1,548 results found.

• Department may estimate corporation's tax when no return filed (§ 58.1-454)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 14 Accounting, Returns, Procedures For Corporations

  If any report or return required to be made by any corporation under this chapter is not made as herein required, the Department is authorized to make an estimate of the net income of such corporation and of the amount of tax due under this chapter, . . .

• Payments are on account of tax for tax year (§ 58.1-2644)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 26 Taxation Of Public Service Corporations
  • 4 Estimated Tax

  Payment of the estimated tax or any installment thereof shall be considered payment on account of the license tax imposed by this chapter for the tax year. . . .

• Withholding tax on Virginia source income of nonresident owners (§ 58.1-486.2)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 16.1 Withholding By Pass-through Entities.

  A For the privilege of doing business in the Commonwealth, a pass-through entity that has taxable income for the taxable year derived from or connected with Virginia sources, any portion of which is allocable to a nonresident owner, shall pay a withh . . .

• Payment of tax prerequisite to qualification (§ 58.1-1715)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 17 Miscellaneous Taxes
  • 3 Tax On Wills And Administrations

  No one shall be permitted to qualify and act as executor or administrator until the tax imposed by § 58.1-1712 has been paid. . . .

• Computation of revenue tax on railroads (§ 58.1-2662)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 26 Taxation Of Public Service Corporations
  • 6 Regulatory Revenue Taxes Of Public Service Corporations

  The special regulatory revenue tax levied pursuant to § 58.1-2660 shall be based upon the gross transportation receipts of each railroad for the year ending December 31 preceding, to be ascertained in the following manner: . . .

• Special processing provisions for civil penalties levied for violation of license, registration, and tax requirements and vehicle size limitations (§ 46.2-613.3)

  2016

  • 46.2 Motor Vehicles
  • II Titling, Registration And Licensure
  • 6 Titling And Registration Of Motor Vehicles
  • 1 Titling And Registration, Generally

  Notwithstanding any other provision of law, all civil penalties levied pursuant to § 46.2-613.1 shall be processed in the following manner: . . .

• § 58.1-2299.20. (Contingent effective date -- see note) Disposition of tax revenues (§ )

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22.1 Motor Vehicle Fuels Sales Tax In Certain Transportation Districts

  All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter, after subtraction of the direct costs of administration by the Department, shall be deposited in a special fund entitled the “Special Fund Account of th . . .

• Withholding tax statements for employees; employers must file annual returns with Tax Commissioner; penalties (§ 58.1-478)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 16 Income Tax Withholding

  A Every person required to deduct and withhold from an employee’s wages under this article shall furnish to each such employee in respect to the remuneration paid by such person to such employee during the calendar year, on or before January 31 . . .

• Civil immunity for officers, partners, members, managers, trustees and directors of certain tax exempt organizations (§ 8.01-220.1:1)

  2016

  • 8.01 Civil Remedies And Procedure
  • 3 Actions
  • 21 Miscellaneous Provisions

  A Directors, partners, members, managers, trustees and officers of organizations exempt from income taxation under § 501(c) or § 528 of the Internal Revenue Code who serve without compensation shall be immune from civil liability for acts taken in . . .

• Liability of employer for payment of tax required to be withheld (§ 58.1-484)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 16 Income Tax Withholding

  The employer shall be liable for the payment to the Tax Commissioner of the amounts required to be deducted and withheld under this article and an employer who has withheld and paid such amounts to the Tax Commissioner shall not otherwise be liable t . . .

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