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Time in which to contest real property assessments (§ 15.2-717)
2016Any person aggrieved by an assessment of real estate made by the department of real estate assessments may apply for relief to the circuit court of the county within one year from December 31 of the year in which such assessment is made for assessmen . . .
Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established (§ 58.1-1803)
2016A The Department of Taxation may appoint a collector in any county or city, including the treasurer thereof, to collect delinquent state taxes that were assessed at least 90 days previously therein, or elsewhere in the Commonwealth, and may allow him . . .
Reassessment and refund upon the filing of amended return or the payment of an assessment (§ 58.1-1823)
2016A Any person filing a tax return or paying an assessment required for any tax administered by the Department of Taxation may file an amended return with the Department within the later of: (i) three years from the last day prescribed by law for the t . . .
Definitions (§ 58.1-439.18)
2016As used in this article:”Affiliate” means with respect to any person, any other person directly or indirectly controlling, controlled by, or under common control with such person. For purposes of this definition, “control” (in . . .
Customer remedy procedures for billing errors (§ 58.1-652)
2016If a customer believes that an amount of tax, or an assignment of place of primary use or taxing jurisdiction included on a billing is erroneous, the customer shall notify the communications service provider in writing. The customer shall include in . . .
Voluntary assignment of lottery prizes or pledge as collateral for a loan; requirements for the assignees and lenders (§ 58.1-4020.1)
2016A Lottery prizes, payable in installments over a period of time, excluding prizes payable for the winner’s life, may be voluntarily assigned or pledged as collateral for a loan, in whole or in part, by the person entitled to such installments, . . .
Determination of child or spousal support (§ 20-108.1)
2016A In any proceeding on the issue of determining spousal support, the court shall consider all evidence presented relevant to any issues joined in that proceeding. The court’s decision shall be rendered based upon the evidence relevant to each i . . .
Master deed or lease; recordation; particulars (§ 55-79.7)
2016A master deed or lease shall be recorded in the same manner and subject to the same provisions of law as are deeds; provided, that no state or local recordation tax upon the value of the property transferred shall apply to any such deed or portion t . . .
Unlawful importation, transportation, or possession of tobacco products; civil penalty (§ 58.1-1021.04:3)
2016A It shall be unlawful for any person who is not a licensed distributor in the Commonwealth pursuant to this article to import, transport, or possess, for resale, any tobacco products in the Commonwealth, or under circumstances and conditions that in . . .
Accounting (§ 58.1-380)
2016A An estate and trust taxable year under this chapter shall be the same as its taxable year for federal income tax purposes. B If a taxpayer’s taxable year is changed for federal income tax purposes, its taxable year for purposes of this chapt . . .