1,548 results found.

• Penalty for failing to affix stamps; subsequent violations of article (§ 58.1-1013)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 10 Cigarette Tax
  • 1 Excise Tax

  Any person who has been issued a permit to affix revenue stamps by the Department and fails to properly affix the required stamps to any cigarettes pursuant to the provisions of this chapter shall be required to pay as part of the tax imposed hereund . . .

• MEI Project Approval Commission; membership; terms; compensation and expenses; definition (§ 30-309)

  2016

  • 30 General Assembly
  • 47 Mei Project Approval Commission

  A The MEI Project Approval Commission (the Commission) is established as an advisory commission in the legislative branch of state government. The purpose of the Commission shall be to review financing for individual incentive packages, including but . . .

• Criminal penalties for failure to file returns; false statements (§ 58.1-3916.1)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 39 Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes
  • 2 Collection By Treasurers, Etc

  Any ordinance ordained pursuant to this article requiring the filing of a return for tax purposes may prescribe criminal penalties for willful failure or refusal to file such return at the time or times required therein or for making false statements . . .

• Filing of return (§ 58.1-1714)

  2016

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

  When the value of an estate exceeds $ 15,000, a return shall be made and filed with the clerk of court at the time the will is offered for probate or the grant of administration is sought in such court. Such return shall state, to the best of the kno . . .

• Escheator to hold inquest; notice thereof (§ 55-172)

  2016

  • 55 Property And Conveyances
  • 10 Escheats Generally

  On receiving such list, or upon information from any person, in writing and under oath, that any of the conditions described in § 55-171 exists, the escheator shall proceed to hold his inquest to determine whether any land mentioned has escheated to . . .

• Definitions; professional baseball games; consent for construction (§ 15.2-5800)

  2016

  • 15.2 Counties, Cities And Towns
  • IV Other Governmental Entities
  • 58 Virginia Baseball Stadium Authority

  As used in this chapter the following words have the meanings indicated:”Authority” means the Virginia Baseball Stadium Authority.”Facility” means (i) major league and minor league baseball stadiums, (ii) practice fields or ot . . .

• Where declarations filed and how payments made; refunding overpayments (§ 58.1-2647)

  2016

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

  A Every taxpayer required to file a declaration and make payment of the estimated tax shall file and pay the same with the Commission. All such payments shall be deposited by the Commission into the state treasury. B If any taxpayer overestimates an . . .

• Decree validating bonds binding and conclusive (§ 15.2-2657)

  2016

  • 15.2 Counties, Cities And Towns
  • II Powers Of Local Government
  • 26 Public Finance Act
  • 6 Judicial Determination Of Validity Of Bonds

  In the event the decree of the court validates the bonds and no appeal is taken within the time prescribed in § 15.2-2656, or if an appeal is taken and the decree of the court is affirmed, the decree shall be forever binding and conclusive as to the . . .

• Definitions (§ 58.1-2401)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 24 Virginia Motor Vehicle Sales And Use Tax

  As used in this chapter, unless the context clearly shows otherwise, the term or phrase:”Commissioner” shall mean the Commissioner of the Department of Motor Vehicles of the Commonwealth.”Department” shall mean the Departmen . . .

• False or fraudulent return; civil penalty (§ 58.1-2299.7)

  2016

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

  Any person liable for a tax levied under this chapter who files a false or fraudulent return with the intent to evade the tax shall be subject to a civil penalty. The amount of the civil penalty shall be equal to 50 percent of the amount of the tax i . . .

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