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Duties of supplier as trustee (§ 58.1-2237)
2016A All tax payments due to the Commonwealth received by a supplier pursuant to § 58.1-2231 shall be held by the supplier as trustee in trust for the Commonwealth, and a supplier has a fiduciary duty to remit to the Commissioner the amount of tax rece . . .
Exempt sale deduction (§ 58.1-2254)
2016A licensed retailer of alternative fuel who has posted a bond in accordance with § 58.1-2246 may deduct from the amount of tax otherwise payable to a provider of alternative fuel the amount calculated on alternative fuel that the licensee received f . . .
Definitions (§ 46.2-2000)
2016Whenever used in this chapter unless expressly stated otherwise:”Authorized insurer” means, in the case of an interstate motor carrier whose operations may or may not include intrastate activity, an insurer authorized to transact business . . .
Collection of tire recycling fee; deductions; exemptions (§ 58.1-642)
2016A The tire recycling fee levied under this chapter shall be collected by the Tax Commissioner in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600 et seq.) of this title. B The fee imposed under § 58.1-641 shall . . .
Character of receipts (§ 64.2-1009)
2016A In this section, “entity” means a corporation, partnership, limited liability company, regulated investment company, real estate investment trust, common trust fund, or any other organization in which a trustee has an interest other tha . . .
Declaration of policy for authorities created by the Governor (§ 15.2-6300)
2016This legislation is enacted to provide for the acquisition by political subdivisions of areas which have been or may hereafter be occupied as United States government military installations and which are disposed of by the United States government. T . . .
Value of the estate; time of valuation (§ 58.1-1713)
2016A The tax imposed by this article shall be based upon the value of all property, real and personal, within the jurisdiction of the Commonwealth, which shall pass from the decedent to each beneficiary by will or intestacy. The value of all real estate . . .
Return filing frequency; waiver of penalties (§ 58.1-112)
2016A In the case of any return or payment for a tax administered by the Department that is required to be filed or paid more often than annually, the Tax Commissioner shall have the authority to set thresholds or other conditions in which such returns o . . .
Limited licenses; transfer of meet; taxation; authority to issue; limitations (§ 59.1-376)
2016A Notwithstanding the provisions of § 59.1-375 or § 59.1-378 but subject to such regulations and criteria as it may prescribe, the Commission is authorized to issue limited licenses, provided such licenses shall permit any holder to conduct a race . . .
Effect of order (§ 58.1-3988)
2016An order of exoneration under § 58.1-3987, when delivered to the tax-collecting officer, shall restrain him from collecting so much as is thus erroneously charged. If what was so erroneously charged has been paid, the order of the court shall compel . . .