1,548 results found.

• Incomes not subject to local taxation (§ 58.1-300)

  2016

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

  No county, city, town or other political subdivision of this Commonwealth shall impose any tax or levy upon incomes, incomes being hereby segregated for state taxation only. . . .

• Roll-your-own cigarette machines (§ 58.1-1003.3)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 10 Cigarette Tax
  • 1 Excise Tax

  Any person who maintains, operates, or rents a machine at a retail establishment for use by a consumer that enables any person to process at the establishment a product that is made or derived from tobacco into a roll or tube shall be deemed to be a . . .

• Definitions (§ 15.2-5900)

  2016

  • 15.2 Counties, Cities And Towns
  • IV Other Governmental Entities
  • 59 Hampton Roads Sports Facility Authority

  As used in this chapter the following words have the meanings indicated:”Authority” means the Hampton Roads Sports Facility Authority.”Facility” means (i) stadium or arena for major league professional sports teams, except maj . . .

• Apportionment when income interest ends (§ 64.2-1008)

  2016

  • 64.2 Wills, Trusts, And Fiduciaries
  • III Trusts
  • 10 Uniform Principal And Income Act
  • 3 Apportionment At Beginning And End Of Income Interest.

  A In this section, “undistributed income” means net income received before the date on which an income interest ends. The term does not include an item of income or expense that is due or accrued or net income that has been added or is re . . .

• Penalties (§ 58.1-3111)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 31 Local Officers
  • 1 Commissioners Of The Revenue

  Any person who refuses to (i) furnish to the commissioner of the revenue access to books of account or other papers and records, (ii) furnish information to the commissioner of the revenue relating to the assessment of taxes, (iii) answer under oath . . .

• § 58.1-609.13. (Contingent repeal -- see note) Exceptions to § 58.1-609.10 (§ )

  2016

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

  Notwithstanding the provisions of subdivision 1 of § 58.1-609.10, the tax imposed by a county, city or town pursuant to §§ 58.1-605 and 58.1-606 shall apply to artificial or propane gas, firewood, coal or home heating oil used for domestic consump . . .

• Refunds and deficiency payments; penalty for deficiency (§ 58.1-1620)

  2016

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

  As soon as practicable after the return is filed, the Department shall examine it and ascertain the proper amount of the tax due as shown by the return. If the amount paid is greater than the amount due, as shown by the return, the excess shall be re . . .

• Prohibition on disclosure of social security numbers or parts thereof (§ 24.2-407.1)

  2016

  • 24.2 Elections
  • 4 Voter Registration
  • 2 Virginia Voter Registration System

  It shall be unlawful for any person who has obtained, under § 24.2-405 or 24.2-406 or any prior law, a list of persons registered or voting which contained social security numbers, or any parts thereof, to disclose any voter’s social security . . .

• When assessment due and payable; when delinquent (§ 21-375)

  2016

  • 21 Drainage, Soil Conservation, Sanitation And Public Facilities Districts
  • 6 Drainage Projects

  The assessments shall be due and payable on the first Monday in September in each year, and if the same shall not be paid in full by the thirty-first day of December following, they shall be delinquent and shall be entered as such by the treasurer of . . .

• Notice to domiciliary state if proof not filed (§ 58.1-914)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 9 Virginia Estate Tax
  • 2 Payment Of Death Taxes Due By Nonresident Decedents To Other States

  If such proof is not filed within the time limit set out in § 58.1-913, then the clerk of the court shall forthwith notify by mail the official or body of the domiciliary state charged with the administration of the death tax laws thereof with resp . . .

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