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Distribution of income of trust that is a private foundation or a charitable trust; prohibitions as to such private foundation (§ 64.2-737)
2016Every trust that is a private foundation, as defined in § 509 of the Internal Revenue Code, or a charitable trust, as described in § 4947(a)(1) of the Internal Revenue Code, unless its governing instrument expressly includes specific provisions to . . .
Deductions and discounts for providers of alternative fuel filing returns (§ 58.1-2256)
2016A When a provider of alternative fuel files a return, the provider of alternative fuel may deduct from the amount of tax payable with the return the amount of tax any of the following licensees owes the provider of alternative fuel but failed to remi . . .
Definitions (§ 58.1-2600)
2016A As used in this chapter:”Certificated motor vehicle carrier” means a common carrier by motor vehicle, as defined in § 46.2-2000, operating over regular routes under a certificate of public convenience and necessity issued by the Commis . . .
Power of localities to enact ordinances; application form and fees; maps; sample form (§ 15.2-4303)
2016A Each locality shall have the authority to promulgate forms and to enact ordinances to effectuate this chapter. The locality may charge a reasonable fee for each application submitted pursuant to this chapter; such fee shall not exceed $ 500 or the . . .
Parental duty of support (§ 64.2-1801)
2016A Notwithstanding the provisions of § 64.2-1800, a guardian of a minor’s estate shall not make any distribution of income or corpus of the minor’s estate to or for the benefit of a ward who has a living parent, whether or not the guardia . . .
Limitation on gross receipts of providers of funeral services (§ 58.1-3732.3)
2016Gross receipts of providers of funeral services for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include amounts collected by any provider of funeral services on behalf of, and paid to, another person providing . . .
Continuation of employer liability until notice (§ 58.1-476)
2016Once an employer has become liable to a return of withholding, he must continue to file a return even though no tax has been withheld, until such time as he notifies the Tax Commissioner, in writing, that he no longer has employees or that he is no l . . .
Notification of local governments and property owners (§ 62.1-44.15:4)
2016A Upon determining that there has been a violation of a regulation promulgated under this chapter and such violation poses an imminent threat to the health, safety or welfare of the public, the Executive Director shall immediately notify the chief ad . . .
Appeal from decision of hearing officer (§ 63.2-1943)
2016An appeal may be taken by filing a written notice of appeal with the clerk of the court having proper jurisdiction to review the decision of the hearing officer. The clerk shall send reasonable notice of such appeal, which shall include the date and . . .
Tax segregated for state taxation (§ 58.1-1704)
2016The excise tax levied by this article is hereby segregated for state taxation only and no county, city, town or political subdivision of this Commonwealth shall impose a tax on such wholesalers or distributors measured by gross receipts, except as pr . . .