1,548 results found.

• Counties and cities authorized to levy severance license tax on the sale of coal (§ 58.1-3741)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 37.1 Local Coal Severance License Taxes

  A The governing body of any county or city may levy a severance license tax on every coal producer that sells or utilizes coal severed from the earth within its jurisdiction. The rate of tax for the sale or utilization of coal from small mines shall . . .

• Payments of estimated tax (§ 58.1-491)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 19 Estimated Tax

  A The estimated tax with respect to which a declaration is required shall be paid as follows: B If an individual referred to in subsection F of § 58.1-490 (relating to income from farming or fishing) makes a declaration of estimated tax after Septe . . .

• Civil penalty for violation of license, registration, and tax requirements and vehicle size limitations (§ 46.2-613.1)

  2016

  • 46.2 Motor Vehicles
  • II Titling, Registration And Licensure
  • 6 Titling And Registration Of Motor Vehicles
  • 1 Titling And Registration, Generally

  A A civil penalty of $ 250 and a processing fee of $ 20 shall be levied against any person who while at a permanent weighing station: B Upon collection by the Department, civil penalties levied pursuant to subdivisions A 1 and A 3 through A 5 shall . . .

• § 58.1-604. (Contingent effective date -- see note) Imposition of use tax (§ )

  2016

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

  There is hereby levied and imposed, in addition to all other taxes and fees now imposed by law, a tax upon the use or consumption of tangible personal property in this Commonwealth, or the storage of such property outside the Commonwealth for use or . . .

• Collection of tax (§ 58.1-2299.3)

  2016

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

  Any distributor collecting the tax on transactions exempt or not taxable under this chapter shall transmit to the Commissioner such erroneously or illegally collected tax unless or until he can affirmatively show that the tax has since been refunded . . .

• Classification of land and improvements for tax purposes (§ 58.1-3221.1)

  2016

  • 58.1 Taxation
  • III Local Taxes
  • 32 Real Property Tax
  • 3 Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications

  A In the Cities of Fairfax, Poquoson, and Roanoke improvements to real property are declared to be a separate class of property and shall constitute a separate classification for local taxation of real property. B The governing body of the City of F . . .

• Major research and development expenses tax credit (§ 58.1-439.12:11)

  2016

  • 58.1 Taxation
  • I Taxes Administered By The Department Of Taxation
  • 3 Income Tax
  • 13 Tax Credits For Corporations

  A As used in this section, unless the context requires a different meaning:”Virginia qualified research” means qualified research, as defined in § 41(d) of the Internal Revenue Code, as amended, that is conducted in the Commonwealth.R . . .

• Backup tax; liability (§ 58.1-2225)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 22 Virginia Fuels Tax Act
  • 3 Motor Fuel Tax; Liability

  A There is hereby levied a tax at the rate specified in § 58.1-2217 on the following: B The operator of a highway vehicle that uses motor fuel that is taxable under this section is liable for the tax. If the highway vehicle that uses the fuel is ow . . .

• Payment of estimated tax (§ 58.1-2523)

  2016

  • 58.1 Taxation
  • II Taxes Administered By Other Agencies
  • 25 License Tax On Certain Insurance Companies
  • 2 Estimated Tax

  A The amount of estimated tax with respect to which a declaration is required under § 58.1-2520 shall be paid in installments as follows: B If any amendment to a declaration is filed, the amount of any remaining installments shall be the amount whi . . .

• Imposition of tax (§ 58.1-320)

  2016

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

  A tax is hereby annually imposed on the Virginia taxable income for each taxable year of every individual as follows:Two percent on income not exceeding $ 3,000;Three percent on income in excess of $ 3,000, but not in excess of $ 5,000;Five percent o . . .

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