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Excise tax on beer and wine coolers; payment of tax; exceptions (§ 4.1-236)
2016A There is levied on all beer and wine coolers sold in the Commonwealth an excise tax at the rate of: B The tax herein levied shall be paid by the manufacturer, bottler or wholesaler selling beer or wine coolers to licensed retailers. C Any person . . .
Assessment upon owner's death; liability of personalty for tax (§ 58.1-3342)
2016When an owner dies intestate, the commissioner of the revenue may ascertain who are the heirs of the intestate and charge the land to such heirs or he may charge the land to the decedent’s estate until a transfer thereof. When the owner has dev . . .
License tax on motor vehicle dealers (§ 58.1-3734)
2016A Notwithstanding the provisions of § 58.1-605, whenever any locality imposes a license tax applicable to motor vehicle dealers measured by the gross receipts of such dealer, the dealer may separately state the amount of tax applicable to each sale . . .
Reduced tax rate permissible under federal amendment (§ 60.2-537)
2016Notwithstanding the provisions of §§ 60.2-500 through 60.2-536, if § 3303 of the Internal Revenue Code is amended so as to allow an additional credit under § 3302 (b) of the Internal Revenue Code to employers not otherwise eligible for a reduced . . .
License tax on commission merchants (§ 58.1-3733)
2016Any person engaged in the business of selling merchandise on commission by sample, circular, or catalogue for a regularly established retailer, who has no stock or inventory under his control other than floor samples held for demonstration or sale an . . .
Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances (§ 58.1-3713.3)
2016A All ordinances adopted pursuant to §§ 58.1-3712 and 58.1-3713 prior to October 1, 1989, shall be valid as if they had been enacted as of January 1, 1985, as long as similar ordinances had been validly enacted under the predecessor provisions to . . .
Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share (§ 58.1-662)
2016A There is hereby created in the Department of the Treasury a special nonreverting fund which shall be known as the Communications Sales and Use Tax Trust Fund (the Fund). The Fund shall be established on the books of the Comptroller and any funds re . . .
Forwarding of tax information to law-enforcement officials (§ 58.1-2422)
2016The Commissioner may, in his discretion, upon request duly received from the official charged with the duty of enforcement of motor vehicle tax laws of any other state, forward to such official any information which he may have in his possession rela . . .
Land preservation tax credits for individuals and corporations (§ 58.1-512)
2016A For taxable years beginning on or after January 1, 2000, there shall be allowed as a credit against the tax liability imposed by §§ 58.1-320 and 58.1-400, an amount equal to 50 percent of the fair market value of any land or interest in land loca . . .
Admissions tax in certain counties (§ 58.1-3818)
2016A Fairfax, Arlington, Dinwiddie, Prince George and Brunswick Counties are hereby authorized to levy a tax on admissions charged for attendance at any event. The tax shall not exceed 10 percent of the amount of charge for admission to any such event. . . .