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§ 67-900. (Contingent effective date -- see Editor's note) Definitions (§ )
2016As used in this chapter, unless the context clearly requires otherwise:”Corporation” means an entity subject to the tax imposed by Article 10 (§ 58.1-400 et seq.) of Chapter 3 of Title 58.1.”Department” means the Department o . . .
Criminal liability for failure to file returns or keep records (§ 58.1-1814)
2016A Any corporate or partnership officer, as defined in § 58.1-1813, and any other person required by law or regulations made under authority thereof to make a return, keep any records or supply any information, for the purpose of the computation, ass . . .
Disposition of surplus from trustee's sale after death of grantor (§ 55-64)
2016Whenever the grantor, or his successor in title, in any deed of trust by which any real property is conveyed in trust to secure debts or indemnify sureties dies prior to a trustee’s sale held pursuant to the deed of trust and the deed of trust . . .
Refunds (§ 60.2-524)
2016A If within three years after the date on which any taxes or interest are paid an employing unit which paid such taxes or interest applies (i) for adjustment in connection with subsequent tax payments, or (ii) for a refund thereof because such adjust . . .
Commonwealth's Development Opportunity Fund (§ 2.2-115)
2016A As used in this section, unless the context requires otherwise:”New job” means employment of an indefinite duration, created as the direct result of the private investment, for which the firm pays the wages and standard fringe benefits . . .
Payment of assessments from proceeds of sale of land (§ 21-404)
2016If any person, or any number of persons, claiming to have a title to any tract or tracts of land subject to assessment or drainage tax, shall fail to pay an annual assessment levied against such lands, and a county treasurer shall be compelled to sel . . .
Petition based on widening, deepening, etc., of natural streams (§ 21-302)
2016If the majority of the landowners in any wet, swamp or overflowed lands petition the court for a drainage district based on the widening, deepening, cleaning or straightening of such natural streams only as the United States government or the state d . . .
Definitions (§ 58.1-390.1)
2016The following words and terms, when used in this article, shall have the following meanings unless the context clearly indicates otherwise:”Owner” means any individual or entity who is treated as a partner, member, or shareholder of a pas . . .
Direct sellers; rate limitation (§ 58.1-3719.1)
2016A Notwithstanding any other provision of this chapter, no county, city or town shall levy any license tax on a direct seller, as defined herein, unless the total sales of such seller exceed $ 4,000 per year. The rate of tax levied on a direct seller . . .
Use of July 1 as effective date of assessment (§ 58.1-3011)
2016The governing body of any county, city or town may provide by ordinance that all taxable real estate or personal property and machinery and tools therein be assessed as of July 1 of each year, any other provision of law, general and special, includin . . .