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Reassessment of residential property containing defective drywall (§ 58.1-3284.2)
2016A As used in this section, “defective drywall” means the same as that term is defined in § 36-156.1. B An owner of residential property containing defective drywall may request the commissioner of the revenue or other assessing official . . .
Certain marital deduction formula clauses to be construed to refer to federal marital deduction allowable if decedent had died on December 31, 1981 (§ 64.2-430)
2016A If property passes from the decedent or is acquired from the decedent by reason of the decedent’s death under a will executed before September 12, 1981, or a trust created before September 12, 1981, and such will or trust contains a formula p . . .
To what extent dairies taxable on intangible personal property (§ 58.1-1104)
2016That part of the dairy business which consists of the purchase, pasteurization and sale of milk and cream and the production and sale of buttermilk, as well as that part of the dairy business which consists of the manufacture of butter, condensed mil . . .
Assessment and payment of deficiency; penalties; application for correction (§ 58.1-1114)
2016If the amount of tax computed by the Department is greater than the amount theretofore assessed, the excess shall be assessed by the Tax Commissioner and notice of the same shall be mailed to the taxpayer. The taxpayer shall remit such additional tax . . .
Exemptions not applicable when building is source of revenue (§ 58.1-3603)
2016A Whenever any building or land, or part thereof, exempt from taxation pursuant to this chapter and not belonging to the Commonwealth is a source of revenue or profit, whether by lease or otherwise, all of such buildings and land shall be liable to t . . .
Limitation on gross receipts (§ 58.1-3732.2)
2016Gross receipts of real estate brokers for license tax purposes under Chapter 37 (§ 58.1-3700 et seq.) of this title shall not include amounts received by any broker that arise from real estate sales transactions to the extent that such amounts are p . . .
Exemption of assets from taxation; exemption of benefits and assets from execution and assignment; trust funds; unclaimed property; eligible rollover distribution (§ 51.1-124.4)
2016A The assets of the retirement systems created under this title are hereby exempted from any state, county, or municipal tax. Retirement allowances and other benefits accrued or accruing to any person under this title and the assets of the retirement . . .
Prepayment of taxes (§ 58.1-3920)
2016Any person desiring to pay any local taxes for any year prior to the time the treasurer receives copies of the commissioner’s books may pay the same to the treasurer and the treasurer shall give his receipt therefor; but if such taxes are of a . . .
Limitations on imposition of motor vehicle license taxes and fees (§ 46.2-755)
2016A No locality shall impose any motor vehicle license tax or fee on any motor vehicle, trailer, or semitrailer when: B No locality shall impose a license fee for any one motor vehicle owned and used personally by any veteran who holds a current state . . .
Activities that are not considered "doing business." (§ 6.2-1156)
2016For the purposes of this chapter and any other law of the Commonwealth prohibiting, limiting, regulating, charging or taxing the doing of business in the Commonwealth by foreign savings institutions or foreign corporations of any type, any federal s . . .