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Distribution from trust or estate (§ 64.2-1010)
2016A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust has an interest other than a purchased interest, and shall allocate to principal an amount received as a distribution of pr . . .
When proceeds of sale deemed personal estate (§ 8.01-89)
2016The proceeds of any sale made under § 8.01-83 shall, except as provided in § 8.01-77, be deemed personal estate from the time of the confirmation of such sale by the court. . . .
Collection out of estate in hands of or debts due by third party (§ 58.1-2020)
2016Any state officer charged with the duty of collecting taxes may apply in writing to any person indebted to or having in his hands estate of a taxpayer for payment of any taxes more than thirty days delinquent, out of such debt or estate. Payment by s . . .
When court may allow another to qualify on estate (§ 64.2-610)
2016A Except during the pendency of a suit to contest the decedent’s will or during the infancy or absence of the executor, the court where the will was admitted to probate or that has jurisdiction to grant administration on the decedent’s es . . .
Recovery by executor when part of estate not in his possession (§ 64.2-541)
2016If any property required to be included in the gross estate is not in the possession of the executor, administrator, or other fiduciary, he shall recover from the person who is in possession of such property, or from the persons interested in the est . . .
Enterprise zone real property investment tax credit (§ 59.1-280.1)
2016A As used in this section:”Large qualified zone resident” means a qualified zone resident making qualified zone investments in excess of $ 100 million when such qualified zone investments result in the creation of at least 200 permanent f . . .
Board may accept dedication of rights to develop real property (§ 15.2-750)
2016The board, in addition to any other zoning powers granted by general or special law, may include a provision for the dedication of density or other rights to develop real property, as defined by the locality, from one or more parcels of property that . . .
Joint ownership in real and personal property (§ 55-20.1)
2016Any persons may own real or personal property as joint tenants with or without a right of survivorship. When any person causes any real or personal property, or any written memorial of a chose in action, to be titled, registered, or endorsed in the n . . .
Conversion of manufactured home to real property (§ 46.2-653.1)
2016A After a manufactured home has been titled in the Commonwealth and at such time as the wheels and other equipment previously used for mobility have been removed and the unit has been attached to real property owned by the manufactured home owner, th . . .
Classifications of real property (§ 58.1-208)
2016The Tax Commissioner shall establish a classification system of real property appropriate for inclusion on local land books. Such classification shall be placed on the local land books or the land books shall be organized in a manner appropriate for . . .