1,548 results found.

• (Effective July 1, 2018) Financing; tax (§ 65.2-1201)

  2016

  • 65.2 Workers' Compensation
  • 12 Uninsured Employer's Fund

  A For the purpose of providing funds for compensation benefits awarded against any uninsured or self-insured employer under any provision of this chapter, a tax not to exceed one-fourth of one percent shall be assessed, collected and paid into the st . . .

• Nonpayment of tax; lien for unpaid taxes; certificate of release from lien (§ 58.1-908)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 9 Virginia Estate Tax
  • 1 Substantive Provisions Generally

  A A lien shall arise as follows upon all property, real or personal, located in the Commonwealth of Virginia, of every decedent having a taxable estate who fails to pay the tax imposed by this chapter: B Such part of the property of a decedent as ma . . .

• Agreements with the Commonwealth Transportation Board; payment of special improvements tax to Transportation Trust Fund (§ 33.2-2106)

  2016

  • 33.2 Highways And Other Surface Transportation Systems
  • IV Local And Regional Transportation
  • 21 Transportation Districts Within Certain Counties

  A In addition to any other power conferred by this chapter, the district may contract with the Commonwealth Transportation Board for the Commonwealth Transportation Board to perform any of the purposes of the district.The district may agree by contra . . .

• Payment of interest on and maintenance of sinking fund for term bonds; tax levy; what constitutes "term bonds" and "serial bonds." (§ 21-137.1)

  2016

  • 21 Drainage, Soil Conservation, Sanitation And Public Facilities Districts
  • 2 Sanitary Districts
  • 2 Bonds Of Sanitary Districts

  When term bonds have been issued the net revenue derived from the operation of such systems shall be set apart by the said board to pay the interest on the bonds so issued or to be issued, and to create a sinking fund to redeem the principal thereof . . .

• Indexing by tax map reference number (§ 17.1-252)

  2016

  • 17.1 Courts Of Record
  • 2 Clerks, Clerks' Offices And Records
  • 3 Records, Recordation And Indexing Generally

  Circuit court clerks in those localities with a unique parcel identification system shall require that any deed or other instrument conveying or relating to an interest in real property bear, on the first page of the deed or other instrument, or stat . . .

• Supplier election to collect tax on out-of-state removals (§ 58.1-2209)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 2 Motor Fuel Licensing

  A An applicant for a license as a supplier may elect on the application to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state. The Commissioner shall pro . . .

• Unclaimed tax credits; report (§ 58.1-319)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 1 General Provisions

  If any tax credit authorized pursuant to this title has not been claimed by any taxpayer during the preceding five calendar years, such credit shall be deemed obsolete, and the Department shall not authorize any taxpayer to claim such credit against . . .

• Sales presumed subject to tax; exemption certificates; Internet access service providers (§ 58.1-657)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6.2 Virginia Communications Sales And Use Tax

  A All sales are subject to the tax until the contrary is established. The burden of proving that a sale of communications services is not taxable is upon the communications services provider unless he takes from the taxpayer a certificate to the effe . . .

• Additional one percent tax on gas (§ 58.1-3713.4)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 37 License Taxes

  Notwithstanding the rate limitations established in §§ 58.1-3712 and 58.1-3713, a county or city may levy an additional license tax on every person engaging in the business of severing gases from the earth. The license tax shall be at a rate not to . . .

• Establishment of fire zones or districts; tax levies (§ 27-23.1)

  2016

  • 27 Fire Protection
  • 2 Fire/ems Departments And Fire/ems Companies
  • 1 Provisions Applicable To Counties, Cities And Towns

  The governing bodies of the several cities or counties of the Commonwealth may create and establish, by designation on a map of the city or county showing current, official parcel boundaries, or by any other description which is legally sufficient fo . . .

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