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Time for filing declarations of estimated tax (§ 58.1-2641)
2016A The declaration of estimated tax shall be filed as follows:If the requirements of subsection A of § 58.1-2640 are first met: B The application of this section to taxable years of less than twelve months shall be in accordance with regulations pre . . .
Qualified equity and subordinated debt investments tax credit (§ 58.1-339.4)
2016A As used in this section:”Commercialization investment” means a qualified investment in a qualified business that was created to commercialize research developed at or in partnership with an institution of higher education.”Equity& . . .
Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year (§ 58.1-499)
2016A In the case of any overpayment of any tax, addition to tax, interest or penalties imposed on an individual income taxpayer by this chapter, whether by reason of excessive withholding, overestimating and overpaying estimated tax, error on the part o . . .
Levy of tax; regulations; exemptions (§ 3.2-1606)
2016A There is hereby levied on eggs purchased or sold for use or consumption in the Commonwealth an excise tax of five cents ($ 0.05) per 30-dozen case or, if the eggs are purchased or sold in other than shell form, 11 cents ($ 0.11) per 100 pounds of l . . .
Disclosure of social security account numbers for local tax administration purposes (§ 58.1-3017)
2016Notwithstanding any other provision of law, a tax official of any county, city or town may require disclosure of the social security account number of a taxpayer for any purpose relating to local taxes administered by such official, including verific . . .
Registered for fuels tax; business, professional, and occupational license taxes (§ 46.2-2108.5)
2016License, permit, and certificate of fitness holders shall be licensed and registered in accordance with the road tax requirements of Chapter 27 (§ 58.1-2700 et seq.) of Title 58.1 and licensed for payment of local business, professional, and occupat . . .
Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor (§ 58.1-496)
2016Any person required under this article to file a declaration of estimated tax who willfully fails or refuses to file such declaration, at the time or times required by this article, and any person who, with intent to defraud the Commonwealth, makes a . . .
Collection of tax; estimate of tax (§ 58.1-2406)
2016In the event any person submits with his application for a certificate of title a sum insufficient to pay the sale or use tax as determined by the Commissioner, it shall be the duty of the Commissioner or his authorized agent to make an estimate of t . . .
Collection of tax; compensation for clerk (§ 58.1-3806)
2016The tax imposed by this article shall be collected by the clerk of court in whose office wills are admitted to probate or grants of administration are issued.The clerk who collects the tax and pays the revenues collected into the treasury of the coun . . .
When commissioner of the revenue to ascertain ownership of real estate; tax year (§ 58.1-3281)
2016Each commissioner of the revenue shall commence, annually, on January 1, and proceed without delay to ascertain all the real estate in his county or city, as the case may be, and the person to whom the same is chargeable with taxes on that day. The b . . .