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Taxation

1942
An ACT to amend and re-enact Section 218 of the Tax Code of Virginia, relating to express companies.
An ACT to amend and re-enact Section 5431 of the Code of Virginia, as amended, relating to securities in which fiduciaries may invest.
An ACT to validate certain indebtedness of the school board of the City of Hampton, Virginia, and to authorize the said school board of the City of Hampton, Virginia, to issue bonds for the purpose of refunding such indebtedness and to require the council of the said city of Hampton, Virginia, annually to levy taxes to pay the interest on and the principal of the said bonds herein authorized to be issued.
An ACT to amend and re-enact Section 198 of the Tax Code of Virginia, as heretofore amended, relating to slot machines.
An ACT to amend and re-enact Section 24 of the Tax Code of Virginia, as amended, in relation to income taxation.
An ACT to amend the Code of Virginia by adding thereto a new section numbered 6071-a, relating to orders of publication in proceedings to enforce liens for taxes assessed upon real estate.
An ACT to amend and re-enact Section 372 of the Tax Code of Virginia, as heretofore amended, in relation to the collection of taxes and levies.
An ACT to repeal Section 17-a of “The Alcoholic Beverage Control Act,” which section was added thereto by chapter 144 of the Acts of the General Assembly of 1940, approved March 6, 1940, so as to eliminate certain taxes upon alcoholic beverages.
An ACT to amend the Tax Code of Virginia, by adding a new section, numbered 235-a, providing, in certain cases, for appeals to the Supreme Court of Appeals, from actions of the State Corporation Commission pertaining to taxation.
An ACT to authorize the boards of supervisors or other governing bodies of certain counties to release certain penalties, interest and costs on real property taxes, under certain conditions.
An ACT to amend and re-enact Section 344 of the Tax Code of Virginia, as heretofore amended, relating to boards of equalization of real estate assessments.
An ACT to amend and re-enact Chapter 155, as heretofore amended, of the Acts of the General Assembly of 1932, approved March 22, 1932, relating to relief from certain erroneous or improper assessment of taxes.
An ACT to authorize the boards of supervisors or other governing bodies of certain counties to release upon certain conditions the liability for interest, penalties and accrued costs on unpaid county and district taxes upon real estate for the year 1940 and all previous years, and to release officers charged with the collection of such taxes from liability for such interest, penalties and costs, upon certain conditions.
An ACT to amend the Code of Virginia by adding to Chapter 33 thereof a new section numbered 698-a, providing for the levying of taxes and appropriating money in counties, cities and towns for public school purposes, and to repeal Chapters 43 and 220, Acts of 1940, approved February 15, and March 16, 1940, respectively, and both entitled Section 698 of the Code of Virginia, relating to the same matters.
An ACT to provide for the abatement of penalties and interest on certain taxes assessed against persons in the armed forces of the United States.
An ACT to amend and re-enact Section 357 of the Tax Code of Virginia, prescribing the time within which certain warrants on county treasurers may be paid.
An ACT to amend and re-enact Section 8-a of the Motor Fuel Tax Act of Virginia, said section relating to refund of tax on motor fuel exported from this State.
An ACT to amend and re-enact Section 307 of the Tax Code of Virginia, in relation to State and local tax returns.
An ACT to amend the Code of Virginia by adding a new section numbered 645-a, to provide that county school boards may anticipate the payment of loans obtained from the literary fund; to provide for borrowing money for such purpose by the issuance and sale of refunding bonds; to validate such literary fund loans; to provide for levying taxes to raise money for the payment of such bonds ; and to repeal Chapter 385 of the Acts of 1940, approved April 1, 1940.
An ACT to — and re-enact Sections 6 and 7 of Chapter 212 of the Acts of 1932, as amended, being an Act to provide for licensing dealers in motor fuel ; to require certain reports by such dealers and certain other persons ; to levy a tax upon motor fuel; to provide for its collection; to appropriate the revenue raised by the same; to prescribe penalties for violations : and to repeal an act of the General Assembly entitled, an act to levy a tax upon motor vehicle fuel ; to provide for its collection; to appropriate revenue raised by the same, and to prescribe penalties, approved March 26, 1923, and to repeal all acts amendatory thereof, and all other acts and parts of acts in conflict with the provisions of this act; approved March, 1932, as amended; said sections relating to the distribution of proceeds of the motor fuel tax, and to refunds thereof under certain circumstances.
An ACT to provide that certain corporations which were chartered to transact fire insurance on the mutual plan, and which have issued no capital stock although authorized by their charter so to do, shall be deemed fire insurance companies operating on the assessment plan and shall be assessed for taxation on the same basis as corporations without capital stock.
An ACT to validate certain outstanding indebtedness of the Town of Phoebus, Virginia; to authorize the school board of said town to borrow money and issue bonds for the purpose of refunding such indebtedness; to require the council of said town annually to levy taxes to pay the interest on said new bonds; to create a sinking fund to redeem the principal thereof at maturity; and to repeal Chapter 9, Acts of 1940, approved February 7, 1940, validating certain bonds of the Town of Phoebus, and to repeal all other acts inconsistent with the provisions of this act.
An ACT to amend the Tax Code of Virginia by adding thereto a new section, to be numbered 188-a, in relation to computing sales of motor vehicles and motor vehicle tires, or either, for the purpose of measuring the State license tax on retail merchants for the license year 1942.
An ACT to amend and re-enact Section 156 of the Tax Code of Virginia, as heretofore amended, relating to moving picture shows.
An ACT to provide a new charter for the town of Chincoteague, Accomack County, Virginia; to repeal all acts, or parts of acts in conflict therewith; and to validate all contracts heretofore or hereafter made by the present council and government while in office not inconsistent with this charter or the Constitution and general laws of this State; and to repeal all former charters of the town of Chincoteague.
An ACT to authorize the board of supervisors of Prince William county to refund to C. C. Lynn certain taxes erroneously assessed against, and paid by him on, a certain tract of land in said county, for the years 1929 to 1936 inclusive.
An ACT to make real estate taxes in certain counties a lien on the fee simple estate, and to provide for the enforcement of such liens.
An ACT to amend and re-enact Section 282 of the Tax Code of Virginia, relating to the release of liens for taxes and levies due the Commonwealth and the political subdivisions thereof, and to repeal Chapter 279 of the Acts of Assembly of 1934, approved March 28, 1934, relating to the same matter.
An ACT to validate, ratify, approve and confirm bonds heretofore issued, or bonds heretofore authorized to be issued, pursuant to any election heretofore held in any school district of the State, for the purpose of erecting, building, rebuilding, adding to, equipping or otherwise improving school buildings in any such district, in which election the vote was in favor of the issuance of such bonds; and to authorize the levying of taxes for their payment.
An ACT to amend and re-enact section 22 of the Tax Code of Virginia
An ACT to amend and re-enact Section 403-a of the Tax Code of Virginia, relating to the time within which proceedings may be instituted for the collection of taxes on tangible personal property, so as to make this section applicable to capitation taxes levied by any county or city pursuant to Section 173 of the Constitution of Virginia.
An ACT to amend and re-enact Section 20, as heretofore amended, of an act entitled “An Act to amend and re-enact the charter of the Town of Culpeper.”
An ACT to amend and re-enact Section 2743 of the Code of Virginia, as heretofore amended, relating to powers conferred upon boards of supervisors, so as to empower any such board to contract with any city adjoining or near the county for fighting fires therein, to levy a special tax to defray expense thereof, and to establish building lines and types of buildings in unincorporated towns and villages; and so as to increase the maximum amount of fines, that may be prescribed by boards of supervisors under this section, from $50.00 to $300.00.
An ACT to authorize the councils or other governing bodies of certain cities to provide for the annual assessment and equalization of assessments of real estate in such cities.
An ACT to amend and re-enact Chapter 271 of the Acts of the General Assembly of 1934, approved March 28, 1934, relating to fire zones or districts and fighting fires in counties.
An ACT to authorize the board of supervisors or other governing body of any county adjoining any city in this State having a population of more than one hundred and ninety thousand, according to the latest preceding United States census, or any county which has an area of less than seventy square miles of highland, to provide for the annual assessment of the real estate in such county,
An ACT to incorporate the City of Arlington, the corporate limits which shall include the entire area of the County of Arlington, subject to referendum.
An ACT to amend and re-enact Section 122 of The Tax Code of Virginia, as heretofore amended, prescribing what deeds are exempt from the recordation tax, so as to provide that such tax shall not be imposed on any deed of trust conveying land used as the site of a church.
An ACT to amend and re-enact Section 213 of the Tax Code of Virginia, relating to necessity for payment, by corporations, of certain taxes, fees and dues, assessed by the State Corporation Commission, as prerequisite to taking certain steps before, and securing certain actions by, the Commission, and relating to relief therefrom under certain circumstances; so as to except, from necessity of such prepayment, corporations whose incorporators make voluntary surrender of corporate rights and franchises.
An ACT to amend an act entitled "An act to provide for the assessment of real estate in cities containing more than one hundred and seventy-five thousand inhabitants; to transfer to the assessor or assessors to be provided for pursuant to this act, the duties of the commissioner of revenue in respect to the assessment of real estate; to authorize such assessor or assessors to make up
An ACT to amend and re-enact Section 10 of Chapter 3 of the Acts of Assembly, Extra Session 1933, known as the 3.2 Beverage Act, as heretofore amended, in relation to excise taxes.
An ACT to amend and re-enact Section 11 of Chapter 6; Sections 5 and 7 of Chapter 8, as heretofore amended, and Sections 2 and 3 of Chapter 9, of an act entitled "An Act to incorporate the City of Danville."
An ACT to amend and re-enact Section 1, as heretofore amended, of an act entitled “An act to authorize the boards of supervisors of counties to levy a tax for removal of night soil and to enter into contracts with persons, firms or corporations to remove night soil and to prescribe how they shall be paid for said services; and to repeal Chapter 28 of the Acts of the General Assembly of 1930, approved February 20, 1930.”
An ACT to provide for continuing boards of real estate assessments in certain counties; to prescribe their powers, duties and qualifications, and to fix their compensation; to prohibit the members of such board from participating in primaries and elections, under certain conditions; and to provide certain remedies.
An ACT to amend and re-enact Section 27 of the Alcoholic Beverage Control Act, approved March 7, 1934, as heretofore amended, in relation to excise taxes.
An ACT to amend and re-enact Section 198 of the Tax Code of Virginia, as heretofore amended, relating to slot machines.
An ACT to amend and re-enact Sections 7, 24, 25, 26, 27, 29, 30, 31, 32, 33, 34, 35, 36, 47, 50, 52, 56, 57 and 58 of an act entitled "An act to provide a new charter for the City of Lynchburg, Virginia.", approved March 21, 1928, as heretofore amended, and to further amend the said act by adding thereto thirteen new sections numbered 36-a to 36-m, inclusive.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered 309-a, requiring operators of certain apartment houses annually to file lists of tenants with commissioner of the revenue.
An ACT to amend and re-enact Sections 225 and 227 of the Tax Code of Virginia, the latter as heretofore amended, relating to telegraph and telephone companies and operators.
An ACT to amend and re-enact Section 97-b of the Tax Code of Virginia, relating to the taxation of the stock of a branch bank.
An ACT to amend. and re-enact Section 203 of the Tax Code of Vir.
An ACT to amend and re-enact Sections 267 and 268 of the Tax Code of Virginia, as heretofore amended, relating to lists of deeds et cetera to be made by clerks of courts, and to the transfer of lands by Commissioners of the Revenue.
An ACT to provide a new charter for the Town of Kenbridge, in the County of Lunenburg, and to repeal all acts or parts of acts in conflict therewith.
An ACT to appropriate the public revenue for the two years ending respectively on the thirtieth day of June, 1943, and the thirtieth day of June, 1944, to prescribe the provisos, terms, conditions and provisions with respect to the items of appropriation and their payment, and to repeal all acts wholly in conflict with this bill, and all parts of all acts inconsistent with this bill to the extent of such inconsistency.
An ACT to amend and re-enact Section 50 of the Tax Code as heretofore amended, in relation to the income taxation of estates and trusts.
An ACT to establish a boundary line between the District of Columbia and the Commonwealth of Virginia, and to provide for the cession by the Commonwealth of Virginia to the United States of America of certain jurisdiction over lands acquired by the United States or any of its governmental agencies located in the counties adjoining the said boundary line of the District of Columbia.
An ACT to revise and clarify certain provisions of law relating to the registration, taxing and licensing of motor vehicles, trailers and semi-trailers, and to arrange such provisions in orderly sequence; to provide a system of registering, taxing and licensing motor vehicles, trailers and semi-trailers not designed and used for the transportation of passengers, based on the gross weight of such vehicles when loaded; to impose a road tax on the gross receipts of persons operating certain motor vehicles, trailers and semi-trailers for compensation, under certain conditions and with certain exemptions; to provide a system for the registration of certain motor vehicles, trailers and semi-trailers not otherwise required by law to be registered in Virginia.
An ACT to provide a new charter for the Town of Chatham, in the County of Pittsylvania; to validate all contracts heretofore or hereafter made by the present governing body and council while in office, not inconsistent with this new charter or the Constitution and general laws of this State; and to repeal all acts or parts of acts in conflict with this act.
An ACT to provide a new charter for the Town of North Tazewell, in the County of Tazewell, and to repeal all acts or parts of acts in conflict therewith.
An ACT to amend and re-enact Section 134 of the Tax Code of Virginia with regard to proration of license taxes.
An ACT to amend and re-enact Section 11, as heretofore amended, of Chapter 527 of the Acts of the General Assembly of 1891-92, approved March 1, 1892, which chapter incorporated the town of Gate City (formerly Estillville), in the county of Scott, relating to levying taxes, and to repeal Chapter 7 of the Acts of the General Assembly of 1912, approved January 30, 1912, relating to the same matter.
An ACT to amend and re-enact Section 414, as amended, of the Tax Code of Virginia, relating to the correction of erroneous assessments.
An ACT to provide a new charter for the City of Fredericksburg, Virginia, and to repeal the existing charter of the said city, and all other acts or parts of acts in conflict therewith.
An ACT to amend the Tax Code of Virginia by adding thereto a new section, to be numbered 190-a, so as to classify optometrists separately under the revenue license laws and impose annually State revenue license taxes on them.
An ACT to amend Sections 171l-a and 174 of the Tax Code of Virginia, in relation to license taxes on wholesale merchandise brokers and commission merchants and brokers.
An ACT to amend and re-enact Section 262-b of the Tax Code of Virginia, relating to the obtaining of building permits from the governing bodies of certain counties.
An ACT to authorize the governing bodies of certain cities and counties to provide conditions and procedure under which certain real estate taxes and charges may be compromised and settled.
An ACT to amend and re-enact Sections 2 and 47, as heretofore amended, and Sections 29 and 48 of Chapter 473 of the Acts of the General Assembly of 1924, approved March 22, 1924, the said chapter providing a new charter for the City of Roanoke, and the said sections relating to the powers of the city, the issuing justice, and the issuance of bonds therein
An ACT to amend and re-enact sections 19b, 28, 28a, 80 and 105 of an act entitled an act to provide a new charter for the city of Richmond, approved March 24, 1926, as heretofore amended, and to amend said act by adding thereto seven new sections numbered 63a, 63b, 63c, 63d, 63e, 96a and 96b so as to provide for leave of absence for officers and employees of the city of Richmond serving: in the military and naval forces of the United States of America, the production of books and records of taxpayers for examination by assessing officers of the city of Richmond for the purpose of enforcing the tax and revenue laws of the State and ordinances of the City of Richmond, the refund of taxes and charges erroneously assessed by the city of Richmond and paid and the exoneration from the payment of unpaid erroneous assessments and the assessment of omitted taxes, penalties and interest, the creation of a separate department of the government of the city of Richmond to secure and promote public health and sanitation and to prescribe its powers and duties.
An ACT to amend the Tax Code of Virginia by adding a new Section, numbered 191-a, requiring pawnbrokers to make certain daily reports to law enforcement officers.
An ACT to amend Chapter 3 of the Acts of Assembly, Extra Session, 1933, known as the 3.2 Beverage Act, approved August 29, 1933, by adding thereto a new section to be numbered 11-1, in relation to excise taxes.
An ACT to provide that certain desk sergeants of the City of Danville shall have power to admit persons to bail; to prescribe the amount of bail fee and provide that all such fees be paid into the city treasury; to require certain records to be kept by such sergeants; to require them to secure certain information from professional bondsmen; to prescribe penalties for false information or for refusal to give information; to authorize such sergeants to issue processes of arrest and search warrants; to provide for penalties and punishment for issuing a search warrant without the affidavit required by law; and to repeal Chapter 108 of the Acts of the General Assembly of nineteen hundred and twenty-six, approved March sixth, nineteen hundred and twenty-six, relating to a bail commissioner for said city.
An ACT to abolish the special town school district of the Town of Falls Church, in Fairfax County, except for the purpose of representation on the county school board; to provide for the transferring of all property owned by or held for the use of said town school district, including all funds standing to the credit of the district, to the county school board; to provide that all outstanding bonds and other valid obligations of said district shall constitute valid obligations of said county; to provide for levying taxes for the payment of such bonds and obligations; and to provide that if and when it shall be determined in the manner prescribed by law, that the Town of Falls Church has sufficient population to constitute it a city of either the first or second class, the schools within the boundaries thereof shall be under the jurisdiction of the county school board of Fairfax County, and the school taxes thereafter levied upon the property within such boundaries, shall be annually levied and collected by the city and paid over to the county.
1942es
An ACT to amend the Code of Virginia by adding to Chapter 33 thereof: a new section numbered 698, providing for the levying of taxes and appropriating money in counties, cities and towns for public school purposes, and to repeal Section 698-a of the Code of Virginia, relating to the same matters; And to declare the existence of an emergency.
An ACT to amend and re-enact Section 19, as amended, of Chapter 230 of the Acts of the General Assembly of 1920, approved March 16, 1920, to provide a charter and special form of government for the City of Hampton, et cetera, to increase the maximum of the school tax that may be levied, and to declare the existence of an emergency.
An ACT to amend and re-enact Section 3 of Article V of an act entitled “An act to incorporate the town of Phoebus, in Elizabeth City county.”, approved January 22, 1900, to increase the school tax that may be levied, and to declare the existence of an emergency.
1944
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered 73-c, in relation to the taxation of suppliers of pulpwood, veneer logs, mine props and railroad cross-ties.
An ACT to amend and re-enact Section 382 of the Tax Code of Virginia, in relation to the collection of taxes and levies.
An ACT to amend and re-enact Section 1887-h of the Code of Virginia relating to Division of Mines, and to duties of the mine inspector as inspector of weights and measures for certain purposes.
An ACT to amend and re-enact Section 222 of the Tax Code of Virginia, as amended, relating to taxes on corporations which operate steamships, steamboats, or other floating property for the transportation of passengers or freight.
An ACT to appropriate to the City of Martinsville the sum of $5,201.60, to reimburse such city for certain taxes on bank stock.
An ACT to amend and re-enact Section 275 of the Tax Code of Virginia, as heretofore amended, relating to the assessment of mineral lands.
An ACT to amend the Code of Virginia by adding thereto a new section
An ACT to amend and re-enact Section 242 of the Tax Code of Virginia, as amended, relating to general reassessment of real estate in cities and counties under certain circumstances.
An ACT to amend the Code of Virginia by adding thereto a new section numbered 698-a, providing for the levying of taxes and appropriating money by counties, cities and towns for public school purposes, and to repeal Section 698 of the Code of Virginia, relating to the same matters.
An ACT to amend Chapter 161, as amended, of the Acts of Assembly of 1926, approved March 17, 1926, providing for the creation of sanitary districts
An ACT to amend the Tax Code of Virginia by adding a new section numbered Section 73-b, in relation to withheld taxes in computing capital for the purpose of taxation.
An ACT to amend the Tax Code of Virginia by adding a new section numbered 191-a 1, to authorize certain limitations to be imposed as to licensing of pawnbrokers under certain circumstances.
An ACT to authorize the governing bodies of certain counties to release certain penalties, interest and costs on real property taxes, under certain conditions.
An ACT to provide that in certain counties taxes and levies assessed against a life tenant of land shall constitute a lien against timber growing on such land, and to provide how such lien may be enforced.
An ACT to amend and re-enact Section 8-a of the Tax Code of Virginia, relating to different rates of levy on certain kinds of property, so as to authorize the governing bodies of counties to make certain other classification of certain kinds of property and to impose different rates of levy thereon.
An ACT to amend and re-enact Section 7, as amended, of Chapter 212 of the Acts of Assembly of 1932, approved March 26, 1932, providing for licensing dealers in motor fuels, levying a tax upon motor fuels, et cetera, Section 7 relating to refunds of taxes paid on motor fuels.
An ACT to amend and re-enact Section 182-a of the Tax Code of Virginia, in relation to the license taxation of dealers in second-hand paper.
An ACT to amend and re-enact Section 24 of the Tax Code of Virginia, as heretofore amended, in relation to the definition of gross income.
An ACT to amend and re-enact Sections 5 and 9, as amended, of Chapter 212 of the Acts of Assembly of 1932, approved March 23, 1932, relating to taxes on motor fuel, and penalty for failure to make certain reports.
An ACT to amend and re-enact Section 70 of the Tax Code of Virginia, as heretofore amended, in relation to the taxation of money.
An ACT to amend and re-enact Sections 23, 39 and 40 of the Tax Code of Virginia, as heretofore amended, in relation to income taxes.
An ACT to amend and re-enact Sections 44, 82, and 286 of the Tax Code of Virginia, as heretofore amended, in relation to the time for filing tax returns.
An ACT to repeal Chapter 64, Acts of Assembly 1933, approved September 15, 1933, relating to refunds of motor vehicle fuel taxes in certain cases
An ACT to amend and re-enact Sections 389 and 390 of the Tax Code of Virginia, as amended, relating to delinquent lists, so as to authorize treasurers to destroy certain tax tickets.