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(Repealed effective October 1, 2016) Gifts and bequests; exemption from taxation (§ 2.2-2704)
2016Gifts and bequests of money, securities, or other property to the Fund, and the interest or income therefrom, shall be deemed gifts to the Commonwealth, and the Fund shall be exempt from all state and local taxes. Unless otherwise restricted by the t . . .
Modular building manufacturers and retailers (§ 58.1-610.1)
2016The retail sale of a modular building, as defined by § 58.1-602, by a modular building manufacturer or modular building retailer, as defined by § 58.1-602, shall be subject to the tax authorized by this chapter upon sixty percent of the retail sale . . .
Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed forces who was killed in action (§ 58.1-3360)
2016Any taxpayer whose lands, or any portion thereof, are in any year acquired or taken in any manner by the United States; the Commonwealth; a political subdivision; a church or religious body, which is exempt from taxation by Article X, Section 6 of th . . .
Definitions (§ 36-55.26)
2016As used in this chapter the following words and terms have the following meanings, unless a different meaning clearly appears from the context:”Bonds,” “notes,” “bond anticipation notes,” and “other obligatio . . .
Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty (§ 58.1-1009)
2016A The Department is hereby authorized and directed to have prepared and to sell stamps suitable for denoting the tax on all cigarettes. The Department shall design, adopt and promulgate the form and kind of stamps to be used and may allow for electro . . .
§ 58.1-602. (Contingent expiration date-- see note) Definitions (§ )
2016As used in this chapter, unless the context clearly shows otherwise, the term or phrase:”Advertising” means the planning, creating, or placing of advertising in newspapers, magazines, billboards, broadcasting and other media, including, w . . .
(Effective October 1, 2016) Power to issue bonds (§ 23.1-2418)
2016A The Authority may issue bonds for any of its purposes, including (i) financing or refinancing all or any part of its programs or general operations; (ii) costs of any project, including the hospital facilities, whether or not owned by the Authority . . .
When delinquent taxes may be deemed paid in full (§ 58.1-3970.2)
2016A For purposes of this section, “tax delinquent property” means any real property for which real property taxes are delinquent on December 31 following the second anniversary of the date on which such taxes have become due or, in the case . . .
General powers (§ 13.1-826)
2016A Unless its articles of incorporation provide otherwise, every corporation has perpetual duration and succession in its corporate name and has the same powers as an individual to do all things necessary or convenient to carry out its business and af . . .
Public hearings; notice; reports (§ 15.2-5806)
2016A At least sixty days prior to selecting a site for a major league or minor league baseball stadium, the Authority shall hold a public hearing within thirty miles of the site proposed to be acquired for the purpose of soliciting public comment. B Ex . . .