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When court may allow another to qualify on estate (§ 64.2-610)
2016A Except during the pendency of a suit to contest the decedent’s will or during the infancy or absence of the executor, the court where the will was admitted to probate or that has jurisdiction to grant administration on the decedent’s es . . .
Responsibility for collections; clerks to report unsatisfied fines, etc.; duty of attorneys for Commonwealth; duties of Department of Taxation (§ 19.2-349)
2016A The clerk of the circuit court and district court of every county and city shall submit to the judge of his court, the Department of Taxation, the State Compensation Board and the attorney for the Commonwealth of his county or city a monthly report . . .
Localities may provide for transfer of development rights (§ 15.2-2316.2)
2016A Pursuant to the provisions of this article, the governing body of any locality by ordinance may, in order to conserve and promote the public health, safety, and general welfare, establish procedures, methods, and standards for the transfer of devel . . .
Refund of taxes erroneously or illegally collected (§ 58.1-2260)
2016If it appears to the satisfaction of the Commissioner that any taxes or penalties imposed by this chapter have been erroneously or illegally collected from any person, such person shall be entitled to a refund upon proper application to the Commissio . . .
Sufficiency of bids at delinquent sales (§ 21-381)
2016No bid at any sale shall be received unless sufficient in amount to discharge all the drainage assessments and other charges due by the delinquent lands or owner thereof, together with all costs and expenses of sale. If no sufficient bid be received, . . .
Suppliers of charitable gaming supplies; manufacturers of electronic games of chance systems; permit; qualification; suspension, revocation or refusal to renew certificate; maintenance, production, and release of records (§ 18.2-340.34)
2016A No person shall offer to sell, sell or otherwise provide charitable gaming supplies to any qualified organization and no manufacturer shall distribute electronic games of chance systems for charitable gaming in the Commonwealth unless and until suc . . .
Extension of time for filing returns (§ 58.1-1109)
2016The Tax Commissioner may grant a reasonable extension of time for filing intangible returns whenever in his judgment good cause exists. Except in the case of a taxpayer who is abroad, no such extension shall be granted for more than six months. Whene . . .
Assets of retirement systems; exemption from taxation; execution and assignment (§ 51.1-802)
2016The assets of any retirement system established pursuant to this article, or by a city or town charter, are hereby exempted from any state, county, or municipal tax. The assets of a retirement system, retirement allowances, and other benefits accrued . . .
State Forests System Fund established (§ 10.1-1119.1)
2016There is hereby created in the state treasury a special nonreverting fund to be known as the State Forests System Fund, hereafter referred to as “the Fund.” The Fund shall be established on the books of the Comptroller. All contributions . . .
Nonprofit hospitals to provide returns and information to the Department (§ 58.1-113)
2016Any hospital described under § 501(c) of the U.S. Internal Revenue Code of 1986, as amended, shall provide to the Department of Taxation a copy of the hospital’s federal 990 or 990-EZ tax form (or the successor form to such form) that was file . . .