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Dispute as to domicile; compromise agreement (§ 58.1-922)
2016When the Tax Commissioner claims that a decedent was domiciled in this Commonwealth at the time of his death and the taxing authorities of other states make a like claim on behalf of their states, the Commissioner may make a written agreement of comp . . .
Hearing procedure (§ 58.1-526)
2016A If a claimant agency other than the Internal Revenue Service receives written application of the debtor’s intention to contest at a hearing the claim upon which the intended setoff is based, it shall grant a hearing according to procedures es . . .
Tax increment financing (§ 58.1-3245.2)
2016A The governing body of any county, city or town may adopt tax increment financing by passing an ordinance designating a development project area and providing that real estate taxes in the development project area shall be assessed, collected and al . . .
Exemptions (§ 58.1-1404)
2016A Any watercraft sold to or used by the United States or any of the governmental agencies thereof or the Commonwealth of Virginia or any political subdivision thereof or sold to an insurance company for the sole purpose of disposition when such insur . . .
Reassessment in towns; appeals of assessments (§ 58.1-3256)
2016In any incorporated town there may be for town taxation and debt limitation, a general reassessment of the real estate in any such town in the year designated, and every fourth year thereafter, that the council of such town shall declare by ordinance . . .
Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article (§ 58.1-1006)
2016The Department shall provide by rules and regulations forms and kinds of containers, the methods of breaking packages and methods of affixing stamps that shall be employed by persons subject to the cigarette tax, thereby making possible the enforceme . . .
Creation of local tourism zones (§ 58.1-3851)
2016A Any city, county, or town may establish, by ordinance, one or more tourism zones. Each locality may grant tax incentives and provide certain regulatory flexibility in a tourism zone. B The tax incentives may be provided for up to 20 years and may . . .
Confiscation proceedings; disposition of forfeited articles (§ 4.1-338)
2016A All proceedings for the confiscation of articles, except motor vehicles, declared contraband and forfeited to the Commonwealth under this chapter shall be as provided in this section. B Whenever any article declared contraband under the provisions . . .
Purpose (§ 58.1-934)
2016The purpose of this article is to recapture the excess of the estate tax liability which would have been incurred had the special use valuation procedure not been used; in other words, the maximum additional recapture tax is the amount that the speci . . .
Sales involving trade-ins (§ 58.1-3734.1)
2016A No locality shall assess omitted taxes against any motor vehicle dealer which calculated its gross receipts for license tax purposes by excluding the value of any vehicle accepted as a trade-in for periods of time prior to January 1, 1991, unless s . . .