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Definitions (§ 6.2-1700)
2016As used in this chapter:”Act” means the federal Secure and Fair Enforcement for Mortgage Licensing Act, Title V (§ 1501 et seq.) of the Housing and Economic Recovery Act of 2008, P.L. 110-289.”Administrative or clerical tasks” . . .
Regulation of certain transportation services (§ 15.2-967.1)
2016A local transportation service that operates as a nonprofit organization and that primarily serves senior citizens and disabled citizens shall be exempted from any local license tax imposed upon taxicab services and other for-hire transportation serv . . .
Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty (§ 58.1-2263)
2016A A person shall not transport motor fuel loaded at a terminal rack or bulk plant rack unless the person has a shipping document for its transportation that complies with this section. A terminal operator or operator of a bulk plant shall give a ship . . .
Installment agreements for the payment of taxes (§ 58.1-1817)
2016A The Tax Commissioner is authorized to enter into a written agreement with any taxpayer under which such taxpayer is allowed to satisfy his tax liability in installment payments, if the Tax Commissioner determines such an agreement will facilitate c . . .
License required for "instant ticket" games or contests (§ 58.1-4019.1)
2016No person who owns or is employed by any retail establishment in the Commonwealth shall use any “instant ticket” game or contest for the purpose of promoting or furthering the sale of any product without first obtaining a license to do so . . .
Power of local governments to establish and support libraries (§ 42.1-33)
2016The governing body of any city, county or town shall have the power to establish a free public library for the use and benefit of its residents. The governing body shall provide sufficient support for the operation of the library by levying a tax the . . .
License taxes of corporations commencing business (§ 58.1-2629)
2016A Companies or persons otherwise taxable under § 58.1-2626 but that begin business on or after the beginning of the tax year shall pay a license tax, the measure of which shall be an estimate of the gross receipts of such company or person for the y . . .
(Contingent effective date -- see notes) Taxes levied; rate (§ 58.1-2217)
2016A There is hereby levied a tax at the rate of seventeen and one-half cents per gallon on gasoline and gasohol. Beginning July 1, 2013, the seventeen and one-half cents per gallon tax shall be replaced with a tax at a rate of 3.5 percent of the statew . . .
Tax on unaccounted for motor fuel losses; liability (§ 58.1-2224)
2016A There is hereby levied a tax at the rate specified by § 58.1-2217 annually on taxable unaccounted for motor fuel losses at a terminal. “Taxable unaccounted for motor fuel losses” means the number of gallons of unaccounted for motor fue . . .
Accounting (§ 58.1-340)
2016A An individual taxpayer’s taxable year under this chapter shall be the same as his taxable year for federal income tax purposes. B If a taxpayer’s taxable year is changed for federal income tax purposes, his taxable year for purposes of . . .