Taxation

1950
An Act to amend an act entitled “An Act to incorporate the City of Danville’, approved February 17, 1890, by adding in Chapter VII thereof a section numbered 1-a, relating to the annual assessment and equalization of real estate, in lieu of methods prescribed by general law, and to repeal certain acts.
AN ACT to provide that, upon certain contingencies, certain credits shall be allowed upon the State income taxes of individuals, fiduciaries and corporations, and to provide the method of taking such credits.
AN ACT to amend and reenact §§ 58-780, 58-782, 58-783, 58-784, and 58-785 of the Code of Virginia; to amend the Code of Virginia by adding thereto a new section, to be numbered 58-795.1, which sections relate to the assessment or reassessment of real estate, including appraisals; to make an appropriation, and to repeal §§ 58-777, 58-778, 58- 779, 58-781, and 58-784.1 of the Code of Virginia.
AN ACT to amend the Code of 1950 by adding a section numbered 58-834.2, relating to when certain property not deemed to have acquired a situs for taxation.
AN ACT to amend and reenact §§ 1, 2, 3, and 4 of Chapter 189 of the Acts of Assembly of 1946, approved March 15, 1946, which is continued in force by § 58-769 of the Code of 1950 the sections and chapter relating to real estate assessments in certain counties, so as to make changes in the board charged therewith and to transfer certain duties.
AN ACT to amend and reenact §§ 5, 14, 15, 20, 22, 27 and 82 of Chapter 384 of the Acts of Assembly of 1946 approved March 28, 1946, which provided a new charter for the City of Charlottesville, as amended, relating to the duties of the Council, the mayor and city manager of the city; the powers of taxation thereof; the assessment of real estate for taxation; the issuance of bonds by the city; the creation of a floating debt, and borrowing in anticipation of revenue.
AN ACT to amend and reenact § 28-186 of the Code of 1950 to provide for acquisition and the replanting by the Commission of Fisheries of the shells of certain oysters.
AN ACT to amend the Code of 1950 by adding two sections numbered 58-774.1 and 58-774.2, which sections relate to the review of erroneous assessments of mineral lands and to the appraisal of mineral lands by the Department of Taxation; to repeal §58-775 of the Code of 1950 on the same subject; and to make an appropriation to the Department of Taxation to enable it to perform certain duties with respect to the appraisal of mineral lands.
AN ACT to amend and reenact § 46-64 of the Code of 1950, relating to taxes and license fees wmposed by cities and towns.
AN ACT to amend and reenact §§ 58-1118, 58-1130, 58-1131 and 58-1132 of the Code of 1950 relating to correction of erroneous assessments of State tares and computation of time so as to extend the period for correction thereof.
An Act to provide a charter for the town of Onley, in Accomack county.
AN ACT to amend and reenact §§ 58-846 and 58-852 of the Code of 1950, relating to peddlers to dealers or retailers, who taxable, and limitation of exemption, respectively.
AN ACT for the relief of Giles E. Adams.
AN ACT to provide a new charter for the city of Martinsville, Virginia; and to repeal Chapter 69 of the Acts of Assembly of 1942, approved February 25, 1942, which provided a charter for such city.
AN ACT to amend the Code of 1950 by adding a section numbered 35-62.1 authorizing the governing bodies of certain counties to impose a license tax upon certain trailers and, so as to enforce the same, to require certain reports and provide penalties for violation.
AN ACT to provide a new charter for the town of Abingdon; and repealing all former charters and all acts and parts of acts in conflict with the new charter.
AN ACT to amend and reenact § 265-b of the Tax Code of Virginia, which was incorporated by reference into the Code of 1950 by §58-772.1 thereof, relating to assessment and re-assessment of lots when subdivided or rezoned.
AN ACT to amend and reenact §§ 58-78, 58-81, 58-82, 58-84, 58-98, 58-105, 58-119, 58-120 and 58-122 of the Code of 1950, relating to taration of income, the sections, respectively, relating to gross income, deductions, limitation on deductions of non-residents, items not deductible, personal exemptions, returns, provisions applicable to fiduciaries, provisions applicable to estates and trusts, and returns by fiduciaries; and to amend the Code of 1950 by adding a section numbered 58-121.1, relating to income of an estate or trust in case of divorce; and to repeal §§ 58-99 and 58-100 of the Code of 1950, relating to exemptions and status of individuals.
AN ACT to amend and reenact §§ 58-839 and 58-844 of the Code of 1950 relating to county, district, city and town levies so as to provide for certain minimum levies.
AN ACT to amend and reenact § 14-123 of the Code of 1950 relating to fees charged by clerks of courts.
AN ACT to provide a new Charter for the city of Hopewell and to repeal acts in conflict herewith.
AN ACT to amend an act entitled “An Act to incorporate the City of Danville’, approved February 17, 1890, by adding in Chapter VII, thereof a section numbered 1-b, relating to the taxation of corporations, businesses and trades, and levy of such additional taxes as are not prohibited by the laws of the state.
AN ACT to amend the Code of 1950 by adding a section numbered 58-81.1 relating to the deduction of charitable and other contributions by corporations,
AN ACT to amend and reenact § 58-841 of the Code of 1950, so as to change the tax levied on peddlers.
An Act to amend the Code of 1950 by adding a section numbered 58-10.1, so as to classify for purposes of taxation certain activities to which admission is charged.
AN ACT to provide a new charter for the town of Clover in Halifax County, and to repeal Chapter 6 of the Acts of Assembly 1895, approved December 14, 1895, and acts amendatory thereof, which provided a charter for the town of Clover.
AN ACT to provide a new charter for the city of Alexandria, Virginia, and to repeal Chapter 280 of the Acts of Assembly of 1982, entitled “An Act to provide a new charter for the city of Alexandria, Virginia”, approved March 24, 1982, and acts amendatory thereto.
AN ACT to consolidate, subject to certain conditions, the county of Warwick, the county of Elizabeth City, including the town of Phoebus, the city of Hampton, and the city of Newport News, or certain of such political subdivisions and to provide, subject to certain conditions, a charter for the consolidated city of Virginia, Virginia.
AN ACT to provide a new charter for the Town of Parksley, Accomack County, Virginia; to repeal all acts, or parts of acts in conflict therewith; 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 Parksley, including Chapter 362 of the Acts of Assembly of 1916, approved March 20, 1916, as amended.
AN ACT to amend chapter 14 of Title 13 of the Code of Virginia by adding thereto a section numbered 18-247.1, relating to the taxation of cooperative associations, societies, companies and exchanges, and cooperative marketing associations and corporations.
AN ACT to amend and reenact § 9, as amended and § 36 of Chapter 217 of the Acts of Assembly of 1918, relating, respectively, to election of mayor and the levying of license tares, in the city of Clifton Forge.
AN ACT to amend Chapter 163 of the Acts of Assembly of 1875, entitled “An Act to Provide a Charter for the City of Petersburg”
AN ACT for the relief of Piedmont Aviation, NCO part Aas
An ACT to amend the Code of Virginia by adding a section numbered 3-630.1, providing an optional method for the payment of certain inspection fees; to authorize the Commissioner of Agriculture and Immigration to permit persons to use such methods; to prescribe the procedure therefor; to provide for revocation of such permission; and to impose certain penalties for violations.
AN ACT to validate general reassessments of real estate in certain counties for the year 1948.
AN ACT to amend and reenact § 58-1104 of the Code of 1950 relating to the conduct of proceedings to subject lands to tax liens, to make it discretionary with the court as to whom he will appoint a special commissioner to sell and make the deeds, in case a sale is necessary.
AN ACT to provide a new charter for the town of Haymarket and to repeal Chapter 873 of the Acts of Assembly of 1948, approved March 31, 1948.
AN ACT to amend and reenact § 58-402 of the Code of 1950, so as to provide for a tobacco license on wholesale tobacco merchants, and to appropriate funds.
AN ACT to amend and reenact § 60-63 of the Code of 1950, relating to the rate of tax payable by employers upon wages.
AN ACT to provide a new charter for the Town of Blacksburg in the County of Montgomery, and to repeal the existing charter of the Town, and all former charters and amendments thereto.
AN ACT to amend and reenact §§ 58-316, 58-346 and 58-354 of the Code of Virginia, in relation to the license taxation of manufacturers and peddlers.
AN ACT to amend and reenact § 3, as amended, § 18, and § 14, as amended, of Chapter 145 of the Acts of Assembly of 1887-8, which incorporated the town of Rocky Mount, and which sections related to administration, taxes, and powers of the mayor; and to add to such chapter a section numbered 3-a, providing under certain conditions for the adoption of the town manager form of government in such town.
An Act to amend the Code of 1950 by adding a section numbered 15-222.4, providing that a charter provided by Act of Assembly for a consolidated city composed of certain counties, cities, and towns may be used in lieu of a consolidation agreement as a basis for consolidation of such counties, cities and towns, and to amend and reenact §§ 15-222.8 and 15-224 of the Code of 1950 relating to provisions of consolidation agreements and plans and to order for election.
AN ACT to amend and reenact § 74 of Chapter 34 of the Acts of Assembly of 1918, approved February 7, 1918, which provided a charter and special form of government for the city of Norfolk, said section relating to the City Treasurer.
An Act to amend and reenact § 26 of Chapter 809 of the Acts of Assembly of 1920, approved March 19, 1920, which provided a charter for the city of Bristol, the section relating to the city treasurer of the city; and to amend said act by adding a new section numbered 4-a, conferring power on the city of Bristol to require connection with the sewerage system and to impose and collect fees, rents and charges for water and sewer services.
AN ACT to amend and reenact §§ 58-14 and 58-16 of the Code of 1950, relating to certain property exempt from State and local taxation and assessment thereof.
AN ACT to amend the Code of 1950 by adding a section numbered 58-115.1, prescribing penalties for fatlure or refusal to file certain returns, or pay certain tares, or false or fraudulent statements in such returns.
An Act to amend and reenact §§ 8, 4, 5, as amended, and §§ 9, 18, 15, 16, 17, 18, 25, 26, 88, 50, 51, 65, 67, 68, 71, 78, 75, and 79-A of Chapter 157 of the Acts of Assembly of 1908, approved March 10, 1908, as amended, which provided a charter for the city of Portsmouth, relating to administration, and government, composition of council, terms of elective officers, the mayor, procedure for removal of a mayor, vacancies in the council, election and appointment of officers and boards by the council, officers of the council, restrictions on legislative powers of the council, powers of council and boards, use of streets, public ways and grounds, sale of city rights, assessment of property, taxation of abutting land owners, liens upon abutting land, the fire department, investigation of fires, destruction of buildings to prevent the spread of fires, city officers, officers of the council, justices of the peace, and deputy high constables; to amend such chapter by adding a section numbered 35-A and chapters numbered IX, consisting of sections numbered 1 through 26, and XIV, consisting of sections numbered 1 and 2, for the regulation of taxicabs, for the election, qualification, powers, duties, jurisdiction, and procedure of, and clerk to, the civil and police court, and to prescribe the duties and powers of a city manager, respectively; and to repeal §§ 6, 8, 21, 22, 54, 55, 56, 57, 58, 59, 60, 62, 68, 64, 66, 70 and 72, and Chapter IX, consisting of sections numbered 1 through 17, of such Chapter.
AN ACT to authorize the town of Phoebus to borrow money and issue bonds for certain purposes; to authorize the levying of taxes for certain purposes; to validate certain indebtedness of the town; and to repeal certain acts.
An Act to amend and reenact § 58-778 of the Code of 1950 relating to general reassessments of real estate in certain counties.
An Act to amend the Code of 1950 by adding three sections numbered respectively 38-48.1, 33-49.1 and 88-49.2, so as to restore certain of the original provisions of § 11 of chapter 415 of the Acts of 1982, and of chapter 196 of the Acts of 1946, omitted from the Code, relating to the distribution of motor fuel tax funds to the counties of the State.
AN ACT to amend and reenact § 58-158 of the Code of 1950, relating to classification of beneficiaries for inheritance taxes.
AN ACT to amend the Code of 1950 by adding a section numbered 58-638.1, relating to motor vehicle carriers.
AN ACT to amend and reenact § 32 of Chapter 481 of the Acts of Assembly of 1942, approved April 7, 1942 which chapter provided a new charter for the city of Fredericksburg, relating to power of taxation of the city council,
Proposing Amendments to § 141 of the Constitution of Virginia

1952
An Act to provide a new charter for the city of Roanoke; and to repeal Chap 478 of the Acts of Assembly of 1924, approved March 22, 1924, which provided a new charter for said city, and all amendments thereof.
An Act to incorporate the city of Virginia Beach; and to repeal Chap 76 of the Acts of Assembly of 1906, approved March 6, 1906, which incorporated the town of Virginia Beach, and all amendments thereto.
An Act to authorize the governing bodies of certain counties to refund certain taxes levied and collected under statutes subsequently declared invalid
An Act to create the Potomac River Oyster Commission; to provide for the appointment, terms, and compensation of the members thereof, and to prescribe their powers and duties; to authorize the Commission to adopt and enforce certain rules and regulations; to provide for certain hearings and appeals; to provide for licensing of the use of certain devices for the taking of oysters in the waters of the Potomac; to limit the use thereof; to authorize the Commission to close certain areas to the taking of oysters; to authorize the reshelling and reseeding of such areas, and to authorize the procedure therefor; to provide a season for the taking of oysters; to characterize certain acts as being in violation of certain laws; to provide for the culling of oysters; to levy and provide for the collection of taxes on certain oysters; to provide how such tax shall be enforced; to provide for the distribution of funds derived from certain taxes, fines, and penalties; to prohibit certain acts; to provide penalties for violations; to repeal certain acts; to provide for the effect of this act under certain conditions; and, to provide when the act shall take effect.
An Act to amend the Code of Virginia by adding a new section numbered 58-288.1, relating to the revenue license taxation of auctioneers for livestock markets.
An Act to amend the Code of Virginia by adding a section numbered 58-773.1 relating to taxation of certain real estate.
An Act to amend and reenact Section 29-184.1 of the Code of Virginia, relating to increase of license on dogs in certain counties.
An Act to provide for the exclusion from income of certain payments; and to exempt the same from the State income tax applicable to individuals.
An Act to amend and reenact § 58-299 of the Code of Virginia, relating to license tax on certain contractors.
An Act to amend the Code of Virginia by adding a new section numbered 98-478.1, relating to banks located in counties without the limits of incorporated towns, so as to permit such counties annually to receive a sum equivalent to eighty per centum of the State tax paid into the State treasury by such banks on their shares of stock.
An Act to amend and reenact §§ 20 and 22 as amended, of Chap 180 of the Acts of Assembly of 1884, approved February 19, 1884, amended and reenacted by Chap 52 of the Acts of Assembly of 1888, approved January 30, 1888, which chapter provided a charter for the town of South Boston, so as to remove limitations as to the rate of taxation; to authorize the issuance of certain bonds; to make certain persons eligible to vote in certain elections, and providing a procedure for such elections; and to amend the said chapter by adding thereto a section, numbered 31, to provide for election of certain town officers, and to prescribe the powers and duties of such Riese
An Act to provide, subject to a referendum, for the incorporation of the town of Poquoson in York County; to provide for the creation of a special school district therein and prescribe its powers and duties; and to provide for such referendum.
An Act to confer certain powers in relation to taxation upon the governing bodies of certain counties.
An Act to amend and reenact § 84, as amended, of Chap 64 of the Acts of Assembly of 1922, approved February 25, 1922, which chapter provided a new charter for the city of Suffolk, and which section relates to property taxes, the lien for taxes, etc.; so as to provide that the city rate on real and tangible personal property shall not exceed three dollars and fifty cents on each one hundred dollars of the assessed value thereof.
An Act to amend and reenact § 58-855 of the Code of Virginia, relating to license taxes on coin-operated machines and devices.
An Act to provide a new charter for the Town of Coeburn, in the county of Wise; to validate all contracts heretofore or hereafter made by the present Council and Government while in office, 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 amend and reenact § 21-118 of the Code of Virginia, relating to powers and duties of governing bodies with respect to sanitary districts.
An Act to amend the Code of Virginia by adding thereto a section numbered 15-871.1, relating to boards of supervisors of certain counties, so as to authorize such boards of supervisors to require certain commissioners of revenue to prepare tax bills.
An Act to provide for an optional method by counties for the authorization, issuance and sale of county bonds; prescribing the powers and duties of the governing bodies of counties in connection therewith; and authorizing the investment of the proceeds of such bonds
An Act for the relief of L. H. Firebaugh.
An Act to amend the Code of Virginia by adding a new section numbered 58-688.2, allowing certain credits on the tax tmposed by § 58-688.
An Act to amend Chapter 48 of the Acts of Assembly of 1928, approved March 21, 1928, which provided a new charter for the city of Lynchburg, by adding a section numbered 64-a, prescribing the effect of certain provisions of the charter as to tax sales and aeons.
An Act to amend and reenact §§ 4-40 and 4-108 of the Code of Virginia, relating to the excise tax on beer and 8.2 beverages.
An Act to authorize certain counties to establish and maintain a system of pensions, retirement allowances and death benefits for their officers and employees, prescribing how funds may be provided for the maintenance and operation of such system, authorizing the prescribing of rules and regulations for the management, investment and administration of any such funds, and providing certain exemptions from taxation and from legal process in connection with the operation of such system.
An Act to provide for the regulation by certain counties of taxicabs and other motor vehicles used for the transportation of passengers for a consideration, and for the levying and collection of license taxes thereon.
An Act to amend and reenact § 58-266.8, as amended, of the Code of Virginia, conferring certain powers of taxation upon certain counties
An Act to amend and reenact §§ 4-25, 4-88 and 4-88 of the Code of Virginia, relating to licenses issued by the Alcoholic Beverage Control Board and taxes thereon, and to local licenses.
An Act to amend and reenact §§ 58-731, 58-782, 58-734, 58-7385, 58-735.1, 58-785.2, 58-786, 58-737, 58-7389, 58-740, 58-741, 58-742, 58-748, 58-744, 58-746, 58-747, 58-748, 58-749, 58-750, 58-751, 58-752, 58-7538 and 58-755 of the Code of Virginia, and to amend the Code of Virginia by adding sections numbered 58-739.1, 58-739.2, 58-739.3, 58-748.1, 58-749.1, 58-749.2, 58-753.1, 58-753.2 and 58-754.1, the amended and new sections relating to taxes on combustible gases and fuels as heavy as or heavier than kerosene used in certain internal combustion engines, so as to provide for a change in the method of collection of such taxes; and to repeal § 58-745, relating to certain sales of such fuels.
An Act to amend and reenact § 58-412 of the Code of Virginia, relating to what not included as capital for State property taxation.
An Act to amend and reenact § 58-292 of the Code of Virginia, relating to license taxes on certain wholesale merchandise brokers.
An Act to authorize the governing bodies of certain counties to levy a tax upon real property for the purpose of providing and maintaining shelters at certain school bus stops.
An Act to amend and reenact § 58-61 of the Code of Virginia, relating to when recordation taxes not applicable to certain instruments.
An Act to amend and reenact § 58-180 of the Code of Virginia as to liens for taxes.
An Act to amend and reenact §§ 28-88 and 28-89 of the Code of Virginia, relating to collection of sums for licenses, rentals, and fines due Commission of Fisheries; and the venue for certain trials.
An Act to repeal § 58-51 of the Code of Virginia which imposes a capitation tax on certain persons.
An Act to amend the Code of Virginia by adding thereto a section numbered 58-295.1, imposing a tax on certain grain dealers, which tax shall be in lieu of property taxes for State purposes.
An Act to amend and reenact § 58-6438 of the Code of Virginia, relating to the inapplicabtlity of the road tax on motor vehicle carriers based on certain gross receipts.
An Act to amend and reenact § 58-888.19 of the Code of Virginia, relating to taxes imposed on forest products severed from land owned by the State or by the United States, so as to except certain forest products from such tax.
An Act to amend the Code of Virginia by adding a section numbered 58-85.2, prescribing the basis upon which gains shall be recognized upon the compulsory or involuntary conversion of property.
An Act to impose a tax on oysters taken from the public rocks; to provide for the administration of such tax; to prohibit certain acts and to provide penalties for violations; to provide for the disposition of the revenues; and to repeal certain acts.
An Act to amend and reenact § 58-984 of the Code of Virginia, relating to the recordation by the clerks of certain courts of certain lists of real estate returned delinquent, and clerk’s fees therefor.
An Act. to amend and reenact § 36 of the Acts of Assembly of 1942, approved April 7, 1942, providing a charter for the city of Fredericksburg, and which section relates to liens of real estate i? tastes.
An Act to appropriate funds to reimburse W. L. Seymour for excess auctioneer’s license taxes.
An Act to provide a charter for the consolidated City of Newport News, to provide, under certain conditions, for the holding of a referendum to determine whether the same shall be adopted; and to provide the effect of such charter if adopted.
An Act to provide a new charter for the town of Smithfield, and to repeal the existing charter and amendments thereto.