Search
1,548 results found.
Tobacco Indemnification and Community Revitalization Fund; tax credits for technology industries in tobacco-dependent localities (§ 3.2-3106)
2016A Money received by the Commonwealth pursuant to the Master Settlement Agreement shall be deposited into the state treasury subject to the special nonreverting funds established by subsection B and by §§ 3.2-3104 and 32.1-360. B There is created i . . .
Distribution of recordation tax to cities and counties (§ 58.1-816)
2016A Effective October 1, 1993, twenty million dollars of the taxes imposed under §§ 58.1-801 through 58.1-809 which are actually paid into the state treasury, shall be distributed among the counties and cities of this Commonwealth in the manner provi . . .
Bonds are tax exempt (§ 15.2-5910)
2016The Authority shall not be required to pay any taxes or assessments of any kind whatsoever and its bonds, their transfer, the interest payable on them, and any income derived from them, including any profit realized in their sale or exchange, shall b . . .
Tax in lieu of probate tax (§ 58.1-1717.1)
2016A $ 25 fee is hereby charged on the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510 unless a will has been probated for the decedent or there has been a grant of administration on the decedent’s es . . .
Deferral of portion of real estate tax increases (§ 58.1-3219)
2016Any county, city, or town may adopt, by ordinance, a deferral program for real estate taxes, in such amount as the ordinance may prescribe, subject to the limitations and conditions of this article. The local governing body shall adopt, by ordinance . . .
Permissive supplier election to collect tax on out-of-state removals (§ 58.1-2210)
2016A An out-of-state supplier who is not required to be licensed under this chapter may elect to obtain a license and thereby become a permissive supplier. An out-of-state supplier who does not make this election shall not act as a permissive supplier f . . .
Release of delinquent tax lien to facilitate a conveyance of real property (§ 58.1-3228)
2016The local governing body of any county, city, or town may adopt an ordinance authorizing the locality to release all liens for delinquent real estate taxes, or any portion thereof, including penalty and accumulated interest, in order to facilitate t . . .
Transient occupancy tax on certain rentals [Not set out.] (§ 58.1-3821)
2016(1990, c. 436; 1994, c. 896; 2006, c. 111.) . . .
Collection of reclamation tax and penalties for nonpayment (§ 45.1-270.5)
2016A Payment of taxes under this section shall be made no later than thirty days after the end of each calendar quarter when taxes are applicable in accordance with § 45.1-270.4. The Division shall notify each operator holding a permit under Chapter 19 . . .
Manufactured homes; proration of tax (§ 58.1-3521)
2016Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in § 36-85.3, is delivered or moved after January 1, and used as a place of full-time residence by any person, may quarterly prorate any . . .