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Sale of electricity from renewable sources through a renewable energy portfolio standard program (§ 56-585.2)
2016A As used in this section:”Qualified investment” means an expense incurred in the Commonwealth by a participating utility in conducting, either by itself or in partnership with institutions of higher education in the Commonwealth or with . . .
Credit for taxes paid to a foreign country on retirement income (§ 58.1-332.1)
2016A Whenever a Virginia resident has become liable to a foreign country for income tax paid on any pension or retirement income to the extent that such income is included in federal adjusted gross income for the taxable year, derived from foreign sourc . . .
Payment of taxes prorated under § 58.1-3516 (§ 58.1-3516.1)
2016Notwithstanding the contrary language of §§ 58.1-3515, 58.1-3518, 58.1-3913, 58.1-3915, and 58.1-3916, or subdivision B of § 58.1-3516, relating to the tax day, or tax filing or payment dates, or dates on which penalty and interest are to be char . . .
Employment taxed by federal law (§ 60.2-218)
2016Notwithstanding any other provision of §§ 60.2-212 through 60.2-217 and § 60.2-219, the term “employment” shall mean service with respect to which a tax is required to be paid under any federal law imposing a tax against which credit m . . .
Benefits denied to certain aliens (§ 60.2-617)
2016A Benefits shall not be paid on the basis of services performed by an alien unless such individual was lawfully admitted for permanent residence at the time such services were performed, was lawfully present for purposes of performing such services, . . .
Donations of contracting services (§ 58.1-439.23)
2016A A sole proprietor, partnership or limited liability company engaged in the business of providing contracting services shall be eligible for a tax credit under this article based on the time spent by the proprietor or a partner or member, respective . . .
Port of Virginia Economic and Infrastructure Development Grant Fund and Program (§ 62.1-132.3:2)
2016A From such funds as may be appropriated by the General Assembly and any gifts, grants, or donations from public or private sources, and any funds transferred at the request of the Executive Director from the Port Opportunity Fund created pursuant to . . .
Extension of time for filing returns (§ 58.1-344)
2016A In accordance with procedures established by the Tax Commissioner, any individual or fiduciary may elect an extension of time within which to file the income tax return required under this chapter to the date six months after such due date, provide . . .
Donations by individuals (§ 58.1-439.24)
2016For purposes of this section, the term “individual” means the same as that term is defined in § 58.1-302, but excluding any individual included in the definition of a “business firm” as such term is defined in § 58.1-439.18 . . .
Creation, administration, and management of the Small Business Investment Grant Fund (§ 2.2-1616)
2016A As used in this section:”Authority” means the Virginia Small Business Financing Authority.”Eligible investor” means an individual subject to the tax imposed by § 58.1-320. The term shall not include an individual who engage . . .