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Definition (§ 55-170.1)
2016As used in this chapter, unless the context otherwise requires:”Knowledge” in terms of a “known owner” shall include inspection of tax records and any other inquiry deemed to be reasonable. It need not include inspection of th . . .
§ 58.1-602. (Contingent effective date -- see note) Definitions (§ )
2016A As used in this chapter, unless the context clearly shows otherwise:”Advertising” means the planning, creating, or placing of advertising in newspapers, magazines, billboards, broadcasting and other media, including, without limitation, . . .
Definitions (§ 13.1-1002)
2016As used in this chapter:”Articles of organization” means all documents constituting, at any particular time, the articles of organization of a limited liability company. The articles of organization include the original articles of organi . . .
Certain gifts prohibited (§ 2.2-3103.1)
2016A For purposes of this section:”Person, organization, or business” includes individuals who are officers, directors, or owners of or who have a controlling ownership interest in such organization or business.”Widely attended event&# . . .
Lists of registered voters (§ 24.2-405)
2016A The Department of Elections shall provide, at a reasonable price, lists of registered voters for their districts to (i) courts of the Commonwealth and the United States for jury selection purposes, (ii) candidates for election or political party no . . .
Transportation orders in certain proceedings (§ 16.1-276.2)
2016In any proceeding (i) pursuant to subdivisions 2, 4 or 5 of subsection A of § 16.1-241, (ii) pursuant to subsections K or U of § 16.1-241, (iii) involving a child who is alleged to be abused or neglected, or (iv) involving a child who is before the . . .
Limitations on assessment (§ 58.1-312)
2016A The tax imposed by this chapter may be assessed at any time if: B The tax may be assessed within six years after the return was filed, whether such return was filed on or after the date prescribed, if the taxpayer knowingly failed to disclose on h . . .
Separate classification of merchants' capital of pharmaceutical wholesalers (§ 58.1-3510.01)
2016Merchants’ capital reported as inventory of pharmaceutical wholesalers shall constitute a classification for local taxation separate from other classifications of merchants’ capital as defined in § 58.1-3510. The governing body of any co . . .
Application to court for correction of erroneous or improper assessments of state taxes generally (§ 58.1-1825)
2016A Any person assessed with any tax administered by the Department of Taxation and aggrieved by any such assessment, or aggrieved by an action by the Department with respect to a transferred credit or other tax attribute, may, unless otherwise specifi . . .
Provisions of Chapter 6 of this title to apply, mutatis mutandis (§ 58.1-644)
2016The provisions in Chapter 6 (§ 58.1-600 et seq.) of this title shall apply to this chapter, mutatis mutandis, except as herein provided and except that replacement truck tires shall be subject to the tax imposed pursuant to this chapter. . . .