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Civil penalties upon failure to pay tax, etc (§ 58.1-2411)
2016When any person fails to pay the full amount of the tax required by this chapter, there shall be imposed, in addition to other penalties provided herein, a penalty to be added to the tax in the amount of ten percent or ten dollars, whichever is great . . .
Open-end credit extended by banks or savings institutions (§ 6.2-313)
2016A Notwithstanding any statutory or case law, any bank or savings institution may impose finance charges and other charges and fees at such rates and in such amounts and manner as may be agreed by the borrower under an open-end credit plan. B In the . . .
No state or local tax on intangible personal property or money; local levies and license taxes (§ 58.1-2690)
2016A Except as provided in this chapter, there shall be no state or local taxes assessed on the intangible personal property, gross receipts or other such money or income owned by telephone or telegraph companies, railroads, pipeline companies, or corpo . . .
§ 58.1-1742. (Contingent expiration date -- see note) Regional transient occupancy tax (§ )
2016In addition all other fees and taxes imposed under law, there is hereby imposed an additional transient occupancy tax at the rate of two percent of the amount of the charge for the occupancy of any room or space occupied in any county or city located . . .
Assessment of tax by Department (§ 58.1-1020)
2016In case any person subject to the tax imposed by this article fails to make such a return, or makes an incorrect return, the Department, from the best information available to it, shall assess the amount of tax due from such person and mail notice th . . .
Reports to General Assembly on tax exemptions studies (§ 58.1-609.12)
2016A The Tax Commissioner shall determine the fiscal, economic and policy impact of each sales and use tax exemption set out in §§ 58.1-609.10 and 58.1-609.11 and report such findings to the chairmen of the House and Senate Finance Committees and the . . .
Additional transient occupancy tax in Bath County (§ 58.1-3825.2)
2016A In addition to such transient occupancy tax as is authorized by § 58.1-3819, Bath County may impose an additional transient occupancy tax not to exceed two percent of the amount of the charge for the occupancy of any room or space occupied. B The . . .
Extensions of credit on pledged securities (§ 6.2-322)
2016A broker-dealer licensed by the Commission and registered with the Securities Exchange Commission who extends credit to a customer on pledged securities as permitted under the provisions of the Securities Exchange Act of 1934, may charge the custome . . .
When tax return and payment are due (§ 58.1-2230)
2016A A return for the tax on motor fuel and gasohol levied by this chapter shall be filed with the Commissioner and be in the form and contain the information required by the Commissioner. The return and the payment for the tax on motor fuel levied by t . . .
Form, terms, execution and sale of bonds; use of proceeds; interim receipts or temporary bonds; lost or destroyed bonds; faith and credit of state and political subdivisions not pledged; expenses (§ 2.2-2222)
2016The bonds of each issue shall be dated, shall bear interest at such rates as shall be fixed by the Authority, shall mature at such time not exceeding forty years from their date as may be determined by the Authority, and may be made redeemable before . . .