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Duties of county and city treasurer in collecting tax (§ 58.1-353)
2016Each county and city treasurer shall proceed promptly to collect all individual and fiduciary income taxes for the taxable year that have been assessed by the commissioner of the revenue and remain unpaid after the time fixed by law for payment and s . . .
Residency for portion of tax year (§ 58.1-303)
2016A Any person who, during the taxable year, becomes a resident of Virginia, whether domiciliary or actual, for purposes of income taxation, by moving to the Commonwealth from without during such taxable year, shall be taxable as a resident for only th . . .
§ 58.1-2289. (For contingent expiration, see note) Disposition of tax revenue generally (§ )
2016A Unless otherwise provided in this section, all taxes and fees, including civil penalties, collected by the Commissioner pursuant to this chapter, less a reasonable amount to be allocated for refunds, shall be promptly paid into the state treasury a . . .
Industrial loan associations and agricultural credit associations; limitations (§ 58.1-3730.1)
2016Any license tax levied by a county, city, or town on industrial loan associations or any agricultural credit association created pursuant to the Agricultural Credit Act of 1987 shall not exceed $ 500. . . .
Credits against tax (§ 58.1-1740)
2016Credit shall be granted any rentor subject to the additional tax on the rental of a daily rental passenger car for a portion of the tangible personal property tax assessed by a Virginia locality on such car for a tax year ending after June 30, 1981. . . .
Refund of state license tax (§ 4.1-232)
2016A The Board may correct erroneous assessments made by it against any person and make refunds of any amounts collected pursuant to erroneous assessments, or collected as taxes on licenses, which are subsequently refused or application therefor withdra . . .
Credit against tax (§ 58.1-1409)
2016A credit shall be granted against the tax imposed by this chapter with respect to a person’s use in this Commonwealth of a watercraft purchased by him in another state, or purchased by him in this Commonwealth if the state sales tax was paid th . . .
Savings institutions and credit unions; limitations (§ 58.1-3730)
2016Any license tax levied by a county, city or town on savings institutions or on state-chartered credit unions shall be no greater than fifty dollars and shall be levied only where the main office of such savings institution or credit union is located. . . .
Entitlement to tax revenues from tourism project of regional significance (§ 58.1-3851.2)
2016A For purposes of this section, unless the context requires a different meaning:”Economic development authority” means a local industrial development authority or a local or regional political subdivision, the public purpose of which is t . . .
Tax credit for retaliatory costs paid to other states (§ 58.1-2510)
2016A For license years beginning on and after July 1, 1998, every qualified company shall be allowed a credit against the tax imposed by § 58.1-2501 in an amount equal to the retaliatory costs incurred during the corresponding taxable year as a result . . .