1,548 results found.

• The Virginia Health Savings Account Plan (§ 38.2-5601)

  2016

  • 38.2 Insurance
  • 56 The Virginia Health Savings Account Plan

  A The Department of Taxation and the Commission shall amend the Virginia Medical Savings Account Plan prepared pursuant to former § 38.2-5600 in order to address the provisions of the Medicare Prescription Drug, Improvement, and Modernization Act of . . .

• Sale of business (§ 58.1-660)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6.2 Virginia Communications Sales And Use Tax

  If any communications services provider liable for any tax, penalty, or interest levied by this chapter sells his business or stock of goods or quits the business, he shall make a final return and payment within 15 days after the date of selling or q . . .

• Returns of estates and trusts (§ 58.1-381)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 8 Accounting, Returns, Procedures For Estates And Trusts

  A On or before May 1 of each year if the taxable year is a calendar year, or on or before the fifteenth day of the fourth month following the close of a taxable year other than a calendar year, an income tax return under this chapter shall be made an . . .

• Donations of professional services (§ 58.1-439.22)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13.2 Neighborhood Assistance Act Tax Credit.

  A A sole proprietor, partnership or limited liability company engaged in the business of providing professional services shall be eligible for a tax credit under this article based on the time spent by the proprietor or a partner or member, respectiv . . .

• § 58.1-605. (Contingent effective date -- see note) To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto (§ )

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6 Retail Sales And Use Tax

  A No county, city or town shall impose any local general sales or use tax or any local general retail sales or use tax except as authorized by this section. B The council of any city and the governing body of any county may levy a general retail sal . . .

• Fund balance factor (§ 60.2-533)

  2016

  • 60.2 Unemployment Compensation
  • 5 Taxation
  • 4 Computation Of Tax Rate

  A As of July 1 of each calendar year, a fund balance factor, rounded to the nearest one-tenth of a percent, shall be determined as follows:The net assets which shall be compared with the “adequate balance” as determined in subsection B of . . .

• Refunding issues; pass-through of savings realized (§ 22.1-167.1)

  2016

  • 22.1 Education
  • 11 Virginia Public School Authority

  A In the event the Authority refunds any bonds previously issued to finance the purchase of local school bonds, the Authority shall pass-through to the issuers of such local school bonds, an allocable share of any savings realized. Such pass-through . . .

• Northern Virginia Transportation District Fund (§ 33.2-2400)

  2016

  • 33.2 Highways And Other Surface Transportation Systems
  • IV Local And Regional Transportation
  • 24 Northern Virginia Transportation District Fund And Program

  A There is hereby created in the Department of the Treasury a special nonreverting fund that shall be a part of the Transportation Trust Fund and that shall be known as the Northern Virginia Transportation District Fund, referred to in this chapter a . . .

• Tax on wine and other alcoholic beverages; exceptions (§ 4.1-234)

  2016

  • 4.1 Alcoholic Beverage Control Act
  • 2 Administration Of Licenses
  • 3 Applications For Licenses And Permits; Fees; Taxes

  A In addition to the taxes imposed pursuant to Chapter 6 (§ 58.1-600 et seq.) of Title 58.1, a tax of 40 cents is levied on each liter of wine sold in the Commonwealth. Additionally, on vermouth and on farm winery wines sold to consumers by the Boar . . .

• Bundled transaction of communications services (§ 58.1-650)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6.2 Virginia Communications Sales And Use Tax

  A For purposes of this chapter, a bundled transaction of communications services includes communications services taxed under this chapter and consists of distinct and identifiable properties, services, or both, sold for one nonitemized charge for wh . . .

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