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Transfer of special declarant rights (§ 55-79.74:3)
2016A No special declarant right may be transferred except by a document evidencing the transfer recorded in every city and county wherein any portion of the condominium is located. The instrument shall not be effective unless executed by the transferee. . . .
Income taxes of members of armed services on death (§ 58.1-355)
2016The provisions of § 692(a) and (c) of the Internal Revenue Code, as amended, shall be applicable in the same manner for purposes of the tax imposed in Article 2 of this chapter. . . .
Levy (§ 58.1-3800)
2016In addition to the state recordation tax imposed by Chapter 8 (§ 58.1-800 et seq.) of this title, the governing body of any city or county is hereby authorized to impose a recordation tax, in an amount equal to one-third of the amount of the state r . . .
Creation of arts and cultural districts (§ 15.2-1129.1)
2016A Any locality may by ordinance establish within its boundaries one or more arts and cultural districts for the purpose of increasing awareness and support for the arts and culture in the locality. The locality may provide incentives for the support . . .
Application of local ordinances, service charges, and taxes upon leaseholds (§ 15.2-7224)
2016Nothing herein contained shall be construed to exempt the Authority’s property from any applicable zoning, subdivision, erosion and sediment control, and fire prevention codes or from building regulations of a political subdivision in which suc . . .
Assessment of annual registration fees; annual registration fee to be paid by domestic and foreign business trusts (§ 13.1-1252)
2016A Each domestic business trust and each foreign business trust registered to transact business in the Commonwealth, shall pay into the state treasury on or before October 1 in each year after the calendar year in which it was formed or registered to . . .
Definitions (§ 58.1-901)
2016As used in this chapter, unless the context clearly shows otherwise, the term or phrase:”Decedent” means a deceased person.”Federal credit” means the maximum amount of the credit for state death taxes allowable by § 2011 of t . . .
Establishment of schools and manufacturing and service industries; expenditures (§ 51.5-72)
2016The Department may (i) establish, equip and maintain schools for manufacturing and service industrial training for the employment of suitable blind persons, (ii) pay its employees suitable wages and contribute five percent of the creditable compensat . . .
Organization; purpose (§ 56-231.16)
2016A Any number of natural persons not less than five may, by executing, filing and recording articles of incorporation as hereinafter set forth, form a cooperative, either with or without capital stock, not organized for pecuniary profit, for the princ . . .
Exemption or deferral of taxes on property of certain elderly and handicapped persons (§ 58.1-3210)
2016A The governing body of any county, city or town may, by ordinance, provide for the exemption from, deferral of, or a combination program of exemptions from and deferrals of taxation of real estate and manufactured homes as defined in § 36-85.3, or . . .