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Auditing of returns (§ 58.1-1214)
2016The Department of Taxation may audit returns as the Commissioner deems necessary for the proper enforcement of the tax levied by this chapter. The Department shall correct all errors discovered by such audit and notify the bank concerned in each case . . .
Bad debts (§ 58.1-655)
2016In any return filed under the provisions of this chapter, the communications services provider may credit, against the tax shown to be due on the return, the amount of sales or use tax previously returned and paid on accounts that are owed to the com . . .
Regulation of taxicab service by localities; rates and charges (§ 46.2-2062)
2016A The governing body of any county, city or town in the Commonwealth may by ordinance regulate the rates or charges of any motor vehicles used for the transportation of passengers for a consideration on any highway, street, road, lane or alley in suc . . .
General powers (§ 13.1-627)
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 . . .
Taxation of life tenant's interest when remainder held by United States (§ 58.1-3223)
2016The life tenant of any property, a remainder interest in which has been acquired by the United States, shall receive a credit on his real estate tax each year for any amount paid to the county, city or town in such years under § 3 of Public Law 94-5 . . .
Refund procedure; investigations (§ 58.1-2261)
2016A Any person entitled to a refund pursuant to § 58.1-2259 shall file with the Commissioner an application on a form prepared and furnished by the Commissioner. Such application shall contain the information and certifications required by the Commiss . . .
Definitions (§ 55-525.1)
2016As used in this chapter, unless the context requires a different meaning: “Exchange facilitator” means a person that: “Exchange facilitator” shall not include (i) the taxpayer or disqualified person as that term is define . . .
Procedure when employer in default (§ 51.1-139)
2016An employer’s agreement to contribute on behalf of its employees who become members shall be irrevocable. If an employer for any reason becomes financially unable to make the contributions payable on behalf of the members, the employer shall be . . .
Voluntary contributions of refunds requirements (§ 58.1-344.3)
2016B Subject to the provisions of subsection A, the following entities entitled to voluntary contributions shall appear on the individual income tax return and are eligible to receive tax refund contributions of not less than $ 1: C Subject to the prov . . .
U.S. Route 58 Corridor Development Program (§ 33.2-2301)
2016A The General Assembly declares it to be in the public interest that the economic development needs and economic growth potential of south-central and Southwest Virginia be addressed by the Fund. Moneys contained in the Fund shall be used for the cos . . .