2,472 results found.

• When tax return and payment are due; credits for overpayment (§ 58.1-2297)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22.1 Motor Vehicle Fuels Sales Tax In Certain Transportation Districts

  A Every distributor required to collect the taxes imposed under this chapter shall file a return with the Commissioner. Such return shall be in the form specified by the Commissioner and contain the information required by the Commissioner. The retur . . .

• Amount of tax (§ 58.1-2701)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 27 Road Tax On Motor Carriers

  A Except as provided in subsection B, every motor carrier shall pay a road tax per gallon equivalent to the cents per gallon credit for diesel fuel as determined under subsection A of § 58.1-2706 for the relevant period plus an additional $ 0.035 pe . . .

• Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty (§ 58.1-3714)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 37 License Taxes

  A Whenever a license tax is levied on contractors by any county, city or town, the governing body of such county, city or town may, in its discretion, require a bond from the person licensed, with such surety, penalty and conditions as it may deem pr . . .

• Disposition of excise tax by producer; reports (§ 3.2-1215)

  2016

  • 3.2 Agriculture, Animal Care, And Food
  • II Boards, Councils, Foundations, And Commissions
  • B Commodity Boards
  • 12 Apple Board

  A Every producer shall submit to the Tax Commissioner the excise tax levied on apples grown in the Commonwealth in a calendar year by January 31 of the following year. The Tax Commissioner shall promptly pay the assessments into the Virginia state tr . . .

• Accounting to claimant agency; confidentiality; credit to debtor's obligation (§ 58.1-532)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 21 Setoff Debt Collection Act

  A Simultaneously with the transmittal of proceeds collected to a claimant agency, the Department shall provide the agency with an accounting of the setoffs finalized for which payment is being made. The accounting, whenever possible, shall include th . . .

• Declarations of estimated tax (§ 58.1-490)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 19 Estimated Tax

  A Every resident and nonresident individual shall make a declaration of his estimated tax for every taxable year, if his Virginia tax liability can reasonably be expected to exceed an amount, to be determined under regulations promulgated by the Tax . . .

• Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined (§ 58.1-902)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 9 Virginia Estate Tax
  • 1 Substantive Provisions Generally

  A A tax in the amount of the federal credit is imposed on the transfer of the taxable estate of every resident, subject, where applicable, to the credit provided for in subsection B. B If the real and tangible personal property of a resident is loca . . .

• § 58.1-2289. (For contingent effective date, see note) Disposition of tax revenue generally (§ )

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 9 Disposition Of Tax Revenues

  A Unless otherwise provided in this section, all taxes and fees, including civil penalties, collected by the Commissioner pursuant to this chapter, less a reasonable amount to be allocated for refunds, shall be promptly paid into the state treasury a . . .

• Basis of tax (§ 58.1-2405)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 24 Virginia Motor Vehicle Sales And Use Tax

  A In the case of the sale or use of a motor vehicle upon which the pricing information is required by federal law to be posted, the Commissioner may collect the tax upon the basis of the total sale price shown on such document; however, if the Commis . . .

• Payment, collection, and disposition of tax (§ 58.1-1609)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 16 Forest Products Tax

  A All taxes collected by the Department pursuant to § 58.1-1604 shall be paid into the state treasury. The Comptroller shall credit as special revenues, to the “Reforestation of Timberlands State Fund” of the Department of Forestry the f . . .

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