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Livable Home Tax Credit (§ 58.1-339.7)
2016A For taxable years beginning on and after January 1, 2000, any taxpayer who purchases a new residence or retrofits or hires someone to retrofit an existing residence, provided that such new residence or the retrofitting of such existing residence is . . .
Disaster relief assistance by out-of-state businesses and employees (§ 44-146.28:2)
2016A As used in this section, unless the context requires a different meaning:”Critical infrastructure” means real and personal property and equipment owned or used to provide public utility or communications services, including communicatio . . .
Permanent coliseums, arenas or auditoriums; limitations (§ 58.1-3729)
2016Pursuant to the authority granted in § 58.1-3703, the governing body of any county, city or town may levy and collect a license tax on any permanent coliseum, arena or auditorium having a maximum seating capacity in excess of 10,000 persons and open . . .
Consumer education program; scope and funding (§ 56-592.1)
2016A The Commission shall establish and implement the consumer education program developed pursuant to subsection A of § 56-592. In establishing such a program, the Commission shall take into account the findings and recommendations of the subgroup on . . .
Tax to pay principal and interest on bonds (§ 22.1-161.7)
2016For the payment of the principal of and the interest on any bonds issued under the provisions of this chapter, the governing body of the county, city or town is hereby authorized and required to levy and collect annually, at the same time and in the . . .
Exemption from permit filing fees (§ 46.2-2073)
2016The original permit filing fee collected pursuant to this chapter shall not be applicable to non-profit/tax-exempt passenger carriers. . . .
Bad debt; deduction; definition (§ 58.1-1003.1)
2016A Any stamping agent may deduct the amount of bad debts from the tax imposed by this chapter. The amount deducted shall be charged off as uncollectible on the books of the stamping agent. If a person pays all or part of a bad debt that a stamping age . . .
Withheld taxes not deductible in computing taxable income (§ 58.1-481)
2016The tax deducted and withheld under this article shall not be allowed as a deduction either to the employer or to the recipient of the income in computing taxable income under this chapter. . . .
Capital Improvement Fund (§ 29.1-101.01)
2016There is hereby created in the state treasury a special, nonreverting fund to be known as the Capital Improvement Fund, hereafter referred to as “the Fund.” The Fund shall consist of those funds that may be so designated by the Board and . . .
Distribution of certain taxes collected (§ 58.1-2658.1)
2016The taxes assessed upon the rolling stock of railroads and freight car companies as provided in § 58.1-2652 shall be distributed in the following manner: The Department shall determine the percentage of fair market value and of miles of track in . . .