Search
2,472 results found.
Definitions (§ 58.1-901)
2016As used in this chapter, unless the context clearly shows otherwise, the term or phrase:”Decedent” means a deceased person.”Federal credit” means the maximum amount of the credit for state death taxes allowable by § 2011 of t . . .
Credit for taxes paid in another state (§ 58.1-611)
2016A credit shall be granted against the taxes imposed by this chapter with respect to a person’s use in this Commonwealth of tangible personal property purchased by him in another state. The amount of the credit shall be equal to the tax paid by . . .
Tax revenues of the Commonwealth or any other political subdivision not pledged (§ 15.2-5915)
2016Nothing in this chapter shall be construed as authorizing the pledging of the faith and credit of the Commonwealth, or any of its revenues, or the faith and credit of any other political subdivision of the Commonwealth, or any of its revenues, for th . . .
Tax write-offs of certificates of contribution (§ 38.2-1611.1)
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 subdivision 3a of subsection A of § 38.2-1606 at the original face amount for the calendar yea . . .
Funding (§ 65.2-1101)
2016A For the purpose of providing funds for compensation for disability as hereinafter defined, medical treatment and vocational rehabilitative services, a tax of one quarter of one percent shall be assessed, collected and paid into the state treasury b . . .
Tax on gross premium receipts (§ 38.2-3812)
2016The officers of each company shall, at the time of making the annual statement, file with the Commission a sworn statement of its gross premium receipts collected from members residing in this Commonwealth for the preceding year ending December 31. E . . .
Requirement of withholding (§ 58.1-461)
2016Every employer making payment of wages shall deduct and withhold with respect to the wages of each employee for each payroll period an amount determined as follows: Such amount which, if an equal amount was collected for each similar payroll period w . . .
Action of Tax Commissioner on application for correction (§ 58.1-1822)
2016If the Tax Commissioner is satisfied, by evidence submitted to him or otherwise, that an applicant is erroneously or improperly assessed with any tax administered by the Department of Taxation, or that an action with respect to a transferred credit o . . .
Definitions (§ 55-555)
2016As used in this chapter, unless the context requires a different meaning:”Account holder” means an individual who establishes, individually or jointly with one or more other individuals, an account with a financial institution for which t . . .
Collection out of estate in hands of or debts due by third party (§ 58.1-3952)
2016A The treasurer or other tax collector of any county, city or town may apply in writing to any person indebted to or having in his hands estate of a taxpayer or other debtor for payment of taxes, or other charges collected by the treasurer, more than . . .