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Action of Supreme Court thereon (§ 58.1-2676)
2016If the Supreme Court determines that the assessment or tax is excessive, it shall reduce the same or if it is insufficient, it shall increase the same. Unless the taxes so assessed or ascertained were paid under protest, when due, the Court, if it di . . .
Credit for cigarettes manufactured and exported (§ 58.1-439.12:01)
2016A For purposes of this section:”Base year export volume” means the number of cigarettes manufactured by a corporation, which cigarettes were also exported by such manufacturer during its taxable year beginning in calendar year 2004.” . . .
Situs for local license taxation of businesses, professions, occupations, etc (§ 58.1-3708)
2016A Except as otherwise provided by law and except as to public service corporations, the situs for the local license taxation for any business, profession, trade, occupation or calling subject to licensure, shall be the county, city or town (hereinaft . . .
Tobacco Indemnification and Community Revitalization Endowment (§ 3.2-3104)
2016A There is hereby established in the state treasury a special fund to be designated the “Tobacco Indemnification and Community Revitalization Endowment.” The Endowment shall receive any proceeds from any sale of all or any portion of the . . .
Subpoenas (§ 30-115)
2016The Panel may issue subpoenas to compel the attendance of witnesses or the production of documents, books or other records. The Panel may apply to the Circuit Court of the City of Richmond to compel obedience to the subpoenas of the Panel. Notwithsta . . .
Records to be kept by processors, livestock auction markets, and other first buyers (§ 3.2-2008)
2016Every processor, livestock auction market, and other first buyers of feeder pigs shall keep a complete record of the number of slaughter hogs and feeder pigs subject to tax purchased by him for at least three years. Such record shall be open to the i . . .
Local taxation of real and tangible personal property of public service corporations; other persons (§ 58.1-2606)
2016A Notwithstanding the provisions of this section and §§ 58.1-2607 and 58.1-2690, all local taxes on the real estate and tangible personal property of public service corporations referred to in such sections and other persons with property assessed . . .
No authority to capitalize permit, franchise or contract for consolidation (§ 56-66)
2016The Commission shall have no power to authorize the capitalization of any franchise or permit whatsoever or the right to own, operate or enjoy any such franchise or permit, in excess of the amount (exclusive of any tax or annual charge) actually paid . . .
Returns and discounts of importers (§ 58.1-2238)
2016A A monthly return of a bonded importer or an occasional importer shall contain the following information concerning motor fuel imported during the period covered by the return and any other information required by the Commissioner: B An importer sh . . .
Office expenses; taxes and withholding (§ 30-19.14)
2016A Each member of the General Assembly shall receive as an allowance for office expenses and supplies such sums as shall be set forth in the general appropriation act. B Notwithstanding any provision of law, all payments to members of the General Ass . . .