority shall be entitled to all sales tax revenues that are generated by transactions taking place upon the premises of the ma . . .

• § 58.1-603. (Contingent effective date -- see note) Imposition of sales tax (§ )

  2016

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

  There is hereby levied and imposed, in addition to all other taxes and fees of every kind now imposed by law, a license or privilege tax upon every person who engages in the business of selling at retail or distributing tangible personal property in . . .

• Collection of tax by Department (§ 58.1-813)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 8 State Recordation Tax

  The Department may assess and collect any tax imposed by this chapter which has remained uncollected for thirty days. The Department, prior to collecting such tax, shall give notice to the clerk of court in whose office the tax was to be collected. T . . .

• Limitation on county license tax within boundary of a town (§ 58.1-3711)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 37 License Taxes

  A Any county license tax imposed pursuant to this chapter shall not apply within the limits of any town located in such county, where such town now, or hereafter, imposes a town license tax on the same privilege. If the governing body of any town wit . . .

• Collection of tax for city having no court for probate of wills or issuance of grants of administration (§ 58.1-3807)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 38 Miscellaneous Taxes
  • 2 Tax On Wills And Administrations

  When any county imposes the tax authorized by this article and there is located in such county a city having no separate court in whose clerk’s office wills are admitted to probate or grants of administration are issued, the governing body of s . . .

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