Search
1,548 results found.
Extensions of time (§ 58.1-2646)
2016The Commission may grant a reasonable extension of time for payment of estimated tax or any installment, or for filing any declaration on condition that the taxpayer shall pay interest on the amount involved at the rate of three-fourths of one percen . . .
Virginia taxable income of residents (§ 58.1-322)
2016A The Virginia taxable income of a resident individual means his federal adjusted gross income for the taxable year, which excludes combat pay for certain members of the Armed Forces of the United States as provided in § 112 of the Internal Revenue . . .
Direct purchases by using agencies and certain charitable corporations and private nonprofit institutions of higher education (§ 2.2-1120)
2016A The Division shall have the power, by general rule or special order, to permit purchases of any material, equipment, supplies, printing or nonprofessional services of every description to be made by any using agency directly, and not through the Di . . .
License application procedure (§ 58.1-2208)
2016A To obtain a license under this article, an applicant shall file an application with the Commissioner on a form provided by the Commissioner. An application shall include the applicant’s name, address, federal employer identification number, a . . .
Amendment to condominium instruments; consent of mortgagee (§ 55-79.73:1)
2016A In the event that any provision in the condominium instruments requires the written consent of a mortgagee in order to amend the condominium instruments, the unit owners’ association shall be deemed to have received the written consent of a m . . .
Tax levied (§ 58.1-1707)
2016A There is hereby levied and imposed upon every person in the Commonwealth engaged in business as a manufacturer, wholesaler, distributor or retailer of products enumerated in § 58.1-1708 an annual litter tax of $ 10 for each establishment from whic . . .
Assessment based on estimate (§ 58.1-618)
2016A If any dealer fails to make a return as provided by this chapter, or a return that is false or fraudulent, it shall be the duty of the Tax Commissioner to make an estimate for the taxable period of the retail sales or distributions of such dealer, . . .
Where declarations filed and how payments made; refunding overpayments (§ 58.1-2526)
2016A Every insurance company required by this article to file a declaration and make payment of the estimated tax shall file and pay the same with the Department. All such payments shall be deposited by the Department into the state treasury. B If any . . .
Family and Children's Trust Fund; public purpose; exempt from taxation (§ 63.2-2100)
2016A There is hereby created the Family and Children’s Trust Fund (the Trust Fund). The exercise of powers granted under this chapter shall be in all respects for the benefit of the citizens of the Commonwealth and for the support and development . . .
Refund of overpayment (§ 58.1-1115)
2016If the amount of tax as computed is less than the amount theretofore paid, the excess shall be refunded out of the state treasury on the order of the Tax Commissioner upon the Comptroller. . . .