TAXATION
(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation
(CD) Carried over from 2002 session but died in committee on or before December 9th
|
Admissions tax; imposition for entry into motion picture theaters. Amending § 58.1-3817. (Patron-
Darner,
HB 1710 (
F))
Admissions tax; imposition in Charles City County. Amending § 58.1-3818. (Patron-
Miles,
HB 1779 (
F))
Admissions tax; may be lowered for certain events in cities and towns. Amending § 58.1-3840. (Patron-
Woodrum,
HB 2045 (Chapter
12))
Aircraft and Watercraft Sales and Use Tax; increased. Amending §§ 58.1-1402 and 58.1-1502. (Patron-
Darner,
HB 1711 (
F))
Aircraft Sales and Use Tax; options for certain air charter service operators. Amending § 58.1-1502. (Patron-
Parrish,
HB 418 (
CD))
Bad checks; includes issuance for payment of taxes, fees or other charges. Amending § 18.2-181. (Patron-
Johnson,
HB 1100 (
CD))
Buildings; assessment in counties or cities adjacent to or surrounded by Fairfax County. Amending § 58.1-3292.1. (Patron-
Saslaw,
SB 1285 (Chapter
581))
Buildings; assessment in Fairfax City. Amending § 58.1-3292.1. (Patron-
Petersen,
HB 1673 (Chapter
6))
Business license fees, local; telecommuting enhancement exemption. Amending § 58.1-3703. (Patron-
Lingamfelter,
HB 1387 (
F))
Business, professional and occupational license (BPOL) tax; any locality to impose fee on all businesses subject to same licensing provisions. Amending § 58.1-3703. (Patron-
Joannou,
HB 926 (
CD))
Business, professional and occupational license (BPOL) tax; license fees, rates and requirements. Amending §§ 58.1-3703 and 58.1-3706. (Patron-
Shuler,
HB 2735 (
F))
Business, professional and occupational license (BPOL) tax; limitation on local imposition on rental property. Amending § 58.1-3703. (Patron-
Drake,
HB 2713 (
F))
Business taxes; appeal of local assessments. Amending §§ 58.1-3703.1 and 58.1-3983.1. (Patron-
Ware,
HB 1998 (
F))
Business taxes; hearing of appeals. Amending § 58.1-3983.1. (Patron-
Nixon,
HB 1932 (Chapter
196))
Child day-care facilities; increases amount of investment tax credit. Amending § 58.1-439.4. (Patron-
Miller, Y.B.,
SB 110 (
CD))
Children At Risk in Education (CARE) Scholarship Tax Credit; created. Adding §§ 58.1-439.18 through 58.1-439.24. (Patron-
Cox,
HB 2761 (
F))
Children’s Educational Opportunity Act 2002; created to provide tax credits for donations to school tuition organizations. Adding §§ 58.1-339.11 through 58.1-339.15. (Patron-
Lingamfelter,
HB 1119 (
CD))
Cigarette manufacturing tax; imposition to fund medical assistance services. Adding §§ 58.1-1038 through 58.1-1043. (Patron-
Plum,
HB 2313 (
F))
Cigarette manufacturing tax; imposition to fund public school projects. Adding §§ 58.1-1038 through 58.1-1043. (Patron-
Howell,
SB 835 (
F))
Cigarette tax; Fairfax and Arlington Counties authorized to increase. Amending § 58.1-3831. (Patron-
Almand,
HB 2531 (
F))
Cigarette tax; Fairfax and Arlington Counties authorized to increase, use for schools. Amending § 58.1-3831. (Patron-
Petersen,
HB 2026 (
F))
Cigarette tax; imposition in any locality. Amending § 58.1-3830; repealing § 58.1-3831. (Patron-
Quayle,
SB 900 (
F))
Cigarette tax; imposition in certain counties. Amending § 58.1-3831. (Patron-
Bloxom,
HB 2729 (
F))
Cigarette tax; imposition in Isle of Wight County. Amending § 58.1-3831. (Patron-
Quayle,
SB 901 (
F))
Cigarette tax; increase. Amending §§ 58.1-1001 and 58.1-3830; repealing § 58.1-3831. (Patron-
Watts,
HB 2247 (
F))
Cigarette tax; increase. Amending §§ 58.1-1001 and 58.1-3831; adding § 58.1-1017.1. (Patron-
Van Yahres,
HB 2796 (
F))
Cigarette tax; maximum in counties. Amending § 58.1-3830; repealing § 58.1-3831. (Patron-
Petersen,
HB 2025 (
F))
Cigarettes; changes in provisions concerning sale. Amending § 58.1-1015; adding §§ 18.2-246.6 through 18.2-246.15. (Patron-
Stosch,
SB 956 (Chapter
1010))
Cigarettes; penalty for possession of excessive amount. Adding § 58.1-1017.1. (Patron-
Alexander,
HB 2308 (
F))
Cigarettes; tobacco product manufacturer to certify certain information concerning sale, affixing of stamps. Adding § 58.1-1016.1. (Patron-
Dudley,
HB 908 (
CD);
Puckett,
SB 511 (
CD))
Coal and gas road improvement tax; use in Dickenson County. Amending § 58.1-3713. (Patron-
Phillips,
HB 2163 (
F))
Constitutional amendment; collection and disposition of State revenues (first reference). Amending Section 7 of Article X. (Patron-
Pollard,
HJR 755 (
F))
Constitutional amendment; establishment of Health Care Trust Fund (first reference). Adding Section 7-B in Article X. (Patron-
Hamilton,
HJR 556 (
F))
Constitutional amendment; establishment of one or more special nonreverting funds (first reference). Adding Section 7-B in Article X. (Patron-
O’Brien,
SJR 302 (
F))
Constitutional amendment; establishment of Public Education Trust Fund (first reference). Adding Section 7-B in Article X. (Patron-
Hamilton,
HJR 569 (
F))
Constitutional amendment; establishment of Public Safety Trust Fund (first reference). Adding Section 7-B in Article X. (Patron-
Hamilton,
HJR 555 (
F))
Constitutional amendment; exempts certain motor vehicles from state and local taxation (first reference). Amending Sections 4 and 6 of Article X. (Patron-
Watts,
HJR 126 (
CD);
Watts,
HJR 630 (
F))
Constitutional amendment; exempts motor vehicles and boats from local taxation (first reference). Amending Section 6 of Article X. (Patron-
Colgan,
SJR 51 (
CD))
Constitutional amendment; exempts taxation of certain motor vehicles and provides for distribution of individual income tax to local governments (first reference). Amending Sections 4 and 6 of Article X. (Patron-
Byron,
HJR 117 (
CD))
Constitutional amendment; payment of sales and use taxes in advance of collection (first reference). Amending Section 7 of Article X. (Patron-
Saxman,
HJR 656 (
F))
Constitutional amendment; property segregated for local taxation (first reference). Amending Section 4 of Article X. (Patron-
Almand,
HJR 146 (
CD);
Whipple,
SJR 92 (
CD))
Constitutional amendment; refund to taxpayers of surplus revenue (first reference). Amending Section 8 of Article X. (Patron-
Purkey,
HJR 522 (
I) See
HJR592)
Constitutional amendment; requires Governor to submit annual Budget Bill (first reference). Amending Section 5 of Article V. (Patron-
Callahan,
HJR 592 (
F))
Constitutional amendment; taxing powers to school boards for educational program in its district (first reference). Amending Section 7 of Article VIII. (Patron-
Stump,
HJR 131 (
CD))
Deeds of trusts or mortgages; duties of settlement agent when debt is refinanced. Amending § 58.1-803. (Patron-
Reese,
HB 1846 (
F))
E-911 telephone service; exempts persons age 65 and older from service tax. Amending § 58.1-3813.1. (Patron-
Cole,
HB 371 (
CD))
E-911 telephone service; maximum local tax. Amending § 58.1-3813.1. (Patron-
Morgan,
HB 2522 (
F))
Embezzlement; includes failure to pay local food and beverage tax and meals tax. Amending § 58.1-3833. (Patron-
Joannou,
HB 2089 (Chapter
792))
Enterprise zones; business and real property investment tax credit. Amending §§ 59.1-280 and 59.1-280.1. (Patron-
Suit,
HB 466 (
CD))
Enterprise zones; real property investment tax credit. Amending § 59.1-280.1. (Patron-
Suit,
HB 485 (
CD))
Entrepreneurial Encouragement Program; created to provide tax incentives to start-up businesses. Adding § 58.1-422. (Patron-
Purkey,
HB 1426 (
F))
Estate tax; exemptions include agricultural property, a closely held business or a noncorporate business. Amending § 58.1-902. (Patron-
Deeds,
SB 1309 (
F))
Estate tax; extends payment on estates of farm assets or a closely held small business. Amending § 58.1-905. (Patron-
Watts,
HB 2769 (
F))
Fees; when deemed to be a tax when used in Code. Adding § 1-13.21:1. (Patron-
Lingamfelter,
HB 1849 (
F))
Fiscal Emergency Recovery Act of 2003; created to reduce car tax relief, increase in cigarette, alcoholic beverage and motor fuel tax, etc. Amending §§ 4.1-236, 58.1-622, 58.1-1001, 58.1-2217, 58.1-3524, 58.1-3526, 58.1-3528, 58.1-3531 and 58.1-3536. (Patron-
Woodrum,
HB 2047 (
F))
Food Tax Reduction Program; abolished. Amending § 58.1-611.1. (Patron-
Hull,
HB 2827 (Chapter
806))
Galax City; abolishes elected office of Treasurer. (Patron-
Carrico,
HB 1808 (Chapter
188))
General Assembly; schedule for conduct of business for 2003 Special Session and for Governor to call tax restructuring special session. (Patron-
Crittenden,
HJR 639 (
F))
Income tax, corporate; change in filing date for nonprofit corporations. Amending § 58.1-441. (Patron-
Edwards,
SB 935 (Chapter
376))
Income tax, corporate; credit for employer-provided commuting benefits. Adding § 58.1-439.12:1. (Patron-
Bryant,
HB 2693 (
F))
Income tax, corporate; filing returns of affiliated corporations. Amending § 58.1-442. (Patron-
Stosch,
SB 1125 (Chapter
166))
Income tax, corporate; increased. Amending § 58.1-400. (Patron-
Van Yahres,
HB 1603 (
F))
Income tax, corporate; minimum amount for telecommunications companies. Amending §§ 58.1-400.1, 58.1-2600, 58.1-2628 and 58.1-2662.1. (Patron-
Bryant,
HB 2611 (
F))
Income tax, corporate; reduces new employee threshold in order to receive major business facility job tax credit. Amending § 58.1-439. (Patron-
Carrico,
HB 219 (
CD);
Amundson,
HB 684 (
CD);
Amundson,
HB 685 (
CD))
Income tax, corporate; reduces new employee threshold in order to receive major business facility job tax credit, extends sunset provisions. Amending § 58.1-439. (Patron-
Dudley,
HB 2067 (
F))
Income tax, corporate; reduces new employee threshold in order to receive major business facility job tax credit, repeals sunset provisions. Amending § 58.1-439. (Patron-
Dudley,
HB 94 (
CD))
Income tax, corporate; Tiered Incentive Program created to provide tax credits for creation of jobs in economically distressed localities, report on impact and effect of Program. Adding §§ 58.1-514 through 58.1-520. (Patron-
Nutter,
HB 1235 (
CD))
Income tax, state; businesses with 100 or more taxpayers to remit payment electronically. Amending § 58.1-202.1. (Patron-
Hull,
HB 2351 (Chapter
36);
Howell,
SB 833 (Chapter
39))
Income tax, state; credit for certain amount of federal earned income tax credit. Adding § 58.1-339.11; repealing § 58.1-339.8. (Patron-
Moran,
HB 1025 (
CD))
Income tax, state; credit for purchase of conservation tillage equipment. Amending §§ 58.1-334 and 58.1-432. (Patron-
Pollard,
HB 984 (
CD))
Income tax, state; credit for purchase of long-term care insurance. Adding § 58.1-339.11. (Patron-
Landes,
HB 2555 (
F))
Income tax, state; credit for purchase of teacher’s instructional materials. Adding § 58.1-339.11. (Patron-
Lingamfelter,
HB 157 (
CD))
Income tax, state; credit for users of high-occupancy vehicle lanes. Adding § 58.1-339.11. (Patron-
Lingamfelter,
HB 1390 (
F))
Income tax, state; deletes obsolete language concerning self-employment tax. Amending § 58.1-322. (Patron-
Hull,
HB 2828 (Chapter
807))
Income tax, state; Department of Taxation to establish, maintain, etc., a toll-free telephone number for taxpayers to contact. Adding § 58.1-1818.1. (Patron-
Byrne,
SB 167 (
CD))
Income tax, state; distribution of individual revenues to localities. Adding §§ 58.1-327, 58.1-328 and 58.1-329. (Patron-
May,
HB 575 (
CD);
Almand,
HB 961 (
CD))
Income tax, state; eliminates subtraction for foreign source income. Amending § 58.1-322. (Patron-
Almand,
HB 1914 (Chapter
980))
Income tax, state; exemptions for victims of terrorist attacks. Amending § 58.1-321. (Patron-
Watts,
HB 2725 (
F))
Income tax, state; extends voluntary contribution to Historic Resources Fund. Amending § 58.1-346.8. (Patron-
Almand,
HB 1913 (Chapter
10))
Income tax, state; filing of returns. Amending §§ 58.1-305, 58.1-306 and 58.1-350. (Patron-
Wardrup,
HB 1658 (
F))
Income tax, state; increases individual amount. Amending § 58.1-320. (Patron-
Van Yahres,
HB 1602 (
F))
Income tax, state; increases individual amount and limits rates localities may levy for personal property. Amending §§ 58.1-320, 58.1-400 and 58.1-3500; adding § 58.1-320.1. (Patron-
Parrish,
HB 1238 (
CD))
Income tax, state; increases penalty for failing to file or filing a false return. Amending §§ 58.1-348 and 58.1-452. (Patron-
Parrish,
HB 1576 (Chapter
180))
Income tax, state; indexing tax brackets and personal exemptions. Amending §§ 58.1-320 and 58.1-322. (Patron-
Cole,
HB 2054 (
F))
Income tax, state; referendum for increase in certain areas in Northern Virginia for education and transportation purposes. Amending §§ 58.1-540 and 58.1-548; adding § 58.1-550; repealing § 58.1-549. (Patron-
Scott,
HB 1018 (
CD))
Income tax, state; referendum for increase in localities. Amending §§ 58.1-540 and 58.1-548; repealing § 58.1-549. (Patron-
Watts,
HB 770 (
CD);
Watts,
HB 2250 (
F))
Income tax, state; standard deduction for married taxpayers. Amending § 58.1-322. (Patron-
O’Bannon,
HB 214 (
CD))
Income tax, state; subtractions include certain amount of military retirement income. Amending § 58.1-322. (Patron-
Barlow,
HB 740 (
CD))
Income tax, state; subtractions include military death gratuity payment. Amending § 58.1-322. (Patron-
Cox,
HB 1624 (Chapter
181))
Income tax, state; subtractions include salary of certain school board employees. Amending § 58.1-322. (Patron-
Ware,
HB 1701 (
F);
Lambert,
SB 1086 (
F))
Income tax, state; use of age deduction based on federal adjusted gross income. Amending § 58.1-322. (Patron-
Van Yahres,
HB 1604 (
F))
Income tax, state; voluntary contribution to Spay and Neuter Fund. Adding § 58.1-346.21. (Patron-
Shuler,
HB 2355 (
I) See
HB1635)
Income tax, state; voluntary contribution to Tuition Assistance Grant Fund. Adding § 58.1-346.21. (Patron-
Bland,
HB 2326 (
I) See
HB1635)
Income tax, state; voluntary contribution to Virginia Commission for the Arts. Adding § 58.1-346.21. (Patron-
Edwards,
SB 1096 (Chapter
878))
Income tax, state; voluntary contributions to Art Museum of Western Virginia, administrative costs for maintaining all contributions. Adding §§ 58.1-344.2 and 58.1-346.19. (Patron-
Edwards,
SB 309 (
CD))
Income tax, state; voluntary contributions to Spay and Neuter Fund, Tuition Assistance Grant Fund and Virginia Federation of Humane Societies. Adding §§ 58.1-346.21, 58.1-346.22 and 58.1-346.23. (Patron-
Morgan,
HB 1635 (Chapter
636))
Income tax, state and corporate; credit for broadband access to Internet. Adding § 58.1-439.12:1. (Patron-
Hull,
HB 446 (
CD))
Income tax, state and corporate; imposition of land gains tax. Amending §§ 58.1-322 and 58.1-402; adding §§ 58.1-550 through 58.1-557. (Patron-
Bloxom,
HB 1994 (
F))
Income tax, state and corporate; subtractions include federal payment to contract poultry growers and table egg producers. Amending §§ 58.1-322 and 58.1-402. (Patron-
Landes,
HB 2554 (Chapter
3);
Houck,
SB 1026 (Chapter
58))
Income tax, state and corporate; subtractions include payment for Peanut Quota Buyout Program (Peanut Bill). Amending §§ 58.1-322 and 58.1-402. (Patron-
Ingram,
HB 2400 (Chapter
209))
Insurance companies; penalty for failure to pay license tax. Amending §§ 58.1-2500 and 58.1-2507. (Patron-
Stosch,
SB 854 (Chapter
372))
Land Conservation Foundation; dedication of recordation taxes. Adding § 58.1-816.2. (Patron-
Albo,
HB 341 (
CD))
License tax; imposition on a self-employed writer. Adding § 58.1-3727.1. (Patron-
Byrne,
SB 927 (
F))
Local governments; taxing authority. Amending §§ 4.1-128, 15.2-204, 15.2-1200, 15.2-5814, 55-248.5 and 58.1-3840; repealing §§ 58.1-3817, 58.1-3818, 58.1-3819, 58.1-3822, 58.1-3823, 58.1-3830 through 58.1-3834 and 58.1-3842. (Patron-
Whipple,
SB 1111 (
F))
Lottery prizes; voluntary assignment or pledge as collateral for a loan. Amending § 58.1-4013; adding § 58.1-4020.1. (Patron-
Callahan,
HB 1564 (Chapter
924))
Marine Patrols Fund; portion of sales and use tax revenues generated from saltwater fishing equipment to be deposited therein. Amending §§ 28.2-108 and 58.1-638. (Patron-
Wagner,
SB 333 (
CD))
Meals and lodging taxes; local increase by voter referendum. Amending § 58.1-3840. (Patron-
Rerras,
SB 1073 (
F))
Motor fuels; changes in provisions for licensees. Amending §§ 58.1-2201, 58.1-2204, 58.1-2212, 58.1-2218, 58.1-2225, 58.1-2230, 58.1-2238, 58.1-2242 and 58.1-2259; repealing §§ 58.1-2221 and 58.1-2264. (Patron-
Parrish,
HB 1577 (Chapter
781))
Motor fuels; explanation when amount of tax refund differs from amount requested. Amending §§ 58.1-2261 and 58.1-2262. (Patron-
Parrish,
HB 2456 (Chapter
325))
Motor fuels; reporting requirements on sale to retailers. Adding § 58.1-2291. (Patron-
Marshall, R.G.,
HB 1552 (
F))
Motor fuels; tax increase. Adding §§ 58.1-1724.10, 58.1-1724.11 and 58.1-1724.12. (Patron-
Miller, K.G.,
SB 704 (
F))
Motor fuels; tax increase. Amending § 58.1-1720. (Patron-
Almand,
HB 2532 (
F))
Motor fuels; tax increase to be indexed to rate of inflation. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701 and 58.1-2706. (Patron-
Miller, K.G.,
SB 1257 (
F))
Motor Vehicle Sales and Use Tax; applicability to casual sales. Amending § 58.1-2405. (Patron-
Louderback,
HB 2537 (Chapter
328))
Motor Vehicle Sales and Use Tax; credit for trade-ins. Amending §§ 58.1-2401 and 58.1-2405. (Patron-
Byron,
HB 1266 (
CD))
Motor Vehicle Sales and Use Tax; exemption for transfer of vehicles titled in name of deceased person to spouse or heir. Amending § 58.1-2403. (Patron-
Stolle,
SB 809 (Chapter
278))
Motor Vehicle Sales and Use Tax; refund of those erroneously collected or paid. Amending § 58.1-2423. (Patron-
Cosgrove,
HB 1630 (Chapter
837))
Motor vehicles; abolishes local property tax on those used for nonbusiness purposes, distribution of local income tax revenues. Amending §§ 3.1-1111, 30-133, 46.2-623, 58.1-611.1 and 58.1-3912; adding §§ 58.1-550 through 58.1-553; repealing §§ 15.2-1636.20, 58.1-540 through 58.1-549, 58.1-3523 through 58.1-3536 and 58.1-3916.01. (Patron-
Byron,
HB 699 (
CD))
Motor vehicles; situs for assessment of those used for business. Amending § 58.1-3511. (Patron-
Drake,
HB 2323 (Chapter
34);
Colgan,
SB 1033 (Chapter
43))
Nonconfidential public records; treasurer may impose a fee for services rendered in providing remote access. Amending § 58.1-3172.1. (Patron-
Ingram,
HB 2774 (
F))
Open-space preservation; imposition of additional fee for recordation of documents may be used therefor. Amending § 58.1-812; adding § 58.1-817. (Patron-
May,
HB 1883 (
F))
Personal property books; extension of delivery time. Amending § 58.1-3118. (Patron-
Nutter,
HB 1767 (Chapter
8))
Personal property tax; classification of privately owned vehicles. Amending § 58.1-3523. (Patron-
Janis,
HB 1414 (
I) See
HB1582)
Personal Property Tax Relief Act of 1998; abolished. Amending §§ 3.1-1111, 30-133, 46.2-623, 58.1-611.1 and 58.1-3912; repealing §§ 15.2-1636.20, 58.1-3523 through 58.1-3536 and 58.1-3916.01. (Patron-
Van Yahres,
HB 1605 (
F);
Reynolds,
SB 1266 (
F))
Personal Property Tax Relief Act of 1998; includes all-terrain vehicles and off-road motorcycles. Amending §§ 46.2-100, 46.2-616, 46.2-619, 46.2-623, 46.2-629, 46.2-637, 46.2-638, 46.2-915.1, 46.2-1051, 46.2-1993, 46.2-1993.6, 46.2-1993.25, 46.2-1993.35, 46.2-1993.39, 46.2-1993.55, 46.2-1993.64, 58.1-3503, 58.1-3504 and 58.1-3523; adding §§ 46.2-644.1, 46.2-644.2, 46.2-644.3, 46.2-679.1 and 46.2-679.2. (Patron-
May,
HB 2788 (
F))
Personal Property Tax Relief Act of 1998; reduces amount of reimbursement. Amending §§ 58.1-3524, 58.1-3526, 58.1-3528 and 58.1-3531. (Patron-
Houck,
SB 949 (
F))
Property exempt from taxation; includes Cartersville Medical Center, Incorporated. Adding § 58.1-3650.1002. (Patron-
Abbitt,
HB 1420 (
F))
Property exempt from taxation; includes equipment used to grind, mulch, etc., trees. Amending §§ 58.1-609.3 and 58.1-3660. (Patron-
Ware,
HB 2726 (Chapter
859))
Property exempt from taxation; includes Fan Free Clinic. Adding § 58.1-3650.961. (Patron-
Lambert,
SB 266 (
CD))
Property exempt from taxation; includes YoungLife. Adding § 58.1-3623. (Patron-
Howell,
HB 718 (
CD))
Property exempt from taxation; process for local ordinance exemption. Adding § 58.1-3651; repealing §§ 30-19.04 and 30-19.1:2. (Patron-
Parrish,
HB 1750 (Chapter
1032))
Public records; personal information of a law-enforcement officer may be edited by publisher and disseminated on Internet. Amending § 58.1-3; adding § 17.1-208.1. (Patron-
Almand,
HB 812 (
CD))
Real estate; classification and taxation of land and improvements in Prince William County. Amending § 58.1-3221.1. (Patron-
Marshall, R.G.,
HB 1646 (
F))
Real estate; classification and taxation of land and improvements in Roanoke City. Amending § 58.1-3221.1. (Patron-
Edwards,
SB 1095 (Chapter
164))
Real estate; procedures for assessment of single-family residences used exclusively by owner as primary personal residence. Adding § 58.1-3228.1. (Patron-
Miller, K.G.,
SB 253 (
CD))
Real estate assessment, department of; established in Goochland County. Amending § 58.1-3274. (Patron-
Stosch,
SB 1333 (Chapter
474))
Real estate assessments; appeals. Amending §§ 15.2-717, 58.1-3256, 58.1-3260, 58.1-3374, 58.1-3378, 58.1-3379, 58.1-3380, 58.1-3384, 58.1-3984 and Chapter 339, 1958 Acts (carried by reference in Code as § 58.1-3260). (Patron-
Griffith,
HB 2503 (Chapter
1036))
Real estate tax; eliminates requirement for recording installment agreements for payment of those delinquent. Amending § 58.1-3965. (Patron-
Puckett,
SB 1183 (Chapter
168))
Real estate tax; increases amount of income for elderly or handicapped prior to imposition. Amending § 58.1-3211. (Patron-
Cole,
HB 1583 (
F))
Real estate tax; increases rate of service charge paid by State to localities for fire, police, etc., services in lieu of payment. Amending § 58.1-3403. (Patron-
Watkins,
SB 479 (
CD))
Real estate tax; partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures. Amending § 58.1-3221. (Patron-
Suit,
HB 484 (
CD))
Real estate tax; service charge in lieu of payment to include lease purchase agreement to which State is a party. Amending § 58.1-3403. (Patron-
Kilgore,
HB 2782 (
F))
Real estate tax; special assessment for aquaculture purposes. Amending § 58.1-3233. (Patron-
Cole,
HB 2056 (Chapter
356))
Real estate tax; use value assessment and taxation. Amending § 58.1-3231. (Patron-
Reynolds,
SB 1015 (
F))
Recordation tax; distribution to cities and counties. Amending § 58.1-816. (Patron-
Bloxom,
HB 1993 (
F))
Recordation tax; imposition on refinanced mortgages. Amending § 58.1-803. (Patron-
Callahan,
HB 1723 (
F))
Recordation tax; increased. Amending § 58.1-801. (Patron-
Spruill,
HB 2688 (
F))
Recordation tax; increased in Alexandria City. Amending §§ 58.1-814 and 58.1-3800. (Patron-
Van Landingham,
HB 2107 (
F))
Recordation tax; increased in Northampton County. Amending §§ 58.1-814 and 58.1-3800. (Patron-
Bloxom,
HB 2730 (
F))
Recycling business; tax credit for purchase of machines for processing recyclable materials. Amending § 58.1-439.7. (Patron-
Newman,
SB 508 (
CD))
Retail Sales and Use Tax; absorption of sales tax by merchant for a certain period in August each year. Amending § 58.1-626. (Patron-
Reid,
HB 2117 (
F))
Retail Sales and Use Tax; alters procedures for granting tax exemptions to nonprofit organizations. Amending §§ 15.2-1104.1, 30-19.1:3, 58.1-3, 58.1-609.10, 58.1-610, 58.1-623, 58.1-623.1, 58.1-3510.1, 58.1-3510.3 and 58.1-3818; adding § 58.1-609.11; repealing §§ 30-19.05, 58.1-608.2, 58.1-609.4, 58.1-609.7, 58.1-609.8 and 58.1-609.9. (Patron-
Orrock,
HB 2525 (Chapter
757);
Miller, K.G.,
SB 743 (Chapter
758))
Retail Sales and Use Tax; distribution of tax revenue to certain localities for transportation. Amending §§ 29.1-101, 29.1-101.01 and 58.1-638. (Patron-
Lingamfelter,
HB 1852 (
I) See
HB2750)
Retail Sales and Use Tax; exemptions for organizations authorized to apply for refund of tax. Amending § 58.1-609.8; repealing § 58.1-608.1. (Patron-
Marsh,
SB 832 (
F))
Retail Sales and Use Tax; exemptions include Academy of Music Theatre, Inc. Amending § 58.1-609.9. (Patron-
Bryant,
HB 1124 (
CD))
Retail Sales and Use Tax; exemptions include Airways and Air Communications Service Alumni Association Reunion. Amending § 58.1-609.10. (Patron-
Callahan,
HB 1721 (
F))
Retail Sales and Use Tax; exemptions include Al-Anon Family Group Headquarters, Inc. Amending § 58.1-609.8. (Patron-
Purkey,
HB 2272 (
F))
Retail Sales and Use Tax; exemptions include Alumni & Friends of Yorktown High School, Inc. Amending § 58.1-609.8. (Patron-
Almand,
HB 804 (
CD))
Retail Sales and Use Tax; exemptions include Amazement Square, Inc. Amending § 58.1-609.9. (Patron-
Bryant,
HB 2607 (
F))
Retail Sales and Use Tax; exemptions include American Legion, National White Collar Crime, Inc., and Orchid Society, Inc. Amending §§ 58.1-609.8 and 58.1-609.9. (Patron-
Watkins,
SB 64 (
CD))
Retail Sales and Use Tax; exemptions include ArtInPlace Foundation. Amending § 58.1-609.9. (Patron-
Van Yahres,
HB 1772 (
F))
Retail Sales and Use Tax; exemptions include Association of Free Clinics, Inc. Amending § 58.1-609.7. (Patron-
O’Bannon,
HB 285 (
CD))
Retail Sales and Use Tax; exemptions include Baptist World Alliance. Amending § 58.1-609.10. (Patron-
Scott,
HB 2561 (
F))
Retail Sales and Use Tax; exemptions include Benevolent and Protective Order of Elks, Clifton Forge Lodge No. 1065. Amending § 58.1-609.8. (Patron-
Deeds,
SB 783 (
F))
Retail Sales and Use Tax; exemptions include Brown Memorial Child Care Program. Amending § 58.1-609.8. (Patron-
Weatherholtz,
HB 413 (
CD))
Retail Sales and Use Tax; exemptions include Canterbury Community Nursery School, Inc. Amending § 58.1-609.4. (Patron-
Reid,
HB 683 (
CD))
Retail Sales and Use Tax; exemptions include Catholic Charities of Diocese of Arlington, Inc. Amending § 58.1-609.8. (Patron-
Devolites,
HB 524 (
CD))
Retail Sales and Use Tax; exemptions include Cave Spring Softball League, Inc. Amending § 58.1-609.8. (Patron-
Griffith,
HB 325 (
CD))
Retail Sales and Use Tax; exemptions include Center for Creative Arts. Amending § 58.1-609.9. (Patron-
McDougle,
HB 778 (
CD);
Newman,
SB 1215 (
F))
Retail Sales and Use Tax; exemptions include certain clothing, footwear and computer systems sold for certain period in August each year. Amending § 58.1-602; adding § 58.1-611.2. (Patron-
Purkey,
HB 31 (
CD);
Rust,
HB 2148 (
F))
Retail Sales and Use Tax; exemptions include certain contractors. Amending § 58.1-610. (Patron-
Devolites,
HB 2306 (
F))
Retail Sales and Use Tax; exemptions include certain property used by service providers. Amending § 58.1-602. (Patron-
Colgan,
SB 169 (
CD))
Retail Sales and Use Tax; exemptions include Chesapeake Bay Division of the International Association for Identification, Inc. Amending § 58.1-609.8. (Patron-
Dudley,
HB 651 (
CD);
Dudley,
HB 2070 (
F))
Retail Sales and Use Tax; exemptions include Chesterbrook Academy at Sterling Parent Teacher Organization. Amending § 58.1-609.4. (Patron-
Black,
HB 428 (
CD))
Retail Sales and Use Tax; exemptions include Chickahominy Indian Tribe, Inc. Amending § 58.1-609.8. (Patron-
McDougle,
HB 779 (
CD))
Retail Sales and Use Tax; exemptions include Christian Friends Ministries, Inc. Amending § 58.1-609.10. (Patron-
Petersen,
HB 1672 (
F))
Retail Sales and Use Tax; exemptions include Christmas in April of Bedford, Inc. Amending § 58.1-609.8. (Patron-
Putney,
HB 1763 (
F))
Retail Sales and Use Tax; exemptions include Colonial Beach Historical Society, Inc. Amending § 58.1-609.9. (Patron-
Pollard,
HB 898 (
CD);
Pollard,
HB 2238 (
F))
Retail Sales and Use Tax; exemptions include Colonial Italian American Organization Education Fund. Amending § 58.1-609.4. (Patron-
Rapp,
HB 320 (
CD))
Retail Sales and Use Tax; exemptions include Community Anti-Drug Coalitions of America. Amending § 58.1-609.8. (Patron-
Ticer,
SB 1163 (
F))
Retail Sales and Use Tax; exemptions include Conservation Council of Virginia/dba Virginia Conservation Network. Amending § 58.1-609.8. (Patron-
Thomas,
HB 834 (
CD))
Retail Sales and Use Tax; exemptions include construction materials purchased by churches. Amending § 58.1-609.8. (Patron-
Sears,
HB 354 (
CD))
Retail Sales and Use Tax; exemptions include Corporation for National Research Initiatives. Amending § 58.1-609.4. (Patron-
Howell,
SB 95 (
CD))
Retail Sales and Use Tax; exemptions include Crisis Line of Central Virginia, Inc. Amending § 58.1-609.8. (Patron-
Bryant,
HB 1123 (
CD))
Retail Sales and Use Tax; exemptions include Culpeper Cavalry Museum T/A The Museum of Culpeper History. Amending § 58.1-609.9. (Patron-
Broman,
HB 279 (
CD))
Retail Sales and Use Tax; exemptions include Cystic Fibrosis Foundation. Amending § 58.1-609.8. (Patron-
O’Bannon,
HB 1873 (
F))
Retail Sales and Use Tax; exemptions include Deer Rapids Road Fund Trustees, Inc. Amending § 58.1-609.8. (Patron-
Louderback,
HB 1169 (
CD))
Retail Sales and Use Tax; exemptions include DePaul Family Services, Inc. Amending § 58.1-609.8. (Patron-
Edwards,
SB 936 (
F))
Retail Sales and Use Tax; exemptions include DOT Child Development Center, Inc. Amending § 58.1-609.8. (Patron-
Bolvin,
HB 802 (
CD))
Retail Sales and Use Tax; exemptions include Eastern Henrico FISH Organization. Amending § 58.1-609.8. (Patron-
Jones, D.C.,
HB 983 (
CD))
Retail Sales and Use Tax; exemptions include Elks Youth Camp. Amending § 58.1-609.10. (Patron-
Newman,
SB 1208 (
F))
Retail Sales and Use Tax; exemptions include Empowerment 2010, Inc. Amending § 58.1-609.8. (Patron-
Jones, J.C.,
HB 1073 (
CD))
Retail Sales and Use Tax; exemptions include Fairfax Central Baptist Sunday School Union. Amending § 58.1-609.10. (Patron-
Darner,
HB 1655 (
F))
Retail Sales and Use Tax; exemptions include Falcon Conference Facility, Inc. Amending § 58.1-609.8. (Patron-
Lambert,
SB 1084 (
F))
Retail Sales and Use Tax; exemptions include Fellowship Health Resources, Inc. Amending § 58.1-609.7. (Patron-
Darner,
HB 1654 (
F))
Retail Sales and Use Tax; exemptions include flags. Amending § 58.1-609.1. (Patron-
Byron,
HB 567 (
CD))
Retail Sales and Use Tax; exemptions include food purchased for human consumption. Amending § 58.1-611.1. (Patron-
Deeds,
SB 790 (
F))
Retail Sales and Use Tax; exemptions include Friends of Shenandoah River, Inc. Amending § 58.1-609.8. (Patron-
May,
HB 573 (
CD))
Retail Sales and Use Tax; exemptions include Gemeinschaft Home. Amending § 58.1-609.8. (Patron-
Weatherholtz,
HB 411 (
CD))
Retail Sales and Use Tax; exemptions include Good News Network. Amending § 58.1-609.8. (Patron-
Van Yahres,
HB 380 (
CD))
Retail Sales and Use Tax; exemptions include Greater Richmond Youth Hockey Association. Amending § 58.1-609.8. (Patron-
Hargrove,
HB 548 (
CD))
Retail Sales and Use Tax; exemptions include Hampton Branch of National Association for the Advancement of Colored People. Amending § 58.1-609.8. (Patron-
Christian,
HB 1108 (
CD))
Retail Sales and Use Tax; exemptions include Hampton Roads Youth Center, Inc. Amending § 58.1-609.8. (Patron-
Jones, S.C.,
HB 562 (
CD))
Retail Sales and Use Tax; exemptions include Harris Group. Amending § 58.1-609.8. (Patron-
Bolvin,
HB 801 (
CD))
Retail Sales and Use Tax; exemptions include Harrisonburg-Rockingham Child Day Care Centers, Inc. Amending § 58.1-609.4. (Patron-
Weatherholtz,
HB 2347 (
F))
Retail Sales and Use Tax; exemptions include Harrisonburg-Rockingham Child Day Care Centers, Inc. Amending § 58.1-609.8. (Patron-
Weatherholtz,
HB 410 (
CD))
Retail Sales and Use Tax; exemptions include Harvest Free Will Baptist Childcare Ministries, Inc. Amending § 58.1-609.8. (Patron-
Kilgore,
HB 1785 (
F))
Retail Sales and Use Tax; exemptions include Historic Staunton Foundation, Inc. Amending § 58.1-609.8. (Patron-
Saxman,
HB 609 (
CD))
Retail Sales and Use Tax; exemptions include Hopewell Food Pantry, Inc. Amending § 58.1-609.8. (Patron-
Ingram,
HB 586 (
CD))
Retail Sales and Use Tax; exemptions include International Black Women’s Congress (IBWC). Amending § 58.1-609.8. (Patron-
Jones, J.C.,
HB 1075 (
CD))
Retail Sales and Use Tax; exemptions include International Police Association Region #60, Inc. Amending § 58.1-609.10. (Patron-
Putney,
HB 1762 (
F))
Retail Sales and Use Tax; exemptions include International Police Association Region #60, Inc. Amending § 58.1-609.8. (Patron-
Putney,
HB 1159 (
CD))
Retail Sales and Use Tax; exemptions include Jamestown-Yorktown Foundation, Inc. Amending § 58.1-609.9. (Patron-
Howell,
HB 313 (
CD))
Retail Sales and Use Tax; exemptions include Kid’s Co-Op Educational Cooperative. Amending § 58.1-609.4. (Patron-
Saxman,
HB 607 (
CD))
Retail Sales and Use Tax; exemptions include Kidtech, Inc. Amending § 58.1-609.8. (Patron-
Christian,
HB 1106 (
CD))
Retail Sales and Use Tax; exemptions include Lake Christian Ministries, Inc. Amending § 58.1-609.8. (Patron-
Byron,
HB 1742 (
F))
Retail Sales and Use Tax; exemptions include Langley Residential Support Services, Inc. Amending § 58.1-609.8. (Patron-
Callahan,
HB 2358 (
F))
Retail Sales and Use Tax; exemptions include Loudoun Healthcare Foundation. Amending § 58.1-609.7. (Patron-
Mims,
SB 932 (
F))
Retail Sales and Use Tax; exemptions include Loudoun Symphony Association, Inc. Amending § 58.1-609.9. (Patron-
May,
HB 577 (
CD))
Retail Sales and Use Tax; exemptions include MacCallum More Museum and Gardens. Amending § 58.1-609.9. (Patron-
Wright,
HB 1713 (
I) See
HB1754;
Ruff,
SB 916 (
F))
Retail Sales and Use Tax; exemptions include Mini-Pigs, Inc. Amending § 58.1-609.10. (Patron-
Broman,
HB 1726 (
F))
Retail Sales and Use Tax; exemptions include Montpelier Foundation. Amending § 58.1-609.9. (Patron-
Broman,
HB 1725 (
F))
Retail Sales and Use Tax; exemptions include Native American Heritage Association. Amending § 58.1-609.9. (Patron-
Athey,
HB 373 (
CD))
Retail Sales and Use Tax; exemptions include New Dominion Women’s Club. Amending § 58.1-609.8. (Patron-
Callahan,
HB 323 (
CD))
Retail Sales and Use Tax; exemptions include Norfolk City Union of King’s Daughters, Inc. Amending § 58.1-609.7. (Patron-
Drake,
HB 504 (
CD))
Retail Sales and Use Tax; exemptions include Our Health, Inc. Amending § 58.1-609.8. (Patron-
Sherwood,
HB 352 (
CD))
Retail Sales and Use Tax; exemptions include paint and other materials for automobile refinishing. Amending § 58.1-609.5. (Patron-
Petersen,
HB 2687 (
F))
Retail Sales and Use Tax; exemptions include Prevent Child Abuse Now of Montgomery County/Radford. Amending § 58.1-609.8. (Patron-
Shuler,
HB 1191 (
CD))
Retail Sales and Use Tax; exemptions include Primary Care Association, Inc. Amending § 58.1-609.7. (Patron-
O’Bannon,
HB 1867 (
I) See
HB1754)
Retail Sales and Use Tax; exemptions include purchases by advertising businesses of printed material distributed outside State. Amending § 58.1-609.6. (Patron-
Stosch,
SB 862 (
I) See
SB742)
Retail Sales and Use Tax; exemptions include Refugee and Immigration Services of the Catholic Diocese of Richmond, Inc. Amending § 58.1-609.8. (Patron-
Hall,
HB 2599 (
F))
Retail Sales and Use Tax; exemptions include Reston Children’s Center, Inc. Amending § 58.1-609.4. (Patron-
Plum,
HB 2320 (
F))
Retail Sales and Use Tax; exemptions include Restore America’s Estuaries. Amending § 58.1-609.8. (Patron-
Whipple,
SB 378 (
CD))
Retail Sales and Use Tax; exemptions include Richmond Area Association for Retarded Citizens. Amending § 58.1-609.7. (Patron-
Hall,
HB 988 (
CD))
Retail Sales and Use Tax; exemptions include Roanoke Symphony Society. Amending § 58.1-609.9. (Patron-
Thomas,
HB 841 (
CD))
Retail Sales and Use Tax; exemptions include Shenandoah Valley Community Residences, Inc. Amending § 58.1-609.4. (Patron-
Sherwood,
HB 356 (
CD))
Retail Sales and Use Tax; exemptions include Shenandoah Valley Teen Challenge, Inc. Amending § 58.1-609.10. (Patron-
Weatherholtz,
HB 412 (
CD))
Retail Sales and Use Tax; exemptions include Society of St. Andrew, Inc. Amending § 58.1-609.8. (Patron-
Putney,
HB 1656 (
F))
Retail Sales and Use Tax; exemptions include Southside Training, Employment and Placement Services, Inc. Amending § 58.1-609.8. (Patron-
Wright,
HB 681 (
CD))
Retail Sales and Use Tax; exemptions include Southwest Virginia Workforce Investment Board. Amending § 58.1-609.10. (Patron-
Phillips,
HB 2160 (
F))
Retail Sales and Use Tax; exemptions include Spotsylvania Emergency Concerns Association, Inc. Amending § 58.1-609.8. (Patron-
Orrock,
HB 1104 (
CD))
Retail Sales and Use Tax; exemptions include Spring-Mar Preschool Association, Inc. Amending § 58.1-609.4. (Patron-
Dillard,
HB 1139 (
CD))
Retail Sales and Use Tax; exemptions include Stop Child Abuse Now of Northern Virginia (SCAN). Amending § 58.1-609.8. (Patron-
Moran,
HB 1033 (
CD))
Retail Sales and Use Tax; exemptions include Tensley Study Center, Inc. Amending § 58.1-609.4. (Patron-
Marshall, R.G.,
HB 1150 (
CD))
Retail Sales and Use Tax; exemptions include The Samaritan Group, Inc. Amending § 58.1-609.8. (Patron-
Morgan,
HB 195 (
CD))
Retail Sales and Use Tax; exemptions include Tuskegee Airmen, Inc. Amending § 58.1-609.8. (Patron-
Almand,
HB 810 (
CD))
Retail Sales and Use Tax; exemptions include Tysons-Briar T/A Cardinal Hill Swim & Racquet Club, Inc., Vienna Aquatic Club, Inc., and Hunter Mill Swim and Racquet Club, Inc. Amending § 58.1-609.10. (Patron-
Devolites,
HB 523 (
CD))
Retail Sales and Use Tax; exemptions include United Cerebral Palsy of Southern and Central Virginia, Inc. Amending § 58.1-609.7. (Patron-
Tata,
HB 689 (
CD))
Retail Sales and Use Tax; exemptions include Veterans of Foreign Wars of the United States. Amending § 58.1-609.8. (Patron-
Ruff,
SB 887 (
F))
Retail Sales and Use Tax; exemptions include Virginia Opera Association, Inc. Amending § 58.1-609.9. (Patron-
Norment,
SB 149 (
CD))
Retail Sales and Use Tax; exemptions include Woodbridge Crew, Inc. Amending § 58.1-609.8. (Patron-
Lingamfelter,
HB 394 (
CD))
Retail Sales and Use Tax; exemptions include Woodstock Museum of Shenandoah County, Inc. Amending § 58.1-609.9. (Patron-
Louderback,
HB 1167 (
CD))
Retail Sales and Use Tax; exemptions include Y. H. Thomas Youth Athletic Association. Amending § 58.1-609.8. (Patron-
Christian,
HB 1109 (
CD))
Retail Sales and Use Tax; exemptions include Young Women’s Christian Association of South Hampton Roads. Amending § 58.1-609.8. (Patron-
Jones, S.C.,
HB 561 (
CD))
Retail Sales and Use Tax; exemptions include Youth Services Corporation. Amending § 58.1-609.8. (Patron-
Suit,
HB 468 (
CD))
Retail Sales and Use Tax; extends sunset provisions on exemptions for certain educational organizations. Amending § 58.1-609.4. (Patron-
Parrish,
HB 1755 (
I) See
HB1754)
Retail Sales and Use Tax; extends sunset provisions on exemptions for certain educational organizations, nonprofit cultural, media and medical-related exemptions. Amending §§ 58.1-609.4, 58.1-609.6, 58.1-609.7 and 58.1-609.9. (Patron-
Parrish,
HB 1754 (Chapter
911);
Miller, K.G.,
SB 742 (Chapter
916))
Retail Sales and Use Tax; extends sunset provisions on exemptions for tissue banks such as Lifenet. Amending § 58.1-609.7. (Patron-
Purkey,
HB 1537 (
I) See
HB1754)
Retail Sales and Use Tax; increased. Amending §§ 29.1-101, 29.1-101.01, 58.1-603, 58.1-604, 58.1-611.1, 58.1-627, 58.1-628 and 58.1-638. (Patron-
Dillard,
HB 2433 (
F))
Retail Sales and Use Tax; increased. Amending §§ 29.1-101, 29.1-101.01, 58.1-603, 58.1-604, 58.1-614, 58.1-627, 58.1-628 and 58.1-638. (Patron-
Scott,
HB 1019 (
CD))
Retail Sales and Use Tax; increased. Amending §§ 58.1-603, 58.1-604 and 58.1-638. (Patron-
Crittenden,
HB 2472 (
F))
Retail Sales and Use Tax; increased in areas of Northern Virginia, use for transportation. Amending §§ 29.1-101, 29.1-101.01 and 58.1-638. (Patron-
Lingamfelter,
HB 1311 (
CD))
Retail Sales and Use Tax; increased to fund public education, Educational Quality Act of 2003 created. Amending §§ 22.1-166.1, 22.1-166.2, 29.1-101, 29.1-101.01, 58.1-603, 58.1-604, 58.1-627, 58.1-628 and 58.1-638; adding § 2.2-103.1. (Patron-
Shuler,
HB 2780 (
F))
Retail Sales and Use Tax; local option increase for education. Amending §§ 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, 58.1-614 and 58.1-628. (Patron-
Dillard,
HB 451 (
CD))
Retail Sales and Use Tax; reduced on food for human consumption and increased on alcohol and cigarettes. Amending §§ 58.1-603, 58.1-604, 58.1-611.1, 58.1-1000 through 58.1-1010, 58.1-1012, 58.1-1013, 58.1-1014, 58.1-1017, 58.1-3830 and 58.1-3832; repealing § 58.1-3831. (Patron-
Hamilton,
HB 1566 (
F))
Retail Sales and Use Tax; reduced on food for human consumption and increased on cigarettes. Amending §§ 58.1-611.1 and 58.1-1001. (Patron-
Darner,
HB 1712 (
F))
Retail Sales and Use Tax; temporary annual exemption on school supplies and certain clothing. Adding § 58.1-611.2. (Patron-
Deeds,
SB 789 (
F))
Revenue Stabilization Fund; excess balances deposited into Taxpayer Surplus Relief Fund. Amending § 2.2-1829. (Patron-
O’Bannon,
HB 287 (
CD))
Revenue Stabilization Fund; refunds to taxpayers of revenues that exceed amount deposited therein. Amending § 2.2-1829; adding § 58.1-1823.1. (Patron-
Lingamfelter,
HB 156 (
CD);
Nixon,
HB 822 (
CD))
Severance tax; in calculating fair market value, no deduction allowed for depreciation, marketing fees, etc. Amending §§ 58.1-3712, 58.1-3712.1 and 58.1-3713.4. (Patron-
Phillips,
HB 863 (
CD))
Severance tax on gas; levy. Amending § 58.1-3712. (Patron-
Phillips,
HB 2167 (
F))
State tax assessments; application for correction. Amending § 58.1-1825. (Patron-
Louderback,
HB 2538 (Chapter
908))
State tax assessments; burden of proof for appeals. Amending §§ 58.1-1825 and 58.1-2282. (Patron-
Cuccinelli,
SB 1217 (
F))
Tax code; restructuring. Amending §§ 58.1-320, 58.1-322, 58.1-339.8, 58.1-400, 58.1-602, 58.1-603, 58.1-609.5, 58.1-611.1 and 58.1-612; adding §§ 58.1-339.11 and 58.1-339.12. (Patron-
Lucas,
SB 1348 (
F))
Tax Code and Streamlined Sales Tax Project Agreement, Commission on Revision of; established. (Patron-
Hanger,
SJR 347 )
Tax Code, Joint Subcommittee to Study and Revise; continued. (Patron-
Hanger,
SJR 348 (
F))
Tax Code, Joint Subcommittee to Study and Revise; Report of (HJR 685 and SJR 387, 2001 and HJR 60, 2002). (HD 26)
Taxes, local; collection of those that have been reduced to judgment. Amending § 58.1-3940. (Patron-
Johnson,
HB 2659 (Chapter
214))
Taxes, local; discount for early payment. Amending § 15.2-1104; adding § 15.2-1201.2. (Patron-
Phillips,
HB 2715 (Chapter
216))
Taxes, local; imposition of a processing fee for collection of those that are delinquent. Amending § 58.1-3916. (Patron-
Johnson,
HB 2655 (
F))
Taxes, local; waiver of penalty and interest for failure to file return or pay a tax. Amending § 58.1-3916. (Patron-
Reynolds,
SB 1020 (
F))
Technology and Biotechnology Research and Development Act; created. Adding §§ 58.1-422 through 58.1-427. (Patron-
Purkey,
HB 56 (
CD))
Telecommunications Industry and Its Customers, Joint Subcommittee to Study State and Local Taxation of; continued. (Patron-
Bryant,
HJR 651 )
Telegraph and telephone companies; taxation of bundled transactions. Amending §§ 56-484.12 and 58.1-3812. (Patron-
Stosch,
SB 858 (Chapter
160))
Tires; disposal of those that are used, imposition of tire recycling fee. Amending §§ 10.1-1418.2, 10.1-1418.3, 10.1-1422.3, 58.1-641 and 58.1-642; adding §§ 10.1-1418.4 and 10.1-1418.5. (Patron-
Watkins,
SB 965 (Chapter
101))
Transient occupancy tax; imposition in Cumberland, King George and Prince Edward Counties. Amending § 58.1-3819. (Patron-
Chichester,
SB 722 (Chapter
939))
Transient occupancy tax; imposition in Henry County. Amending § 58.1-3819. (Patron-
Reynolds,
SB 453 (
CD))
Transient occupancy tax; portion to be used for promotion of tourism. Amending § 58.1-3819. (Patron-
Black,
HB 1517 (
F))
Transient occupancy tax; portion to be used for promotion of tourism. Amending §§ 58.1-3819, 58.1-3822 and 58.1-3823. (Patron-
Miller, K.G.,
SB 794 (
F))
Truth in Revenue Source Reporting Act; Comptroller to report revenue sources collected. Adding § 2.2-813.1. (Patron-
Lingamfelter,
HB 1393 (Chapter
174))
Unemployment compensation; notice of benefit charges and taxes. Amending § 60.2-525. (Patron-
Watkins,
SB 1039 (Chapter
382))
Utility tax; imposition on local consumers in Town of St. Paul. Amending § 58.1-3812. (Patron-
Phillips,
HB 2645 (
F))
Utility tax; imposition on local consumers in Towns of Colonial Beach, Gordonsville and Montross. Amending § 58.1-3812. (Patron-
Broman,
HB 1558 (Chapter
179))
Warrant books; release of information. Amending § 58.1-3131. (Patron-
Ingram,
HB 2656 (Chapter
931))