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Effective date of property tax exemption for certified property (§ 58.1-3667)
2016Except as otherwise explicitly provided under this article, as to any real or personal property, machinery, equipment, facilities, devices, or real estate improvements required to be certified by a state or local certifying authority for tax exemptio . . .
Filing of estimated tax by nonresidents upon the sale of real property; penalties (§ 58.1-317)
2016A Notwithstanding any other provision of this chapter, every nonresident payee receiving payments from the transfer of fee simple title in real property in this Commonwealth shall concurrent with the transfer of title register with the Department of . . .
Restrictions on assignment of letter-of-credit rights ineffective (§ 8.9a-409)
2016(a A term in a letter of credit or a rule of law, statute, regulation, custom, or practice applicable to the letter of credit which prohibits, restricts, or requires the consent of an applicant, issuer, or nominated person to a beneficiary’s as . . .
Electric utility consumption tax relating to the special regulatory tax; when not assessed or assessed only in part (§ 58.1-2902)
2016A The Commission may in the performance of its function and duty in levying the electric utility consumption tax relating to the special regulatory tax, omit the levy on any portion of the tax fixed in § 58.1-2900 as is unnecessary within the Commis . . .
(Repealed effective October 1, 2016) Academic credit for American Sign Language (§ 23-9.2:3.9)
2016Academic credit received for successful completion of American Sign Language courses either in a secondary school or higher education institution shall be counted toward satisfaction of the foreign language entrance requirements of a public instituti . . .
Failure to pay estimated tax (§ 58.1-2527)
2016A In case of any underpayment of estimated tax by an insurance company, there shall be added to the tax for the license year interest determined at the rate set forth in § 58.1-15 upon the amount of the underpayment for the period of the underpaymen . . .
Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents (§ 58.1-1003.2)
2016A The taxes imposed by subsection B of § 58.1-1001 shall be paid by the stamping agent at the time he files the return required pursuant to this section. Upon payment of the tax and production and transmission of the documentation required by this s . . .
Bond and letter of credit requirements (§ 46.2-2011.9)
2016A Every applicant for an original certificate under this chapter shall obtain and file with the Department, along with the application, a surety bond or an irrevocable letter of credit, in addition to any other bond or letter of credit required by la . . .
Notice prior to increase of local tax levy; hearing (§ 58.1-3007)
2016Before any local tax levy shall be increased in any county, city, town, or district, such proposed increase shall be published in a newspaper having general circulation in the locality affected at least seven days before the increased levy is made an . . .
Additional transient occupancy tax in Fairfax County (§ 58.1-3824)
2016In addition to such transient occupancy taxes as are authorized by this chapter, beginning July 1, 2004, Fairfax County may impose an additional transient occupancy tax not to exceed two percent of the amount of charge for the occupancy of any room . . .