1,548 results found.

• Absconding taxpayer (§ 58.1-1616)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 16 Forest Products Tax

  If the Department finds that a person liable for tax under any provision of this chapter designs quickly to depart from the Commonwealth or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tendin . . .

• Credits for taxes paid other states (§ 58.1-332)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 3 Tax Credits For Individuals

  A Whenever a Virginia resident has become liable to another state for income tax on any earned or business income or any gain on the sale of a capital asset (within the meaning of § 1221 of the Internal Revenue Code), not including an asset used in . . .

• Limitation on collection of local taxes (§ 58.1-3940)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 39 Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes
  • 3 Collection By Distress, Suit, Lien, Etc

  A Except as otherwise specifically provided, collection of local taxes shall only be enforceable for five years following December 31 of the year for which such taxes were assessed. B Real property taxes shall be enforceable by sale under Article 4 . . .

• Merchants' capital subject to local taxation; rate limit (§ 58.1-3509)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 35 Tangible Personal Property, Machinery And Tools And Merchants' Capital
  • 3 Merchants' Capital Tax

  The capital of merchants is segregated for local taxation only; however, no county, city or town shall be required to impose a tax on such capital. However, no rate or assessment ratio in any county, city or town for merchants’ capital shall be . . .

• Powers and duties of Egg Board (§ 3.2-1604)

  2016

  • 3.2 Agriculture, Animal Care, And Food
  • II Boards, Councils, Foundations, And Commissions
  • B Commodity Boards
  • 16 Egg Board

  A The Egg Board shall have charge of the management and expenditures of the Virginia Egg Fund established in the state treasury. B The Egg Board may expend funds to provide for programs of research, education, publicity, advertising, and other promo . . .

• Titling and registration of company vehicles of automotive manufacturers (§ 46.2-602.2)

  2016

  • 46.2 Motor Vehicles
  • II Titling, Registration And Licensure
  • 6 Titling And Registration Of Motor Vehicles
  • 1 Titling And Registration, Generally

  For the purpose of this section: “Company vehicles” means the following vehicles owned or operated by an automotive manufacturer having its headquarters in Virginia: “Family members” means the spouse of an employee, and t . . .

• (Effective until July 1, 2018) Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003 (§ 58.1-3651)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 36 Tax Exempt Property
  • 4.1 Property Exempted By Local Classification Or Designation On Or After January 1, 2003

  A Pursuant to subsection 6 (a) (6) of Article X of the Constitution of Virginia, on and after January 1, 2003, any county, city, or town may by designation or classification exempt from real or personal property taxes, or both, by ordinance adopted b . . .

• When replacement warrant issued without bond (§ 2.2-1827)

  2016

  • 2.2 Administration Of Government
  • I Organization Of State Government
  • C State Agencies Related To The General Operation Of Government
  • 18 Department Of The Treasury
  • 3 Disbursement From State Treasury

  No bond shall be required where an original warrant was issued to (i) any eleemosynary or educational institution of the Commonwealth for money appropriated to the institution, (ii) the treasurer of any county or city in the Commonwealth for money ap . . .

• § 58.1-615. (Contingent effective date -- see note) Returns by dealers (§ )

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6 Retail Sales And Use Tax

  A Every dealer required to collect or pay the sales or use tax shall, on or before the twentieth day of the month following the month in which the tax shall become effective, transmit to the Tax Commissioner a return showing the gross sales, gross pr . . .

• Penalty for failure to pay taxes by December 5 (§ 58.1-3915)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 39 Enforcement, Collection, Refunds, Remedies And Review Of Local Taxes
  • 2 Collection By Treasurers, Etc

  Except as otherwise provided by ordinance under § 58.1-3916, any person failing to pay any county, town and city levies on or before December 5 shall incur a penalty thereon of five percent, which shall be added to the amount of taxes or levies due . . .

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