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Sales or leases presumed subject to tax; exemption certificates (§ 58.1-623)
2016A All sales or leases are subject to the tax until the contrary is established. The burden of proving that a sale, distribution, lease, or storage of tangible personal property is not taxable is upon the dealer unless he takes from the taxpayer a cer . . .
Definitions (§ 3.2-800)
2016As used in this chapter, unless the context requires a different meaning:”Certificate” means a document issued or authorized by the Commissioner indicating that a regulated article is not contaminated with a noxious weed.”Infested . . .
Perfection of lien by general contractor; recordation and notice (§ 43-4)
2016A general contractor, or any other lien claimant under §§ 43-7 and 43-9, in order to perfect the lien given by § 43-3, provided such lien has not been barred by § 43-4.01 C, shall file a memorandum of lien at any time after the work is commenced . . .
Power of disposal in life tenant not to defeat remainder unless exercised; power of disposal held by fiduciary (§ 55-7)
2016If any interest in or claim to real estate or personal property be disposed of by deed or will for life, with a limitation in remainder over, and in the same instrument there be conferred expressly or by implication a power upon the life tenant in hi . . .
Authority of Board to promulgate rules and regulations (§ 36-73)
2016The Board shall from time to time promulgate rules and regulations prescribing standards to be complied with in industrialized buildings for protection against the hazards thereof to safety of life, health and property and prescribing procedures for . . .
Definitions (§ 8.01-227.11)
2016As used in this article, unless the context requires a different meaning: “Inherent risks of winter sports” or “inherent risks of the winter sport” include: “Operator” or “winter sports area operatorR . . .
Forfeiture of unlawful devices (§ 19.2-64)
2016Any electronic, mechanical or other device used, manufactured, assembled, possessed, sold, or advertised in violation of § 19.2-62 or § 19.2-63 may be seized and forfeited to the Commonwealth, and turned over to the court of record in the city or c . . .
Deeds generally; charter amendments (§ 58.1-801)
2016A On every deed admitted to record, except a deed exempt from taxation by law, there is hereby levied a state recordation tax. The rate of the tax shall be 25 cents on every $ 100 or fraction thereof of the consideration of the deed or the actual val . . .
Definitions (§ 58.1-647)
2016Terms used in this chapter shall have the same meanings as those used in Chapter 6 of this title, unless defined otherwise, as follows:”Cable service” means the one-way transmission to subscribers of (i) video programming as defined in 47 . . .
Limitations on obligations of borrowers (§ 6.2-875)
2016A As used in this section:”Derivative transaction” shall include any transaction that is a contract, agreement, swap, warrant, note, or option that is based, in whole or in part, on the value of, any interest in, or any quantitative measu . . .