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Action of court (§ 58.1-3987)
2016If the court is satisfied from the evidence that the assessment is erroneous and that the erroneous assessment was not caused by the wilful failure or refusal of the applicant to furnish the tax-assessing authority with the necessary information, as . . .
Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates (§ 58.1-1113)
2016The commissioner of the revenue shall assess a penalty equal to ten percent of the amount of taxes assessable thereon upon any return filed with the commissioner of the revenue after the time prescribed for the filing of returns. In no case shall suc . . .
Taxpayer problem resolution program; taxpayer assistance orders (§ 58.1-1818)
2016A taxpayer problem resolution program shall be available to taxpayers to facilitate the prompt review and resolution of taxpayer complaints and problems which have not been addressed or remedied through normal administrative proceedings or operationa . . .
Appeal of person denied registration (§ 24.2-422)
2016A A person denied registration shall have the right to appeal, without payment of writ tax or giving security for costs, to the circuit court of the county or city in which he offers to register by filing with the clerk of the court, within ten days . . .
Conversion into nonprofessional corporation; disposition of shares of deceased or disqualified shareholders (§ 13.1-552)
2016A A corporation under this chapter shall have perpetual existence until its corporate existence is terminated in accordance with other provisions of this title. B Whenever all shareholders of a corporation licensed under this chapter cease at any on . . .
Licensing of owners or operators of certain pari-mutuel facilities (§ 59.1-378.1)
2016A Notwithstanding the provisions of § 59.1-391, the Commission may grant a license, for a duration to be determined by the Commission, to the owner or operator of a facility for the purpose of conducting pari-mutuel wagering on (i) thoroughbred and . . .
Department to promulgate guidelines (§ 58.1-3701)
2016The Department of Taxation shall promulgate guidelines for the use of local governments in administering the taxes imposed under the authority of this chapter. In preparing such guidelines, the Department shall not be subject to the provisions of the . . .
Prohibitions as to trust that is deemed a split-interest trust (§ 64.2-738)
2016Every trust that is a split-interest trust, as described in § 4947(a)(2) of the Internal Revenue Code, unless its governing instrument expressly includes specific provisions to the contrary, shall not engage in any act of self-dealing, as defined i . . .
How imposed (§ 15.2-2405)
2016Such improvements may be ordered by the governing body and the cost thereof apportioned in pursuance of an agreement between the governing body and the abutting landowners, and, in the absence of such an agreement, the cost of improvements which is t . . .
Exemptions for nonprofit entities (§ 58.1-609.11)
2016A Any nonprofit organization that holds a valid certificate of exemption from the Department of Taxation, or any nonprofit church that holds a valid self-executing certificate of exemption, that exempts it from collecting or paying state and local re . . .