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Tax Credits for Technology Industries Grants for Investment and Research and Development in Tobacco-Dependent Localities (§ 58.1-439.12:04)
2016A As used in this section, unless the context clearly shows otherwise, the term or phrase:”Dwelling unit” means an individual housing unit in an apartment building, an individual housing unit in multifamily residential housing, a single-f . . .
Extension of time for filing returns by corporations (§ 58.1-453)
2016A In accordance with procedures established by the Tax Commissioner, any corporation may elect an extension of time within which to file the income tax return required under this chapter to the date six months after such due date or 30 days after the . . .
Enterprise zone job creation grants (§ 59.1-547)
2016A As used in this section:”Base year” means either of the two calendar years immediately preceding a qualified business firm’s first year of grant eligibility, at the choice of the business firm.”Federal minimum wage” me . . .
Collection and disposition of tax; reports (§ 3.2-2007)
2016A Every processor shall collect the tax on all slaughter hogs purchased by him, other than at a livestock auction market, and remit such tax to the Tax Commissioner to the credit of the Virginia Pork Industry Fund. B Every livestock auction market s . . .
Certain formula clauses to be construed to refer to federal estate and generation-skipping transfer tax laws applicable to estates of decedents dying after December 31, 2009, and before January 1, 2011 (§ 64.2-432)
2016A A will, trust, or other instrument of a decedent who dies after December 31, 2009, and before January 1, 2011, that contains a formula referring to the “unified credit,” “estate tax exemption,” “applicable exemption am . . .
Reduced tax rate permissible under federal amendment (§ 60.2-537)
2016Notwithstanding the provisions of §§ 60.2-500 through 60.2-536, if § 3303 of the Internal Revenue Code is amended so as to allow an additional credit under § 3302 (b) of the Internal Revenue Code to employers not otherwise eligible for a reduced . . .
(Effective July 1, 2018) Financing; tax (§ 65.2-1201)
2016A 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 . . .
Payment of interest on and maintenance of sinking fund for term bonds; tax levy; what constitutes "term bonds" and "serial bonds." (§ 21-137.1)
2016When 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 . . .
Collection and disposition of tax; reports (§ 3.2-1907)
2016A Every processor shall collect the tax on all peanuts bought by him and pay it into the Department of Taxation to the credit of the Peanut Fund. The tax collected between July 1 and December 31 of each year shall be paid not later than February 15 o . . .
Entitlement to certain sales tax revenues (§ 58.1-608.3)
2016A As used in this section, the following words and terms have the following meanings, unless some other meaning is plainly intended:”Bonds” means any obligations of a municipality for the payment of money.”Cost,” as applied to . . .