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Fillable tax forms (§ 58.1-202.3)
2016The Tax Commissioner shall ensure that all required state tax forms are fillable forms in a portable document format for taxable periods beginning on and after January 1, 2012, and are available on the Department of Taxation’s website. The Tax . . .
Filing returns; payment of tax due thereon (§ 58.1-905)
2016A The personal representative of every estate subject to the tax imposed by this chapter who is required by the laws of the United States to file a federal estate tax return shall file with the Department, on or before the date the federal estate tax . . .
Possession with intent to distribute tax-paid, contraband cigarettes; penalties (§ 58.1-1017.1)
2016Any person who possesses, with intent to distribute, more than 5,000 (25 cartons) but fewer than 40,000 (200 cartons) tax-paid cigarettes is guilty of a Class 1 misdemeanor for a first offense and is guilty of a Class 6 felony for any second or subse . . .
Authority to enjoin income tax return preparers (§ 58.1-348.2)
2016A The Department may commence a civil action to enjoin any person who is an income tax return preparer from further engaging in any conduct described in subsection B or from further action as an income tax return preparer. The venue for any action un . . .
When no tax on a seal to be charged (§ 58.1-1726)
2016No tax shall be charged when a seal is annexed to any paper or document to be used in obtaining the benefit of a pension, revolutionary claim, money due on account of military services or land bounty, under any act of Congress, or under a law of this . . .
Special license plates for supporters of credit unions (§ 46.2-746.12)
2016On receipt of an application therefor, the Commissioner shall issue special license plates to supporters of credit unions. . . .
Bond or letter of credit required of dealers when permit obtained (§ 54.1-4106)
2016A Every dealer shall secure a permit as required by § 54.1-4108, and each dealer at the time of obtaining such permit shall enter into a recognizance to the Commonwealth secured by a corporate surety authorized to do business in this Commonwealth, i . . .
Scope of transient occupancy tax (§ 58.1-3843)
2016Notwithstanding any other provision of law, general or special, the tax imposed on transient room rentals pursuant to the authority of this article shall be imposed only for the occupancy of any room or space that is suitable or intended for occupanc . . .
When tax payable (§ 58.1-2503)
2016The annual license tax shall be transmitted to the Department on or before March 1 of each year for deposit into the state treasury. . . .
Short-term rental property tax (§ 58.1-3510.6)
2016A The governing body of any county, city, or town may levy a tax in an amount not to exceed one percent, in addition to the tax levied pursuant to § 58.1-605, on the gross proceeds arising from rentals of any person engaged in the short-term rental . . .