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Taxation

1944
An ACT to amend and re-enact Section 309-a of the Tax Code of Virginia, requiring operators of certain apartment houses annually to file lists of tenants with commissioner of the revenue.
An ACT to amend Chapter 94 of the Acts of Assembly of 1934, approved March 7, 1934, and known as “The Alcoholic Beverage Control Act”, by adding a new section numbered 17-a, providing for levying a tax upon certain alcoholic beverages as defined in the act, and for the collection of the tax.
An ACT to amend the Tax Code of Virginia by adding a new section numbered 69-a so as to validate certain judgments rendered upon pleadings which failed to contain certain allegations as to the assessment for taxation, of the bonds, notes, and other evidences of debts sued on; and to protect the title to lands sold under deeds of trust, where the holder of the notes secured by
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered 424-a, dispensing with oaths or affirmations in making returns of income, intangible personal property, tangible personal property, machinery and tools and merchants’ capital, and declaring that any person who subscribes any such return which he does not believe to be true and correct as to every material matter shall be guilty of a misdemeanor.
An ACT for the relief of the Trustees of the Botetourt Church of the Brethren, the General Mission Board of the Church of the Brethren, and Daleville College.
An ACT to amend the Tax Code of Virginia by adding a new section numbered 242-a, prescribing how real estate assessments may be changed in counties where general reassessments are not made.
An ACT to amend and re-enact Section 228 of the Tax Code of Virginia, as heretofore amended, relating to water, heat, light and power companies.
An ACT to authorize the 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 1942 and all previous years, and to release officers charged with the collection of such taxes from liability for interest, penalties and costs.
An ACT to amend and re-enact Section 344 of the Tax Code of Virginia, as amended, relating to boards of equalization of real estate assessments.
An ACT to authorize the County of Orange to assume and pay a certain debt of one of its magisterial districts, and to provide means by which the voters of the county may approve or reject same.
An ACT to authorize the governing bodies of certain counties, cities or towns to release upon certain conditions the liability for interest, penalties and accrued costs on unpaid taxes upon real estate for the year 1940 and all previous years, and to release officers charged with the duty of collection of these taxes from liability for such interest, penalties and costs, upon certain conditions.
An ACT to amend and re-enact Section 372, as amended, of the Tax Code of Virginia, relating to when taxes and levies may be paid without penalty, and other related matters.
An ACT to amend Chapter 212 of Acts of Assembly of 1932, approved March 23, 1932, as amended, by adding a new section numbered 8-b relating to filing applications for refunds of gasoline tax, to clarify the law as to the time within which the application is to be filed.
An ACT to amend and re-enact Section 16 of an act entitled “An Act to repeal the charter of the town of Smithfield, and to grant a new charter to the said town.”
An ACT to amend and re-enact Section 1 as amended, and Section 12-a of Chapter 161 of the Acts of Assembly of 1926, approved March 17, 1926, relating to sanitary districts in certain counties.
An ACT to appropriate the public revenue for tt
An ACT to amend and re-enact Section 5216-a of the Code of Virginia relating to Notice of Federal Tax Liens on Real Estate.
An ACT to amend and re-enact Sections 20, 25, 37, 40, 47 and 49 of Chapter 217 of the Acts of Assembly of 1918, approved March 14, 1918, which provided a new charter for the City of Clifton Forge, relating to powers of council, taxation, issuance of bonds, disbursements, licenses and Commonwealth's Attorney.
An ACT to amend and re-enact Sections 1, 11, 12-a and 12-b of Chapter 161 of the Acts of Assembly of 1926, approved March 17, 1926, as amended, relating to sanitary districts in certain counties, so as to include additional counties within the provisions of the chapter, to permit investments of sinking funds in certain bonds, to authorize bond issues by small districts within any such sanitary district, and to prescribe the rights of certain persons whose property is taken or used for improvements in sanitary districts and to further amend such chapter by adding thereto a new section numbered 3-a conferring additional powers as to such districts on boards of supervisors.
A Joint RESOLUTION proposing amendment to Section 183 of the Constitution of Virginia.
An ACT to amend and re-enact Section 198 of the Tax Code of Virginia, as amended, relating to slot machines.
An ACT to authorize the council or other governing body of any city having a population of not less than sixty-five thousand nor more than ninety thousand, according to the last preceding United States census, to provide for the annual assessment and equalization of assessments of real estate, in lieu of the method now prescribed by law.
An ACT to amend and re-enact Section 11, as amended, of Chapter 527 of the Acts of Assembly of 1891-92, approved March 1, 1892, which provided a charter for the Town of Gate City (formerly Estillville), in the County of Scott, Section 11 relating to levying taxes.
An ACT to provide for the abatement of penalties and interest on cer-
An ACT to amend and re-enact Section 371 of the Tax Code of Virginia, so as to require statements to be sent to certain taxpayers.
An ACT to amend and re-enact Section 435 of the Tax Code of Virginia, as amended, relating to what property exempt from taxation, so as to omit lands owned ‘by the United States.
An ACT to provide a new Charter for the Town of McKenney, in the County of Dinwiddie, and to repeal all acts or parts of acts in conflict therewith.
An ACT to amend and re-enact Chapter 472 of the Acts of Assembly
An ACT to provide a new charter for the town of Middleburg, in Loudoun County, Virginia; and to repeal all acts or parts of acts in conflict herewith.
An ACT to repeal Chapter 119 of the Acts of Assembly of-49307ap-
An ACT to amend Article 2 of an act entitled 'An Act to incorporate the town of Phoebus, in Elizabeth City County.'
An ACT to authorize the governing body of any city having a population within certain stated limitations to elect one or more assessors to assess and equalize real estate assessments in the city, and to prescribe the powers and duties of the assessors.
1945es
An ACT to amend and re-enact Section 3 of Chapter 181 of the Acts of Assembly of 1932, approved March 22, 1932, the act and section relating to school indebtedness and levies for public free schools in Washington SBS
An ACT to appropriate funds for the construction of an agricultural building at the Virginia Polytechnic Institute.
1946
An ACT to amend and re-enact Sections 35, 35-b, 35-d, 36, and 36-c of Chapter 342 of the Acts of Assembly of 1932, as heretofore amended by Chapter 377 of the Acts of 1942, said chapters of said acts and amendments thereto being known and designated as the “Motor Vehicle Code of Virginia”, and to further amend said Act by adding thereto a new section to said Motor Vehicle Code designated as Section 35-aa, said sections amended and added relating to fees for registration, licenses of motor vehicles, reduction of fees after certain periods, registration of dealers; fees therefor; gross receipts taxes upon certain motor vehicle carriers, registration of certain vehicles; fees therefor ; certain reciprocal agreements; to amend and re-enact Section 5 of Chapter 212 of the Acts of 1932, as amended, and being known as the “Motor Fuel Tax Act”; and to amend ‘and re-enact Section 4 of Chapter 307 of the Acts of Assembly of 1940, known as the “Use Fuel Tax Act’, the latter two sections relating to the taxes upon motor fuels; and to amend and re-enact Chapter 153 of the Acts of Assembly of nineteen hundred and forty-two relating to the apportionment of the motor fuels tax.
An ACT to amend and re-enact Section 1 of an act entitled “An Act to regulate investments of domestic life insurance companies”
An ACT to amend and re-enact Sections 5 and 14, as amended, Chapter 91 of the Acts of Assembly of 1919, approved September 11, 1919, which incorporated and provided a charter for the City of South Norfolk, and to amend the charter, as amended, by adding a new section numbered 43-a, the amended and new sections relating to election, term and compensation of certain officers, and collection of, and appeal from, local and special assessments.
An ACT to amend and re-enact Chapter 155, as 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 regulate the labeling, sale, and offering for sale of agricultural and vegetable seed; to impose penalties for violations; and to repeal certain statutes relating to the same subject.
An ACT proposing an amendment to Section 183 of the Constitution of Virginia
An ACT to amend and re-enact Section 247 of the Tax Code of Virginia, relating to the reassessment of real estate.
An ACT to amend and re-enact Section 7, as amended, of Chapter 212 of the Acts of Assembly of 1932, approved March 23, 1932, providing for licensing dealers in motor fuels, levying a tax on motor fuels, and other related matters, Section 7 relating to refunds of motor fuel taxes.
An ACT proposing amendments to Sections 18, 19, 20, 21, 22, 23, 25, 28, 31, 35, 38 and 173 of the Constitution of Virginia and by adding two new sections numbered 31-a and 38-a.
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 242 of the Tax Code of Virginia, as amended, in relation to general reassessments of real estate in cities and counties, and making an appropriation to enable the Department of Taxation to render advisory aid and assistance.
An ACT to authorize the board of supervisors of Wythe County to levy a special license tax on certain kinds of dogs in the county; to prescribe the fees to be paid for such licenses, the procedure for obtaining the same, and penalties for failure to pay such license tax; and to provide how funds derived from such special licenses shall be disposed of.
An ACT to amend and re-enact Section 1 of Chapter 7 of an act entitled ‘‘An act to incorporate the City of Danville.”
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 1 of Chapter 45 of the Acts of Assembly, Extra Session, 1945, approved April 5, 1945, relating to the regulation by certain counties and towns of taxicabs and other motor vehicles used for transportation of passengers for a consideration.
An ACT to provide a new charter for the Town of Wachapreague
An ACT to amend the Tax Code of Virginia by adding thereto nine new sections, to be numbered 310-a, 310-b, 310-c, 310-d, 310-e, 310-f, 310-g, 310-h and 310-i, and to repeal Sections 311, 312, 313 and 314 of the Tax Code of Virginia, and to repeal Sections 330 to 343, both inclusive, of the Tax Code of Virginia, so as to abolish the office of examiner of records and to vest certain of the powers of such officer in, and to impose certain of the duties of such officer upon, commissioners of the revenue; also in relation to the collection of taxes and levies on property under control of fiduciaries and courts and taxes owing by decedents’ estates.
An ACT to amend and re-enact Section 282 of the Tax Code, as amended, relating to release of liens for taxes and levies due the Commonwealth of Virginia and its political subdivisions.
An ACT to amend and re-enact Section 17-a of Chapter 94 of the Acts of Assembly of 1934, approved March 7, 1934, known as “The Alcoholic Beverage Control Act”, the section relating to tax on certain alcoholic beverages and distribution of revenue.
An ACT to amend and re-enact Section 91 of the Tax Code of Virginia, as amended, in relation to the taxation of bank and trust company stock; and to amend: Section 97-a of the Tax Code of Virginia, in relation to branch banks in towns so as to include within its provisions branch banks in cities.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered 120-b, in relation to inheritance taxes on nonresident decedents with respect to real estate and tangible personal property located in Virginia; apportionment of exemptions.
An ACT to amend the Tax Code of Virginia by adding thereto a new section to be numbered 372-a, in relation to the prepayment of taxes and levies.
An ACT to amend and re-enact Section 403 of the Tax Code of Virginia, as amended, relating to additional remedies for the collection of taxes, State, county and municipal, and the payment of attorneys’ fees for services heretofore or hereafter rendered in the collection of certain taxes.
An ACT to provide for the issuance of bonds to carry into effect the purposes for which any sanitary district has been or may hereafter be created.
An ACT to amend and re-enact Section 31 of the Tax Code of Virginia, as heretofore amended, in relation to information returns under the income tax law.
An ACT to provide for the creation and incorporation of the City of Arlington; to provide a charter and form of government therefor; to prescribe its confines; to transfer certain powers, rights, duties, obligations, property and other matters; to provide how the foregoing may be accomplished; to continue certain ordinances, and acts, and preserve certain rights, and repeal certain acts.
An ACT to amend and re-enact Section 698 of the Code of Virginia, providing for the levying of taxes and the appropriating of money by counties, cities and towns for public school purposes.
An ACT to amend the Code of Virginia by adding a new section numbered 5440-b, to apportion the payment of Federal estate taxes on resident decedents among those who receive the property on which the tax is based, and to provide that the section shall apply also to State assessments made under Section 115 of the Tax Code of Virginia.
An ACT to provide for the annual assessment and equalization of assessments of real estate in certain counties, by boards of real estate assessments; to provide for the appointment of the members of such boards and their terms of office; to prescribe their powers and duties, and provide for their compensation; and to prescribe remedies for persons aggrieved by any such assessments.
An ACT to amend and re-enact Section 12 of Chapter 486 of the Acts of Assembly of 1891-92, approved February 29, 1892, incorporating the Town of Glasgow, the section concerning the powers of the Council in relation to the levy and collection of taxes.
An ACT to authorize the creation of certain districts in certain counties and authorizing the governing bodies thereof to exercise certain powers and perform certain acts therein and adjacent thereto, providing for elections on, and issuance of, bond issues; providing for the adoption of ordinances, levy and collection of taxes, assessments and charges, and the handling thereof; providing for appeals in certain cases to the courts; and authorizing the exercise by such governing bodies of certain powers in relation to public health and safety.
An ACT to authorize the governing bodies of certain counties to release certain penalties, interest and costs on real estate property taxes, under certain conditions.
An ACT to amend and re-enact Section 2503-a of the Code of Virginia, relating to proceedings to enforce tax liens on real estate.
An ACT to provide a new charter for the Town of Middletown, in Frederick County, Virginia; and to repeal all acts or parts of acts in conflict herewith.
An ACT to amend and re-enact Section 9 of Chapter 3 of the Acts of Assembly, Extra Session 1933, known as the 3.2 Beverage Act, approved August 29, 1933, so as to authorize cities and towns, in imposing local merchants’ and local restaurant license taxes, to include 3.2 beverages in the base for measuring such taxes.
An ACT to impose a road tax on certain motor carriers operating over the highways of this State; to provide for credits on such tax; to require reports to be made by such carriers; to provide for the administration of this act by the State Corporation Commission; to prescribe remedies for the enforcement of this act and penalties for violations thereof; and to repeal Chapter 108 of the Acts of the General Assembly of 1942, approved March 6, 1942.
An ACT to provide a new charter for the City of Radford and to repeal the existing charter of the said city and the several acts amendatory thereof and all other acts or parts of acts in conflict with this act so far as they relate to the said City of Radford.
An ACT to amend and re-enact Section 7 of Chapter 98 of the Acts of Assembly of 1940, approved February 27, 1940, authorizing establishment of mosquito control districts, the section relating to levy of taxes.
An ACT to provide for the submission of proposed amendments to Section 183 of the Constitution of Virginia to the qualified voters for ratification or rejection, and to prescribe when and how such referendum shall be had, and the manner in which the results thereof shall be ascertained and certified, the returns canvassed, and the vote thereon proclaimed by the Governor.
An ACT to provide a new charter for the Town of Chase City, in the County of Mecklenburg, and to repeal the existing charter of the town, and all other acts inconsistent with this act.
An ACT relating to apples; to create the Virginia State Apple Commission and to prescribe its powers and duties; to promote the sale and consumption of Virginia apples by providing for campaigns of education, advertising, publicity, sales promotion and research; to levy an excise tax on apples packed in closed packages, to provide for its collection, and to appropriate the revenue derived from it; and to provide penalties for violations on this on
An ACT to amend and re-enact Section 17, as amended, of an act entitled ‘““An act to incorporate the town of Franklin, Southampton County.”, approved March 15, 1876, and to amend said act by adding a new section numbered 17-a, relating to borrowing money, issuing bonds, and levying and collecting taxes.
An ACT to provide a new charter for the Town of Falls Church, in the County of Fairfax, and to repeal the existing charter of said town and all other acts or parts of acts in conflict therewith.
An ACT to provide a new charter for the Town of Clintwood, in the County of Dickenson, and to repeal the charter provided for said town by Chapter 616 of the Acts of Assembly of 1893-4, approved March 3, cig and all acts amendatory thereof, or of any part thereof.
An ACT to amend the Tax Code of Virginia by adding a new section to Chapter 16 thereof, to be numbered Section 229-a, relating to the franchise or license tax of certain public service corporations beginning business in this State; to the franchise or license tax of certain public service corporations acquiring the business or any part thereof of another public service corporation, and to the franchise or license tax in cases of consolidations or mergers of public service corporations.
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 provide a new charter for the Town of Wytheville, in the County of Wythe, and to repeal the charter which was provided for said town by Chapter 56 of the Acts of Assembly of 1910, approved February 26, 1910, and all acts and parts of acts amendatory thereof, or of any part thereof, and all other acts in conflict with the provisions of this act.
An ACT to amend and re-enact Section 125 of the Tax Code of Virginia, in relation to the tax on wills and administrations.
An ACT to amend and re-enact Sections 39, 59, 60, 62, and 64 of an act entitled "An act to provide a new charter for the City of Lynchburg, Virginia."
An ACT to amend and re-enact Chapter 14 of the Acts of Assembly of 1938, approved February 24, 1938, relating to the making of tax bills by the Commissioner of the Revenue in certain counties, so as to make the chapter applicable to certain other counties.
An ACT to authorize any county to assume and pay any outstanding indebtedness of any magisterial district or districts thereof, incurred for the purpose of constructing public roads which were subsequently taken over by the State, provided such assumption be approved by the qualified voters of the county; to provide for a referendum thereon; and to provide for the levying of taxes for the payment of such obligations.
An ACT to provide a new charter and special form of government for the City of Charlottesville ; to provide for continuation of certain ordinances ; to repeal Chapters 109 and 411 of the Acts of Assembly of nineteen hundred twenty-two, approved, respectively, February 28 and March 24, 1922, and all acts amendatory thereof, to repeal Chapter 1012 of the Acts of Assembly of 1899-1900, approved March 3, 1900, and all acts amendatory thereof, all relating to the same matters; and to repeal certain other acts and parts of acts.
1948
An ACT to amend and reenact Sections 27 and 28 of Chapter 94 of the Acts of Assembly of 1934, approved March 7, 1934, known as the Alcoholic Beverage Control Act, as heretofore amended, in relation to excise taxes.
An ACT to authorize the circuit courts of certain counties to extend the time for completing the reassessment of real estate and somalia er the provisions of Section 247 of the Tax Code of Virginia.
An ACT to provide a new charter for the Town of Grottoes, in Rockingham County, Virginia; and to repeal all acts or parts of acts in conflict herewith.
An ACT to amend and reenact Section 318 of the Tax Code of Virginia, as heretofore amended, in relation to the personal Property poO%3
An ACT to amend and reenact Sections 5 and 6, Chapter 307, Acts of Assembly of 1940, approved March 28, 1940. Known, designated and cited as the Use Fuel Tax Act, and relating to the licensing of users and tax reports.
An ACT to authorize the governing bodies of certain counties to levy county license taxes and to provide for their assessment and collection.
An ACT to authorize the governing body of the county of Craig to enforce a special license fee on the privilege of hunting certain wild to provide for the collection and use of such fees and to prescribe penalties for violations of the provisions of this act.
An ACT to amend and reenact Sections 4, 11, 15, and 23%, as amended, and Sections 5, 6, 7, and 20 of Chapter 230 of the Acts of Assembly of 1920, approved March 16, 1920, and being the charter of the city of Hampton, Virginia, which sections deal with the election and organization of the council, the election of certain city officers, their bonds, the police justice, the treasurer and his duties, the lien of city taxes and choad wai
An ACT to amend the Tax Code of Virginia by adding thereto a new section numbered 166-a, defining and providing for the regulation and licensi of professional bondsmen in certain counties.
An ACT to amend and reenact Section 5, as amended, of Chapter 212, Acts of isierably of 1932, approved March 23, 1932. Known, designated and cited as the Motor Fuel Tax Act of Virginia, and relating to the taxation of Motor Fuel in the State of Virginia.
An ACT to amend the Tax Code of Virginia by adding a new section numbered 242-c, providing for reassessment of real estate in Re counties.
An ACT to provide a new charter for the City of Waynesboro, Virginia; to establish courts of justice and officers therefor; to provide for continuation of certain ordinances; and to repeal Chapter 482 of the Acts of Assembly of 1928; approved March 26, 1928, and all acts amendatory
ACT to amend Chapter 64, as amended, of the Acts of Assembly 895-1896, approved January 16, 1896, which chapter provided a charter for the city of Newport News, by adding thereto a new section numbered 108-a, to provide for the annual assessment and equalization of assessments of real estate, in lieu of the methods prescribed by general law, and to repeal certain acts.
An ACT to amend the Tax Code of Virginia by adding a new section numbered 30-a, relating to the installment basis of reporting incor 296