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Returned goods (§ 58.1-619)
2016In the event purchases are returned to the dealer by the purchaser or consumer after the tax imposed by this chapter has been collected or charged to the account of the purchaser, the dealer shall be entitled to reimbursement of the amount of tax so . . .
Bad debts (§ 58.1-621)
2016A In any return filed under the provisions of this chapter, the dealer may credit, against the tax shown to be due on the return, the amount of sales or use tax previously returned and paid on accounts which are owed to the dealer and which have been . . .
Creation of the Virginia Transportation Infrastructure Bank (§ 33.2-1502)
2016A There is hereby created in the state treasury a special nonreverting, revolving loan fund, known as the Virginia Transportation Infrastructure Bank, that is a subfund of the Transportation Trust Fund established pursuant to § 33.2-1524. The Bank s . . .
Tax write-offs of certificates of contributions (§ 38.2-1709)
2016A A member insurer shall have at its option the right to show a certificate of contribution as an asset in the form approved by the Commission pursuant to subsection H of § 38.2-1705 at the original face amount for the calendar year of issuance. Suc . . .
Definitions (§ 64.2-600)
2016For the purposes of this article, the following definitions apply:”Designated successor” means one or more successors who are designated pursuant to subdivision A 7 of § 64.2-601.”Person” means any individual, corporation, b . . .
Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established (§ 58.1-1803)
2016A The Department of Taxation may appoint a collector in any county or city, including the treasurer thereof, to collect delinquent state taxes that were assessed at least 90 days previously therein, or elsewhere in the Commonwealth, and may allow him . . .
Customer remedy procedures for billing errors (§ 58.1-652)
2016If a customer believes that an amount of tax, or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the communications service provider in writing. The customer shall include in . . .
Taxes and license fees imposed by counties, cities, and towns; limitations on amounts; disposition of revenues; requiring evidence of payment of personal property taxes and certain fines; prohibiting display of licenses after expiration; failure to display valid local license required by other localities; penalty (§ 46.2-752)
2016A Except as provided in § 46.2-755, counties, cities, and towns may levy and assess taxes and charge license fees on motor vehicles, trailers, and semitrailers. However, none of these taxes and license fees shall be assessed or charged by any county . . .
Reserves (§ 38.2-3723)
2016A Each insurer licensed to write credit life insurance in the Commonwealth shall establish and maintain reserves on all its credit life insurance. The minimum standard for the valuation for such reserves: B Each insurer licensed to write credit acci . . .
Definitions (§ 6.2-2500)
2016As used in this chapter, unless the context requires a different meaning:”Applicant” means a customer who applies for a refund anticipation loan through a facilitator.”Borrower” means an applicant who receives a refund anticip . . .