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Effect of application for correction of assessment or appeal upon applications for local permits and licenses (§ 58.1-3995)
2016A Except as otherwise provided in subsection B, no county, city or town shall deny to any person a permit or license to which such person otherwise is entitled solely on the grounds that such person has failed to pay taxes, penalties and interest due . . .
Taxpayers to file returns (§ 58.1-3518)
2016Every taxpayer owning any of the property subject to taxation under this chapter on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city on the appropriate forms; however, the commissioner of t . . .
Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing (§ 58.1-3507)
2016A Machinery and tools, except idle machinery and tools as defined in subsection D and machinery and equipment used by farm wineries as defined in § 4.1-100, used in a manufacturing, mining, water well drilling, processing or reprocessing, radio or t . . .
§ 58.1-2425. (Contingent effective date -- see note) Disposition of revenues (§ )
2016A Funds collected hereunder by the Commissioner shall be forthwith paid into the state treasury. Except as otherwise provided in this section, these funds shall constitute special funds within the Commonwealth Transportation Fund. Any balances remain . . .
Definitions (§ 58.1-1000)
2016As used in this chapter, unless the context clearly shows otherwise, the term or phrase:”Authorized holder” means (i) a manufacturer; (ii) a wholesale dealer; (iii) a stamping agent; (iv) a retail dealer; (v) an exclusive distributor; (vi . . .
Assessment by Commission (§ 58.1-2633)
2016A The Commission shall assess the value of the reported property subject to local taxation of each telegraph, telephone, water, heat, light and power company and electric supplier, except a pipeline transmission company taxed pursuant to § 58.1-2627 . . .
Testamentary trustees (§ 64.2-1306)
2016A Except as provided in subsections B and C, testamentary trustees shall exhibit a statement of all money and other property that the fiduciary has received, has become chargeable with, or has disbursed for each calendar year before the commissioner . . .
Authority to require removal, repair, etc., of buildings that are declared to be derelict (§ 15.2-907.1)
2016Any locality that has a real estate tax abatement program in accordance with this section may, by ordinance, provide that: . . .
Communications services providers' certificates of registration; penalty (§ 58.1-653)
2016A Every person desiring to engage in or conduct business as a communications services provider in the Commonwealth shall file with the Tax Commissioner an application for a certificate of registration. B Every application for a certificate of regist . . .
Department to administer chapter; Motorboat Committee; funds for administration; records; rules and regulations (§ 29.1-701)
2016A It shall be the duty of the Department to enforce and administer the provisions of this chapter. B The chairman of the Board shall designate from among the members of the Board three members who shall serve as the Motorboat Committee. This committ . . .