1,548 results found.

• Liability of corporate or partnership officer; penalty (§ 58.1-2299.19)

  2016

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

  Any corporate or partnership officer who directs or causes the business of which he is a corporate or partnership officer to fail to pay, collect, or truthfully account for and pay over any fuels tax for which the business is liable to the Commonweal . . .

• Bad debts (§ 58.1-621)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 6 Retail Sales And Use Tax

  A In any return filed under the provisions of this chapter, the dealer may credit, against the tax shown to be due on the return, the amount of sales or use tax previously returned and paid on accounts which are owed to the dealer and which have been . . .

• Tax levied; rate (§ 58.1-1001)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 10 Cigarette Tax
  • 1 Excise Tax

  A Except as provided in subsection B, in addition to all other taxes now imposed by law, every person within this Commonwealth who sells, stores or receives cigarettes made of tobacco or any substitute thereof, for the purpose of distribution to any . . .

• (Repealed effective October 1, 2016) Standard of care; investment and administration of Plan (§ 23-38.80)

  2016

  • 23 Educational Institutions
  • 4.9 Virginia College Savings Plan And Able Savings Trust Accounts

  A In acquiring, investing, reinvesting, exchanging, retaining, selling, and managing property for the benefit of the Plan, the Board, and any person, investment manager, or committee to whom the Board delegates any of its investment authority, shall . . .

• Fund for access roads and bikeways to public recreational areas and historical sites; construction, maintenance, etc., of such facilities (§ 33.2-1510)

  2016

  • 33.2 Highways And Other Surface Transportation Systems
  • III Transportation Funding And Development
  • 15 Transportation Funding
  • 3 Funds For Access Roads

  A The General Assembly finds and declares that there is an increasing demand by the public for more public recreational areas throughout the Commonwealth, therefore creating a need for more access to these areas. There are also many sites of historic . . .

• Exemptions and exclusions (§ 58.1-321)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 2 Individual Income Tax

  A No tax levied pursuant to § 58.1-320 is imposed, nor any return required to be filed by: B Persons in the armed forces of the United States stationed on military or naval reservations within Virginia who are not domiciled in Virginia shall not be . . .

• 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 . . .

• Repealed (§ 58.1-2621)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 26 Taxation Of Public Service Corporations
  • 2 License Tax On Telegraph, Telephone, Water, Heat, Light, Power And Pipeline Companies

  Repealed by 1988, c. 899, effective for tax years 1990 and after. . . .

• Claiming first-time home buyer status (§ 55-556)

  2016

  • 55 Property And Conveyances
  • 32 First-time Home Buyer Savings Plans Act

  A The account holder shall be responsible for the use or application of moneys or funds in an account for which the account holder claims first-time home buyer savings account status. B The account holder shall (i) not use moneys or funds held in an . . .

• Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged (§ 58.1-2632)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 26 Taxation Of Public Service Corporations
  • 2 License Tax On Telegraph, Telephone, Water, Heat, Light, Power And Pipeline Companies

  All provisions of this article applicable to the license tax of any corporation subject to §§ 58.1-2629, 58.1-2630 or § 58.1-2631, including such provisions relating to the assessment, payment and collection of the tax and the method and time of r . . .

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