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Licenses (§ 3.2-1815)
2016The Commissioner shall revoke the produce dealer or commission merchant license of any handler who fails to report, pay the tax, or perform any other duty required of him pursuant to the provisions of this article. . . .
Tax in certain counties (§ 58.1-3831)
2016Fairfax and Arlington Counties shall have the power to levy tax upon the sale or use of cigarettes. Such tax shall be in such amount and on such terms as the governing body may by ordinances prescribe, not to exceed five cents per pack or the amount . . .
Definitions (§ 51.1-700)
2016As used in this chapter, unless the context requires a different meaning:”Agreement” means the federal-state agreement between the federal agency and the Commonwealth entered into on February 16, 1952, as authorized by this chapter, for t . . .
Records to be kept; filing with Department (§ 58.1-1034)
2016A Any person who acquires, holds, owns, possesses, transports in or imports into the Commonwealth cigarettes which are subject to this chapter shall, with respect to such cigarettes, maintain and keep all records required pursuant to Chapter 10 (§ 5 . . .
Certification of notices and certificates (§ 55-142.2)
2016Certification of notices of tax liens, certificates or other notices affecting federal liens by the Secretary of the Treasury of the United States or his delegate or by any official or entity of the United States responsible for filing or certifying . . .
Husband and wife (§ 58.1-324)
2016A If the federal taxable income of husband or wife is determined on a separate federal return, their Virginia taxable incomes shall be separately determined. B If the federal taxable income of husband and wife is determined on a joint federal return . . .
Review and termination of housing revitalization zone (§ 36-169)
2016A Upon designation of an area as a housing revitalization zone, the proposals for regulatory flexibility, tax incentives and other public incentives specified in this chapter shall be binding upon the local governing body to the extent and for the pe . . .
Taxation of instruments relating to property located in more than one jurisdiction (§ 58.1-3801)
2016The tax imposed by a city or county pursuant to this article upon a deed or other instrument which conveys, covers, or relates to property located partially within such city or county shall be computed and collected only with respect to that portion . . .
Miscellaneous exemptions (§ 58.1-609.10)
2016The tax imposed by this chapter or pursuant to the authority granted in §§ 58.1-605 and 58.1-606 shall not apply to the following: . . .
Application for exemption (§ 58.1-3213)
2016A The person claiming such exemption shall file annually with the commissioner of the revenue of the county, city or town assessing officer or such other officer as may be designated by the governing body in which such dwelling lies, on forms to be s . . .