1,548 results found.

• Certification of payment by Department (§ 58.1-907)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 9 Virginia Estate Tax
  • 1 Substantive Provisions Generally

  Upon the payment of the estate tax, or if no tax is due pursuant to a filing under § 58.1-905 or § 58.1-906, upon the ascertainment of that fact, the Department shall certify such fact to the personal representative. . . .

• Itemization (§ 15.2-2108.25)

  2016

  • 15.2 Counties, Cities And Towns
  • II Powers Of Local Government
  • 21 Franchises; Sale And Lease Of Certain Municipal Public Property; Public Utilities
  • 1.2 Licensing And Regulation Of Cable Television Systems

  A cable operator providing cable service may identify as a separate line item on each regular bill of each subscriber (i) the amount of the total bill assessed as a franchise fee, or any equivalent fee, and the locality to which such fee is paid; (ii . . .

• Offers in compromise with respect to local taxes (§ 58.1-3994)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 39 Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes
  • 5 Correction Of Assessments, Remedies And Refunds

  A Notwithstanding any other provision of law, the commissioner of the revenue or other official responsible for the assessment of any local tax appealed pursuant to § 58.1-3703.1 or § 58.1-3983.1 may, in his sole discretion, compromise and settle a . . .

• Exemptions (§ 58.1-604.3)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6 Retail Sales And Use Tax

  The use tax imposed by this section shall not apply to any property brought into this Commonwealth by a resident of another state, if such state does not impose a similar use tax on Virginia contractors, nor shall the tax apply to the use in this Com . . .

• Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes (§ 58.1-1012)

  2016

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

  A Every wholesale dealer in the Commonwealth shall, before shipping, delivering or sending out any cigarettes to any dealer in the Commonwealth or for sale in the Commonwealth, cause the same to have the requisite denominations and amount of stamps t . . .

• In certain cities and counties (§ 21-120)

  2016

  • 21 Drainage, Soil Conservation, Sanitation And Public Facilities Districts
  • 2 Sanitary Districts
  • 1 General Provisions

  Chapter 161 of the Acts of 1926, as amended, codified as §§ 1560a-1560l2 of Michie Code 1942 and Michie Suppl. 1946, and last amended by chapter 465 of the Acts of 1948, providing for sanitary districts in counties having more than 500 inhabitants . . .

• Contingencies affecting operation of title (§ 60.2-103)

  2016

  • 60.2 Unemployment Compensation
  • 1 General Provisions And Administration
  • 1 General Provisions

  A In the event that Chapter 23 of the Internal Revenue Code (26 U.S.C. § 3301 et seq.) is repealed, amended or otherwise changed by the Congress of the United States, or is finally adjudged invalid or unconstitutional by the Supreme Court of the Uni . . .

• Classification of certain commercial and industrial real property and taxation of such property by certain localities (§ 58.1-3221.3)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 32 Real Property Tax
  • 3 Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications

  A Beginning January 1, 2008, and solely for the purposes of imposing the tax authorized pursuant to this section, in the counties and cities that are wholly embraced by the Northern Virginia Transportation Authority and the Hampton Roads metropolitan . . .

• Exemptions (§ 58.1-1608)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 16 Forest Products Tax

  A The tax levied by this chapter shall not apply to individual owners of timber who occasionally sever or cut such timber from their own premises. Such owners, however, in order to qualify for the exemption must use the timber in the construction or . . .

• Revenue bonds (§ 15.2-1749)

  2016

  • 15.2 Counties, Cities And Towns
  • II Powers Of Local Government
  • 17 Police And Public Order
  • 5 Criminal Justice Training Academies

  A Each academy is hereby authorized, after a resolution adopted by a majority of its board of directors, to issue, at one time or from time to time, revenue bonds of the academy on a taxable or tax-exempt basis for the purpose of acquiring, purchasin . . .

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