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Time for filing declarations of estimated income tax (§ 58.1-501)
2016A The declaration of estimated tax shall be filed as follows:If the requirements of subsection A of § 58.1-500 are first met: B An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, bu . . .
Collection; computation, distribution of tax on wine and other alcoholic beverages; refunds and adjustments (§ 4.1-235)
2016A The Board shall collect the state taxes levied pursuant to §§ 4.1-213 and 4.1-234 as follows: B The amount of tax collected under this section during each quarter shall, within 50 days after the close of such quarter, be certified to the Comptro . . .
Credit line deed of trust defined; relative priority of credit line deed of trust and other instruments of judgment (§ 55-58.2)
2016A For the purpose of this section:”Beneficiary” means the noteholder, lender, or other party or parties identified in the credit line deed of trust as secured thereby. In the case of a credit line deed of trust that identifies a party act . . .
Good conduct credits for persons convicted prior to October 1, 1942; effect of credit upon eligibility for parole (§ 53.1-193)
2016Every person convicted of a felony before October 1, 1942, except those referenced in § 53.1-194, shall, for every month that he is held in confinement after June 24, 1944, in any state correctional facility, without violating any prison rule or reg . . .
Control of letter-of-credit right (§ 8.9a-107)
2016A secured party has control of a letter-of-credit right to the extent of any right to payment or performance by the issuer or any nominated person if the issuer or nominated person has consented to an assignment of proceeds of the letter of credit un . . .
Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid (§ 58.1-1018)
2016An excise tax is hereby imposed on the storage, use or other consumption in this Commonwealth of cigarettes purchased at retail in an amount equal to that set out in § 58.1-1001. Every person storing, using or otherwise consuming in this Commonwealt . . .
Withdrawal from business or failure to pay tax (§ 65.2-1004)
2016If any such insurance carrier shall withdraw from business in this Commonwealth before the tax shall fall due, as herein provided, or shall fail or neglect to pay such tax, the Comptroller shall at once proceed to collect the same and may employ such . . .
Penalty for failure to pay tax (§ 58.1-2611)
2016A Any person failing to pay the tax levied pursuant to this chapter into the state treasury within the time prescribed by law shall incur a penalty thereon of ten percent, which shall be added to the amount of the tax due. B Notwithstanding the prov . . .
Limitation on tax for certain manufacturers taxable under § 58.1-1605 (§ 58.1-1607)
2016Manufacturers taxed pursuant to the provisions of § 58.1-1605 shall not in any one calendar year of a biennium be liable for a tax under this chapter in excess of sixty dollars when the amount of rough lumber manufactured is 500,000 board feet or le . . .
Good conduct credits for prisoners committing crimes, pardon violators and escapees convicted prior to October 1, 1942; effect of credit upon eligibility for parole (§ 53.1-194)
2016Every person convicted of a felony before October 1, 1942, who had once before been convicted of a felony and regularly discharged from the state corrections system, or who, prior to June 24, 1944, had been returned to a state correctional facility f . . .