1,548 results found.

• Notice of local tangible personal property tax relief program for the elderly and handicapped (§ 58.1-3506.6)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 35 Tangible Personal Property, Machinery And Tools And Merchants' Capital
  • 1.01 Alternative Tax Rates For Elderly And Handicapped

  The treasurer of any county, city or town shall enclose written notice, in each tangible personal property tax bill, of the terms and conditions of any local tangible personal property tax relief program established in the jurisdiction pursuant to § . . .

• Nonpayment of excise tax on beer and wine coolers; additional penalties (§ 4.1-332)

  2016

  • 4.1 Alcoholic Beverage Control Act
  • 3 Prohibited Practices; Penalties; Procedural Matters
  • 1 Prohibited Practices Generally

  A No person shall sell beer or wine coolers to retailers or consumers without paying the excise tax imposed by § 4.1-236. No retailer shall purchase, receive, transport, store or sell any beer or wine coolers on which such retailer has reason to kn . . .

• International trade facility tax credit (§ 58.1-439.12:06)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A As used in this section, unless the context requires a different meaning:”Affiliated companies” means two or more companies related to each other so that (i) one company owns at least 80 percent of the voting power of the other or other . . .

• Failure by individual, trust or estate to pay estimated tax (§ 58.1-492)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 19 Estimated Tax

  A In the case of any underpayment of estimated tax by an individual, trust or estate, except as provided in subsection C, there shall be added to the tax under this chapter for the taxable year an amount determined at the rate established for interes . . .

• Referendum on question of levying apple excise tax (§ 3.2-1208)

  2016

  • 3.2 Agriculture, Animal Care, And Food
  • II Boards, Councils, Foundations, And Commissions
  • B Commodity Boards
  • 12 Apple Board

  The Board shall authorize the holding of a referendum as set forth in this article. The Commissioner shall be fully empowered and directed to hold and conduct a referendum on the question of whether or not the producers of apples in the Commonwealth . . .

• § 58.1-604.1. (Contingent effective date -- see note) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts (§ )

  2016

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

  In addition to the use tax levied pursuant to § 58.1-604 and notwithstanding the provisions of § 58.1-611, a use tax is levied upon the storage or use of all motor vehicles, machines, machinery, tools or other equipment brought, imported or caused . . .

• Basis of tax; estimate of tax; penalty for misrepresentation (§ 58.1-1403)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 14 Virginia Watercraft Sales And Use Tax

  A The Tax Commissioner shall assess and collect the tax for the use or sale of a watercraft pursuant to subdivisions 1 and 2 of § 58.1-1402 upon the basis of the sale price of such watercraft.Any person who sells a watercraft in this Commonwealth sh . . .

• Administration and enforcement of tax (§ 58.1-1016)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 10 Cigarette Tax
  • 1 Excise Tax

  The Department shall administer and enforce the tax imposed by this article. It shall have the power to enter upon the premises of any person and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, a . . .

• Imposition of tax (§ 58.1-2904)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 29.1 Natural Gas Consumption Tax

  A Effective January 1, 2001, there is hereby imposed, in addition to the local consumer utility tax of Article 4 (§ 58.1-3812 et seq.) of Chapter 38 of this title, a tax on the consumers of natural gas in the Commonwealth based on volume of gas at s . . .

• Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate; penalty (§ 18.2-204.3)

  2016

  • 18.2 Crimes And Offenses Generally
  • 6 Crimes Involving Fraud
  • 7 Miscellaneous False And Fraudulent Acts

  A Any person who transfers or attempts to transfer any trade or business to another person, where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor. B Any person who knowingly . . .

• 1
• 2
• 3
• 4
• 5
• 6
• 7
• 8
• 9
• 10
• 11