Search
2,472 results found.
Limited exemption for certain school supplies, clothing, and footwear (§ 58.1-611.2)
2016Beginning in 2015, and ending July 1, 2017, for a three-day period that begins each year on the first Friday in August and ends at 11:59 p.m. on the following Sunday, the tax imposed by this chapter or pursuant to the authority granted in § 58.1-605 . . .
Credit to trust beneficiary receiving accumulation distribution (§ 58.1-370)
2016A A beneficiary of a trust whose Virginia taxable income includes all or part of an accumulation distribution by such trust, as defined in the laws of the United States relating to federal income taxes, shall be allowed a credit against the tax other . . .
Repossessions (§ 58.1-620)
2016A dealer who has paid the tax on tangible personal property sold under a retained title, conditional sale, or similar contract, may take credit for the tax paid by him upon the unpaid balance due him when he repossesses the property, such credit to b . . .
Records (§ 58.1-633)
2016A Every dealer required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales, leases, or purchases, as the case may be, taxable under this chapter, and such other books of account as may . . .
Tax on transfer of taxable estate of nonresidents; property of nonresident defined (§ 58.1-903)
2016A A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident’s taxable estate located in the Commonwealth of Virginia.The tax shall be an amount computed by multiplying the federal credit by a fracti . . .
Lien for assessments (§ 55-516)
2016A Once perfected, the association shall have a lien on every lot for unpaid assessments levied against that lot in accordance with the provisions of this chapter and all lawful provisions of the declaration. The lien, once perfected, shall be prior t . . .
§ 58.1-602. (Contingent effective date -- see note) Definitions (§ )
2016A As used in this chapter, unless the context clearly shows otherwise:”Advertising” means the planning, creating, or placing of advertising in newspapers, magazines, billboards, broadcasting and other media, including, without limitation, . . .
Application to court for correction of erroneous or improper assessments of state taxes generally (§ 58.1-1825)
2016A Any person assessed with any tax administered by the Department of Taxation and aggrieved by any such assessment, or aggrieved by an action by the Department with respect to a transferred credit or other tax attribute, may, unless otherwise specifi . . .
Powers of City of Richmond and Counties of Henrico and Chesterfield with respect to revenue bonds issued by the Authority (§ 33.2-2913)
2016A The City of Richmond and the Counties of Henrico and Chesterfield each may enter into and perform contracts and agreements with the Authority to aid the Authority to pay the principal of and interest on revenue bonds or revenue refunding bonds issu . . .
Tax for enhanced 911 service; definitions (§ 58.1-1730)
2016A As used in this section, unless the context requires a different meaning:”Access lines” are defined to include residence and business telephone lines and other switched (packet or circuit) lines connecting the customer premises to the p . . .