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Collection of tax for city having no court for probate of wills or issuance of grants of administration (§ 58.1-3807)
2016When any county imposes the tax authorized by this article and there is located in such county a city having no separate court in whose clerk’s office wills are admitted to probate or grants of administration are issued, the governing body of s . . .
Judicial records as evidence; full faith and credit; recitals in deeds, deeds of trust, and mortgages; "records" defined; certification (§ 8.01-389)
2016A The records of any judicial proceeding and any other official records of any court of this Commonwealth shall be received as prima facie evidence provided that such records are certified by the clerk of the court where preserved to be a true record . . .
Department may estimate corporation's tax when no return filed (§ 58.1-454)
2016If any report or return required to be made by any corporation under this chapter is not made as herein required, the Department is authorized to make an estimate of the net income of such corporation and of the amount of tax due under this chapter, . . .
Payments are on account of tax for tax year (§ 58.1-2644)
2016Payment of the estimated tax or any installment thereof shall be considered payment on account of the license tax imposed by this chapter for the tax year. . . .
Withholding tax on Virginia source income of nonresident owners (§ 58.1-486.2)
2016A For the privilege of doing business in the Commonwealth, a pass-through entity that has taxable income for the taxable year derived from or connected with Virginia sources, any portion of which is allocable to a nonresident owner, shall pay a withh . . .
Same; when no maturity date is given; credit line deeds of trust (§ 8.01-242)
2016No deed of trust or mortgage given to secure the payment of money, other than credit line deeds of trust described in § 55-58.2, and no lien reserved to secure the payment of unpaid purchase money, in which no date is fixed for the maturity of the d . . .
Payment of tax prerequisite to qualification (§ 58.1-1715)
2016No one shall be permitted to qualify and act as executor or administrator until the tax imposed by § 58.1-1712 has been paid. . . .
Computation of revenue tax on railroads (§ 58.1-2662)
2016The special regulatory revenue tax levied pursuant to § 58.1-2660 shall be based upon the gross transportation receipts of each railroad for the year ending December 31 preceding, to be ascertained in the following manner: . . .
Special processing provisions for civil penalties levied for violation of license, registration, and tax requirements and vehicle size limitations (§ 46.2-613.3)
2016Notwithstanding any other provision of law, all civil penalties levied pursuant to § 46.2-613.1 shall be processed in the following manner: . . .
§ 58.1-2299.20. (Contingent effective date -- see note) Disposition of tax revenues (§ )
2016All taxes, interest, and civil penalties paid to the Commissioner pursuant to this chapter, after subtraction of the direct costs of administration by the Department, shall be deposited in a special fund entitled the “Special Fund Account of th . . .