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Report of change in taxes paid to other states (§ 58.1-311.1)
2016If the amount of any individual taxpayer’s income tax reported on a return filed with any other state for any taxable year is changed or corrected by such state as a result of an examination conducted by a competent authority of such state, and . . .
Use of private collectors by treasurers for the collection of delinquent local taxes (§ 58.1-3919.1)
2016Notwithstanding the provisions of § 58.1-3934, the treasurer in any county, city, or town, with the approval of the local governing body, may employ, upon such terms as may be agreed upon, the services of private collection agents to assist with the . . .
The Virginia Coal Employment and Production Incentive Tax Credit (§ 58.1-2626.1)
2016A For the tax years beginning on and after January 1, 1988, every corporation in the Commonwealth doing the business of furnishing water, heat, light or power to the Commonwealth or its citizens, whether by means of electricity, gas or steam shall be . . .
Definitions (§ 6.2-1800)
2016As used in this chapter, unless the context requires a different meaning:”Check” means a draft drawn on the account of an individual at a depository institution.”Depository institution” means a bank, savings institution, or c . . .
Delinquent lists involving local taxes submitted to local governing bodies; publication of lists (§ 58.1-3924)
2016Upon the request of the governing body of a county, city or town, the treasurer shall furnish a copy of any of the six lists mentioned in § 58.1-3921.The treasurer may, or shall at the direction of the governing body, certify to the commissioner of . . .
Obligations of domestic governmental entities (§ 38.2-1415)
2016A United States obligations. A domestic insurer may invest in any bonds, notes, warrants, and other evidences of indebtedness which are direct obligations of the United States or for which the full faith and credit of the United States are pledged fo . . .
Scholarship foundation eligibility and requirements; list of foundations receiving donations (§ 58.1-439.27)
2016A Persons seeking to receive and administer tax-credit-approved funds shall submit information to the Department of Education, which shall determine whether an applicant is a scholarship foundation as defined in § 58.1-439.25. The Department of Educ . . .
Tax upon estates of alien decedents (§ 58.1-904)
2016A A tax in an amount computed as provided in this section is imposed upon the transfer of real property and tangible personal property having an actual situs in the Commonwealth of Virginia and upon intangible personal property physically present wit . . .
Returns and discounts of aviation consumers (§ 58.1-2239)
2016A A monthly return of an aviation consumer shall state the number of gallons of aviation jet fuel acquired from a supplier or distributor who did not collect the tax due the Commonwealth on the fuel, listed by source state, supplier or distributor, a . . .
Action of court (§ 58.1-1826)
2016If the court is satisfied that the applicant is erroneously or improperly assessed with any taxes, or that an action with respect to a transferred credit or other tax attribute is erroneous, and that the erroneous assessment or action was not caused . . .