2,472 results found.

• Tax in lieu of probate tax (§ 58.1-1717.1)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 17 Miscellaneous Taxes
  • 3 Tax On Wills And Administrations

  A $ 25 fee is hereby charged on the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510 unless a will has been probated for the decedent or there has been a grant of administration on the decedent’s es . . .

• Deferral of portion of real estate tax increases (§ 58.1-3219)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 32 Real Property Tax
  • 2.1 Local Deferral Of Real Estate Tax

  Any county, city, or town may adopt, by ordinance, a deferral program for real estate taxes, in such amount as the ordinance may prescribe, subject to the limitations and conditions of this article. The local governing body shall adopt, by ordinance . . .

• Permissive supplier election to collect tax on out-of-state removals (§ 58.1-2210)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 2 Motor Fuel Licensing

  A An out-of-state supplier who is not required to be licensed under this chapter may elect to obtain a license and thereby become a permissive supplier. An out-of-state supplier who does not make this election shall not act as a permissive supplier f . . .

• Release of delinquent tax lien to facilitate a conveyance of real property (§ 58.1-3228)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 32 Real Property Tax
  • 3 Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications

  The local governing body of any county, city, or town may adopt an ordinance authorizing the locality to release all liens for delinquent real estate taxes, or any portion thereof, including penalty and accumulated interest, in order to facilitate t . . .

• Transient occupancy tax on certain rentals [Not set out.] (§ 58.1-3821)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 38 Miscellaneous Taxes
  • 6 Transient Occupancy Tax

  (1990, c. 436; 1994, c. 896; 2006, c. 111.) . . .

• Nutrient credit use by regulated entities (§ 62.1-44.19:21)

  2016

  • 62.1 Waters Of The State, Ports And Harbors
  • 3.1 State Water Control Law
  • 4.02 Chesapeake Bay Watershed Nutrient Credit Exchange Program.

  A An MS4 permittee may acquire, use, and transfer nutrient credits for purposes of compliance with any waste load allocations established as effluent limitations in an MS4 permit issued pursuant to § 62.1-44.15:25. Such method of compliance may be a . . .

• Collection of reclamation tax and penalties for nonpayment (§ 45.1-270.5)

  2016

  • 45.1 Mines And Mining
  • 19 Virginia Coal Surface Mining Control And Reclamation Act Of 1979
  • 5 Coal Surface Mining Reclamation Fund

  A Payment of taxes under this section shall be made no later than thirty days after the end of each calendar quarter when taxes are applicable in accordance with § 45.1-270.4. The Division shall notify each operator holding a permit under Chapter 19 . . .

• Manufactured homes; proration of tax (§ 58.1-3521)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 35 Tangible Personal Property, Machinery And Tools And Merchants' Capital
  • 6 Special Provisions For Mobile Homes

  Notwithstanding any other provision of this chapter, any city or county wherein a manufactured home, as defined in § 36-85.3, is delivered or moved after January 1, and used as a place of full-time residence by any person, may quarterly prorate any . . .

• Bonds are tax exempt (§ 15.2-5810)

  2016

  • 15.2 Counties, Cities And Towns
  • IV Other Governmental Entities
  • 58 Virginia Baseball Stadium Authority

  The Authority shall not be required to pay any taxes or assessments of any kind whatsoever and its bonds, their transfer, the interest payable on them, and any income derived from them, including any profit realized in their sale or exchange, shall b . . .

• (Repealed effective October 1, 2016) Plan property tax exempt (§ 23-38.83)

  2016

  • 23 Educational Institutions
  • 4.9 Virginia College Savings Plan And Able Savings Trust Accounts

  The assets of the Plan and its income shall be exempt from state and local taxation. . . .

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