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Income tax paid by commercial spaceflight entities (§ 58.1-423)
2016A Beginning July 1, 2011, and for fiscal years 2012, 2013, 2014, 2015, and 2016, the portion of the Virginia income tax net revenue generated by qualified corporations or limited liability companies that is attributable to the sale of commercial huma . . .
Annual tax for payment of interest or to amortize indebtedness or bonds (§ 10.1-631)
2016The governing body of the watershed improvement district shall, if necessary to pay the interest on the indebtedness or bonds or to amortize such indebtedness or bonds, levy an annual tax or service charge in the manner prescribed by § 10.1-626 on a . . .
Tenant paying taxes or levies to have credit out of rents (§ 58.1-3944)
2016A tenant from whom payment is obtained, by distress or otherwise, of taxes or other charges due from a person under whom he holds, shall have credit for the same against such person out of the rents he may owe him, except when the tenant is bound to . . .
Admissions tax in Scott County (§ 58.1-3818.01)
2016Scott County is authorized to impose a tax on admissions to any off-track horse race wagering facility located in the county in the amount of $ 0.25 for each patron admitted. . . .
Payment of interest on serial bonds; no sinking fund required; tax levy; use of excess revenues (§ 21-137.2)
2016When serial bonds have been issued, the net revenue derived from the operation of such systems shall be applied to pay the interest on and the principal of such serial bonds as the same become due, but no sinking fund shall be required in respect of . . .
Payroll reports of self-insurers and tax thereon; withholding or providing false or misleading information (§ 65.2-1006)
2016A Every employer carrying his own risk under the provisions of § 65.2-801 and every employer member of a licensed group self-insurance association shall, under oath, report to the Workers’ Compensation Commission his payroll subject to the pro . . .
(Effective until January 1, 2017) Purchase of additional prior service credit by certain school division superintendents (§ 51.1-142.3)
2016A In addition to the four years of prior service credit that may be purchased under clause (ii) of subdivision B 1 of § 51.1-142.2, a school division superintendent appointed by a school board pursuant to § 22.1-60, with at least five years of cred . . .
Reports and payments by city and county treasurers, and clerks of court; deposits of state income tax payments (§ 2.2-806)
2016A All county and city treasurers receiving state income tax payments, whether from taxpayers or from the commissioner of the revenue, shall deposit the payments, within one banking day of receipt, into an account of the state treasury. The treasurers . . .
Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty (§ 58.1-485)
2016Willful failure by any employer to (i) make any return required by this article to the Tax Commissioner, (ii) withhold the required tax or to pay it to the Tax Commissioner as specified, or both, or (iii) furnish an employee the written statement req . . .
Property becomes taxable immediately upon sale by tax-exempt owner (§ 58.1-3601)
2016Any property exempt from taxation pursuant to this chapter which is subsequently sold to a person not having tax-exempt status shall immediately become subject to taxation and be assessed therefor. The tax levied for the current year shall be prorate . . .