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Exception to § 58.1-2527 (§ 58.1-2528)
2016A Notwithstanding the provisions of § 58.1-2527, the addition to the tax with respect to any underpayment of any installment shall not be imposed if the total amount of all payments of estimated tax made on or before the last date prescribed for the . . .
Use of games, lotteries, etc., for promoting sale of certain products (§ 18.2-242)
2016(a No retail establishment in this Commonwealth shall use any game, contest, lottery or other scheme or device, whereby a person or persons may receive gifts, prizes or gratuities as determined by chance for the purpose of promoting, furthering or ad . . .
Credit for taxes paid to a foreign country on retirement income (§ 58.1-332.1)
2016A Whenever a Virginia resident has become liable to a foreign country for income tax paid on any pension or retirement income to the extent that such income is included in federal adjusted gross income for the taxable year, derived from foreign sourc . . .
Violations; civil penalties (§ 46.2-2011.23)
2016The Department may impose a civil penalty not exceeding $ 1,000 if any person has: Any such penalty shall be imposed by order; however, no order issued pursuant to this section shall become effective until the Department has offered the person an . . .
Deductions and discounts allowed a supplier when filing a return (§ 58.1-2236)
2016A The supplier may deduct from the next monthly return those tax payments that were not remitted for the previous month to the supplier by (i) a licensed distributor or (ii) a licensed importer who removed the motor fuel on which the tax is due from . . .
Matching grants for contributions to a material restoration of a Presidential home (§ 10.1-2213.1)
2016A As used in this section, unless the context requires a different meaning:”Charitable contribution” means a cash contribution from an individual, estate, corporation, partnership, trust, foundation, fund, association or any other entity . . .
Eligibility for permit; exceptions; where valid (§ 18.2-340.24)
2016A To be eligible for a permit to conduct charitable gaming, an organization shall: B Any organization whose gross receipts from all charitable gaming exceeds or can be expected to exceed $ 40,000 in any calendar year shall have been granted tax-exem . . .
Conveyance of state-owned bottomlands (§ 28.2-1200.1)
2016A In order to fulfill the Commonwealth’s responsibility under Article XI of the Constitution of Virginia to conserve and protect public lands for the benefit of the people, the Commonwealth shall not convey fee simple title to state-owned botto . . .
Apportionment of city taxes when part of real estate becomes separately owned (§ 58.1-3224)
2016The circuit court of any city in which is situated real estate upon which city taxes have been assessed may, when any part of such real estate has become, since such assessment, the separate property of any of the original owners or of any other pers . . .
State taxation of railroads, telecommunications companies (§ 58.1-2608)
2016Every railway company or telecommunications company as defined in § 58.1-400.1 shall pay to the Commonwealth the income tax imposed by Chapter 3 of this title.Nothing herein contained shall exempt such corporations from the intangible personal prope . . .