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Records to be kept by warehouse and handler (§ 3.2-2409)
2016Each warehouse or handler shall keep a complete record of the excise tax collected by him and shall preserve such record for a period of not less than three years from the time of collection. Such record shall be open to the inspection of the Tobacco . . .
Penalty for failure to withhold (§ 58.1-475)
2016A Any employer required under the provisions of this article to deduct and withhold from wages and make returns and payments of amounts withheld to the Tax Commissioner, who fails to withhold such amounts or to make such returns, or who fails to remi . . .
Definitions (§ 3.2-1600)
2016As used in this chapter, unless the context requires a different meaning:”Eggs for consumption” means eggs that are actually consumed in Virginia or sold at a location in Virginia.”Eggs for use” means eggs that are incorporate . . .
Payroll factor (§ 58.1-412)
2016The payroll factor is a fraction, the numerator of which is the total amount paid or accrued in the Commonwealth during the tax period by the corporation for compensation, and the denominator of which is the total compensation paid or accrued everywh . . .
Limitation on powers (§ 6.2-1080)
2016A In the exercise of any power held by a private trust company in its capacity as a fiduciary, the private trust company shall have a duty not to exercise any power in such a way as to deprive the estate, trust, or other entity for which it acts as a . . .
Definitions (§ 58.1-460)
2016For the purposes of this article: “Employer” means the Commonwealth, or any political subdivision thereof, the United States, or any agency or instrumentality of any one or more of the foregoing, or the person, whether a resident or a . . .
Offers in compromise; Department may accept; authority and duty of Tax Commissioner (§ 58.1-105)
2016A In all cases in which under the laws of this Commonwealth a prosecution is authorized for violation of the revenue laws and in all cases in which a penalty is imposed upon the taxpayer for failure to comply with the requirements of the tax laws, th . . .
Organization and purpose (§ 56-231.39)
2016A Subject to § 56-231.50:1, any utility consumer service cooperative or utility aggregation cooperative may form a cooperative in accordance with this article, either stock or nonstock, not for pecuniary profit, with the exception of for-profit affi . . .
Redemption of delinquent lands sold (§ 21-380)
2016The existing general tax law in force when sales are made for delinquent assessments shall have application in redeeming lands so sold. . . .
Exemptions (§ 58.1-1737)
2016No tax shall be imposed as provided in § 58.1-1736 if the vehicle is: . . .