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Collection of tax for city having no court for recordation of deeds and other instruments (§ 58.1-3804)
2016When 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 deeds and other instruments are admitted to record, the governing body of such county shall a . . .
Certain powers of appointment construed to refer to federal gift tax exclusion in effect on date of execution (§ 64.2-431)
2016If an instrument executed before September 12, 1981, provides for a power of appointment that may be exercised during any period after December 31, 1981, and such power of appointment is defined in terms of, or by reference to, the maximum amount of . . .
Political candidate contribution tax credit (§ 58.1-339.6)
2016For taxable years beginning on and after January 1, 2000, but before January 1, 2017, any individual shall be entitled to a credit against the tax levied pursuant to § 58.1-320 of an amount equal to 50 percent of the amount contributed by the taxpay . . .
Uses and tax on great seal (§ 1-503)
2016The great seal shall be affixed to documents, signed by the Governor, which are to be used before tribunals, or for purposes outside of the jurisdiction of the Commonwealth; and in every such case, except where the Commonwealth is a party concerned i . . .
Riparian forest buffer protection for waterways tax credit (§ 58.1-339.10)
2016A For all taxable years beginning on or after January 1, 2000, any individual who owns land abutting a waterway on which timber is harvested, and who forbears harvesting timber on certain portions of the land near the waterway, shall be allowed a cre . . .
Declarations of estimated tax to be filed with commissioner of revenue of county or city (§ 58.1-493)
2016A Every resident individual who is required by this article to file a declaration of estimated tax shall file his declaration with the commissioner of the revenue for the county or city in which he resides, and every nonresident individual who is req . . .
Percentage retained; tax (§ 59.1-392)
2016A Any person holding an operator’s license to operate a horse racetrack or satellite facility in the Commonwealth pursuant to this chapter shall be authorized to conduct pari-mutuel wagering on horse racing subject to the provisions of this cha . . .
Duties of commissioner of the revenue relating to income tax (§ 58.1-305)
2016Every commissioner of the revenue shall obtain an income tax return from every individual or fiduciary within his jurisdiction who is liable under the law to file such a return with him; provided such individual or fiduciary has not filed such a retu . . .
Certain formula clauses to be construed to refer to federal estate and generation-skipping transfer tax laws applicable to estates of decedents dying after December 31, 2009, and before January 1, 2011 (§ 64.2-432)
2016A A will, trust, or other instrument of a decedent who dies after December 31, 2009, and before January 1, 2011, that contains a formula referring to the “unified credit,” “estate tax exemption,” “applicable exemption am . . .
(Contingent expiration date) Additional state use tax in certain counties and cities (§ 58.1-604.01)
2016In addition to the use tax imposed pursuant to § 58.1-604, there is hereby levied and imposed in each county and city located in a Planning District established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 20 . . .