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Payment by subdivider of the pro rata share of the cost of certain facilities (§ 15.2-2243)
2016A A locality may provide in its subdivision ordinance for payment by a subdivider or developer of land of the pro rata share of the cost of providing reasonable and necessary sewerage, water, and drainage facilities, located outside the property limi . . .
Bad debts (§ 58.1-2299)
2016A In any return filed under the provisions of this chapter, a distributor may credit, against the tax shown to be due on the return, the amount of tax previously returned and paid on accounts which are owed to the distributor and which have been foun . . .
Distribution of certain taxes collected; prohibition of certain local taxes (§ 58.1-2658)
2016The rolling stock tax of certificated motor vehicle carriers as provided in § 58.1-2652 shall be distributed to the counties, cities and incorporated towns of the Commonwealth in the following manner:The Commission shall determine the proportion of . . .
§ 58.1-614. (Contingent effective date -- see note) Vending machine sales (§ )
2016A Notwithstanding the provisions of §§ 58.1-603 and 58.1-604, whenever a dealer makes sales of tangible personal property through vending machines, or in any other manner making collection of the tax impractical, as determined by the Tax Commission . . .
Civil penalties (§ 58.1-1510)
2016When any person fails to make any return or pay the full amount of tax required by § 58.1-1502 within thirty days of the required filing and payment date, there shall be imposed, in addition to other penalties provided herein, a penalty to be added . . .
Property owned by the Commonwealth (§ 58.1-3403)
2016A Notwithstanding the provisions of § 58.1-3400, a service charge may be levied on real property owned by the Commonwealth if the value of all such property located within a county, city or town exceeds three percent of the value of all real propert . . .
Reports by corporations (§ 58.1-441)
2016A Every corporation organized under the laws of the Commonwealth, or having income from Virginia sources, other than a Subchapter S corporation subject to the return filing requirements of § 58.1-392, shall make a report to the Department on or befo . . .
Reversion to Commonwealth; recorded title prerequisite to vesting jurisdiction (§ 1-405)
2016A As used in this section, unless the context requires otherwise:”Corrective action” means the response and remediation to environmental contamination to the extent required by any applicable environmental law or regulation applicable to . . .
Uniform ordinance provisions (§ 58.1-3703.1)
2016A Every ordinance levying a license tax pursuant to this chapter shall include provisions substantially similar to this subsection. As they apply to license taxes, the provisions required by this section shall override any limitations or requirements . . .
Payments not considered income or resources (§ 25.1-403)
2016No payment received by a displaced person under this chapter shall be considered as income or resources for the purposes of determining the eligibility or extent of eligibility of any person for assistance under any state law, or for the purposes of . . .