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Records (§ 58.1-633)
2016A Every dealer required to make a return and pay or collect any tax under this chapter shall keep and preserve suitable records of the sales, leases, or purchases, as the case may be, taxable under this chapter, and such other books of account as may . . .
Tax on transfer of taxable estate of nonresidents; property of nonresident defined (§ 58.1-903)
2016A A tax in an amount computed as provided in this section is imposed on the transfer of every nonresident’s taxable estate located in the Commonwealth of Virginia.The tax shall be an amount computed by multiplying the federal credit by a fracti . . .
Taxation (§ 15.2-7417)
2016The exercise of the powers granted by this act shall in all respects be presumed to be for the benefit of the inhabitants of the Commonwealth, for the increase of their commerce, and for the promotion of their health, safety, welfare, convenience, an . . .
Virginia Pork Industry Fund; established (§ 3.2-2005)
2016There is hereby created in the state treasury a special nonreverting fund to be known as the Virginia Pork Industry Fund, hereafter referred to as “the Fund.” The Fund shall be established on the books of the Comptroller. All moneys levie . . .
Lien for assessments (§ 55-516)
2016A Once perfected, the association shall have a lien on every lot for unpaid assessments levied against that lot in accordance with the provisions of this chapter and all lawful provisions of the declaration. The lien, once perfected, shall be prior t . . .
Referenda results; action of Governor (§ 3.2-1212)
2016If the Governor finds the referendum in order and that more than one-half of those voting are in favor of the excise tax on apples pursuant to § 3.2-1210, then the Governor shall so proclaim. Upon such proclamation by the Governor, the excise tax on . . .
Supplemental reports (§ 58.1-449)
2016The Department may require a further or supplemental report under this chapter to contain further information and data necessary for the computation of the tax herein provided. . . .
Refund authorized for certain building materials (§ 58.1-608.1)
2016A From July 1, 1993, through June 30, 2004, any organization meeting the following conditions and criteria may apply to the Department of Taxation for a refund of any taxes paid on tangible personal property pursuant to this chapter: B Notwithstandi . . .
Record to be kept by processor (§ 3.2-1908)
2016Every processor shall keep a complete record of the amount of peanuts, subject to tax, bought by him for a period of not less than three years. Such record shall be open to the inspection of the Tax Commissioner and his duly authorized agents. . . .
Failure of corporation to make report or return (§ 58.1-450)
2016Any corporation which fails to make any report or return required by this chapter within the time required shall be liable to a penalty equal to six percent of the amount of taxes assessable thereon if the failure is for not more than one month, with . . .