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Failure of pass-through entity to make a return (§ 58.1-394.1)
2016A Any pass-through entity that fails to file a return required by this article within the time required shall be liable for a penalty of $ 200 if the failure is for not more than one month, with an additional $ 200 for each additional month or fracti . . .
Funding (§ 65.2-1101)
2016A For the purpose of providing funds for compensation for disability as hereinafter defined, medical treatment and vocational rehabilitative services, a tax of one quarter of one percent shall be assessed, collected and paid into the state treasury b . . .
Lost access and lost profits (§ 25.1-230.1)
2016A For purposes of this section:”Business” shall have the same meaning as set forth in § 25.1-400.”Business profit” means the average net income for federal income tax purposes for the three years immediately prior to the valu . . .
Collection of unpaid bills for registration fees and franchise taxes by local treasurers (§ 58.1-2814)
2016The Comptroller may deliver a copy of any past-due bill for a registration fee or franchise tax, plus penalties and interest, to the treasurer of any county or city in which the corporation may have any property belonging to it and such copy of such . . .
Special fund accumulated from taxes, fees, etc (§ 5.1-51)
2016All funds accumulated from any special sales tax, excise tax or use tax, now or which may hereafter be imposed under the laws of this Commonwealth on aviation motor fuel purchased or used in this Commonwealth in the propulsion of aircraft, and all fu . . .
Referenda (§ 3.2-1805)
2016Upon a petition, or its own motion, or that of an interested person properly made, the Board may hold a referendum on the continuance of the tax. If a petition is not presented to the Board or the Board is not otherwise advised, the tax to support ad . . .
Sale of unstamped cigarettes by wholesale dealers; penalty (§ 58.1-1010)
2016A A wholesale dealer who is duly qualified as a wholesale dealer stamping agent under § 58.1-1011 may sell cigarettes without the Virginia revenue stamps affixed thereto, provided such cigarettes are sold and shipped or delivered in interstate comme . . .
Virginia taxable income (§ 58.1-402)
2016A For purposes of this article, Virginia taxable income for a taxable year means the federal taxable income and any other income taxable to the corporation under federal law for such year of a corporation adjusted as provided in subsections B, C, D, . . .
Notice of discontinuance, sale or transfer of business (§ 58.1-2248)
2016A A licensee who discontinues in the Commonwealth the business for which the license was issued shall notify the Commissioner in writing of such discontinuance and shall surrender the license to the Commissioner. The notice shall state the effective . . .
When Department may make return for delinquent taxpayer; penalty (§ 58.1-1615)
2016If any person fails to make any return herein required, the Department may issue written notice, by registered mail, to such person to make such return forthwith. If such person fails or refuses to make such return, within thirty days from the date o . . .