Taxation

1952
An Act to amend the Code of Virginia by adding thereto a section numbered 58-404.01, relating to the license taxation of livestock dealers.
An Act to amend the Code of Virginia by adding in Title 51 a new Chapter numbered 8.1, containing several new sections; so as to establish a retirement system for certain State employees and certain other employees of local participation by certain localities
An Act to amend and reenact § 58-406 of the Code of Virginia, relating to the taxation of certain bonds, notes and other evidences of debt, demands and claims, so as to provide that the taxes on net incomes shall be in lieu of a specific tax on such bonds, notes and other evidences of debt, demands and claims.
An Act to authorize the governing bodies of certain counties to levy a capitation tax.
An Act to amend and reenact § 58-1107 of the Code of Virginia, relating to court proceedings for the enforcement of tax liens and the coverage of two or more parcels of real estate by one bill in certain or
An Act to amend the Code of Virginia by adding a section numbered 29-184.2, to provide in certain counties for the enforcement of the dog laws; to transfer certain powers in such connection from game wardens and to confer same upon dog wardens and deputy dog wardens; to provide for the appointment of dog wardens and deputy dog wardens, their terms of office, powers, duties and compensation; and to authorize the setting of dog license tax rates in certain counties and the disposition of the proceeds thereof.
An Act relating to the taxation of certain poultry and livestock producers.
An Act to amend and reenact § 58-776.1 of the Code of Virginia, relating to assessments and reassessments of real estate in certain cities so as to broaden its applicability.
An Act to amend and reenact § 58-629 of the Code of Virginia, relating to credits for payment of motor fuel tax and refunds; and to add two new sections, designated as §§ 58-629.1 and 58-629.2, to the Code of Virginia, relating to refunds and to penalty for false akatemenes
An Act to amend and reenact §§ 58-687, 58-713 and 58-717 of the Code of Virginia, and to amend the Code by adding in Chap 13 of Title 58 a section numbered 58-692.2 and an article numbered Article 2.1 containing sections numbered 58-710.1, 58-710.2 and 58-710.8, the amended and new sections relating to taxation of certain motor fuels, so as to define certain activities, to prescribe the use to be made of certain reports, to require certain licenses and reports, and to change the refunds allowed in certain cases.
An Act to amend and reenact §§ 7 and 21, as amended, and §§ 19 and 20 of Chapter 163 of the Acts of Assembly of 1926, approved March 17, 1926, being the charter of the town of Shenandoah; the sections relating to the salary of the mayor, the powers, duties, jurisdiction and compensation of the town sergeant, the duties and compensation of the town clerk, and the duties and compensation of the town treasurer.
An Act to amend the Code of Virginia by adding a section numbered 21-118.2, to provide for the levying of certain taxes in certain sanitary districts and the expenditure of funds derived therefrom; and to validate certain expenditures previously made for such purposes.
An Act to amend and reenact § 58-298 of the Code of Virginia, relating to brokers and commission merchants so as to prohibit the terms of the section from being construed as applying to certain Be eG) 4)
An Act to amend and reenact § 46-64 as amended, of the Code of Virginia, relating to the imposition of taxes and license fees on motor vehicles by cities, towns and certain counties.
An Act to amend and reenact §§ 58-152, 58-156, 58-159, 58-178, 58-176 and 64-151 of the Code of Virginia, relating to inheritance taxes, the sections, respectively, relating to property subject to tax, property previously taxed, by whom tax paid and to whom charged, assessment and valuation of temporary and remaining interests, when payment of tax due, and the apportionment of death taxes; and to amend the Code of Virginia by adding § 58-161.1 relating to how tax charged in case of temporary and remaining interests and by adding § 58-161.2 relating to how tax charged where a will or inter vivos instrument is contrary to the provisions of the Code; and to repeal §§ 58-168, 58-171 and 58-172 relating to how minimum tax is to be charged, and the appointment, duties, and compensation of inheritance tax commissioners.
An Act to amend and reenact § 58-78 as amended of the Code of Virginia, which section defines gross income.
An Act to amend the Code of Virginia by adding a new section numbered 15-855.1, empowering the county board in certain counties to provide by ordinance for the installment payment of certain taxes and levies and to assess certain penalties for the delinquent payment thereof.
An Act to amend and reenact §§ 7,-8, 9, 29, 82, 88, 45 and 51 of Chapter 428, as amended, of the Acts of Assembly of 1986, approved March 80, 1986, being the charter of the town of Vinton, the sections relating to organization rules of council, the powers and authority of the mayor, salaries and compensation, public improvement contracts, appropriation ordinance and levy, the fiscal year, and actions against the town for damages.
An Act to provide a charter for the town of Monterey in Highland County, and to repeal Chapter 261 of the Acts of Assembly of 1914, approved March 25, 1914, as amended, which provided a charter for the town of Monterey.
An Act to amend and reenact §§ 116 and 146 of Chap 851 of the Acts of Assembly of 1916, approved March 20, 1916, incorporating the town of Crewe, the sections relating to certain license taxes and certain powers and authority of the mayor, town manager and members of council.
An Act to amend and reenact § 58-640 of the Code of Virginia, relating to reports of gross receipts by motor vehicle carriers subject to the road tax based on gross receipts.
An Act to amend and reenact § 58-639 of the Code of Virginia, relating to the exemption of certain persons and certain receipts from the tax imposed by the preceding section of said code; to enact a new section to said code to be numbered § 58-639.1 relating to taxes, license fees and charges which may be imposed by cities.
An Act to amend and reenact §§ 58-570 through 58-577, both inclusive, of the Code of Virginia, relating to the taxation of steamship and other water carriers.
An Act to amend and reenact § 54-210 of the Code of Virginia and to add new sections numbered 54-210.1 and 54-210.2 to the Code of Virginia, all of which relate to license fees.
An Act to amend and reenact § 58-888 of the Code of Virginia, relating to failure to file certain tax returns, and to prescribe a penalty
An Act to amend and reenact § 68 of Chap 84 of the Acts of Assembly of 1918, approved February 7, 1918, as heretofore amended, which chapter provided a charter and special form of government for the city of Norfolk, and which section relates to the annual appropriation of said city.
An Act to amend and reenact § 60-14 of the Code of Virginia, relating to the definition of the term “employment” as used in the Virginia Unemployment Compensation Act, so as to provide that the term “employment” shall not include service performed by certain distributors of petroleum products when remunerated solely by way of commission.
An Act to amend and reenact § 58-86 of the Code of Virginia, relating to writs, notices, processes and orders issuable by the State Tax Commissioner.
An Act to amend and reenact § 58-12 of the Code of Virginia as amended, relating to what property exempt from taxation.
An Act to provide a charter for the town of Mt. Jackson, in the county of Shenandoah; and to repeal Chapter 141 of the Acts of Assembly of 1887-1888, as amended, which chapter provided a charter for the town of Mt. Jackson.
SENATE JOINT RESOLUTION NO. 51 Proposing an amendment to Sec. 115a of the Constitution of Virginia.
An Act to amend and reenact §§ 60-14, 60-22, 60-42, 60-47, 60-67, 60-68, 60-72, and 60-77.1 of the Code of Virginia, and to amend the Code by adding a new section numbered § 60-73.1, the amended and new sections pertaining to the “Virginia Unemployment Compensation Act” and relating respectively to definition of employment, definition of “wages”, determination of benefits, disqualification for benefits, computation of contribution rates, individual’s benefit wage, employer’s contribution rate table, interest on contributions while employer is serving in armed forces, and decrease in contributions by application of credits.
An Act to amend and reenact § 48 of Chapter 101 of the Acts of Assembly of 1922, approved February 25, 1922, which chapter provided a charter for the town of Galax, the section relating to the maximum rate of tax which the town may levy.
An Act to amend and reenact § 58-839, as amended, of the Code of Virginia, relating to when board of supervisors to fix and order county and district levies.
An Act to amend and reenact § 15-295 of the Code of Virginia, relating to real estate assessments in counties having the county executive form of organization and government.
An Act to provide a charter for the town of Stuart, in the county of Patrick, and to repeal Chapter 60 of the Acts of Assembly of 1884, approved November 22, 1884, as amended, providing a charter for the town of Stuart, in Patrick county.
An Act to amend and reenact § 58-1141 of the Code of Virginia, relating to application to commissioners of the revenue for the correction of certain local assessments.
An Act to amend and reenact §§ 58-486 to 58-502, inclusive, of the Code of Virginia, in relation to license taxes on insurance and insurance companies; and to repeal § 58-496 of the Code of Virginia, relating to the same matters.
An Act to amend and reenact § 58-86.4 of the Code of Virginia, relating to tax credits contingent upon revenues received.
An Act to amend and reenact § 25, as amended, and 8§ 26 through 35 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; the sections relating to taxation and the sale and redemption of land sold for taxes.
An Act to prohibit the imposition of certain taxes and to repeal certain
An Act to amend and reenact § 29-209 as amended of the Code of Virginia, relating to disposition of dog funds, so as to prescribe how the funds of a certain county are to be used.
An Act to amend and reenact § 8.06 of Chapter 323 of the Acts of Assembly of 1950, approved April 4, 1950, being the charter of the city of Falls Church; the section relating to the sale of property for taxes by the city.
An Act to amend the Code of Virginia by adding a new section numbered § 58-1021.1, relating to out-of-State tax collections.
An Act to provide notice of Federal tax liens on personal property, and satisfaction and release of such liens.
An Act to amend and reenact § 58-81 of the Code of Virginia, as amended, relating to deductions allowed for income tax purposes.
An Act to provide a charter for the town of Emporia, in the county of Greensville, and to repeal Chapter 178 of the Acts of Assembly of 1897-1898, approved January 31, 1898, as amended.

1952es
An Act to provide a charter for the first class city of Hampton; to ratify, confirm and validate a certain consolidation agreement and ratify, confirm and validate all official acts of the council and all duly qualified officers of the first class city of Hampton.
An Act to amend Chapter 168 of the Acts of Assembly of 1874-75, approved March 11, 1875, as amended, which provided a charter for the City of Petersburg, by adding a section numbered 18 in Chapter IV of such charter, the section relating to the duties, powers and authority of the collector of city taxes and the collector of delinquent city taxes.
An Act to amend and reenact §§ 1, and 65 as amended, of Chapter 467 of the Acts of Assembly of 1901-2, approved April 2, 1902, which chapter provided a new charter for the town of Covington, Virginia, and which sections relate to the boundaries and the powers of taxation of said town, respectively; to further amend the chapter by adding thereto a section to be numbered 71, which section relates to the transition of the town of Covington to a city; and to repeal § 29, as amended, of said chapter which relates to the manner of filling vacancies on the Council.

1954
An Act to amend and reenact § 58-486 of the Code of Virginia, relating to license tax on insurance companies.
An Act for the relief of H.C. Hall.
An Act to amend and reenact § 4-42 of the Code of Virginia and to amend the Code of Virginia by adding thereto a section numbered § 4-109.1, the amended section relating to refunds of taxes on beer subsequently destroyed, and the new section to provide for refunds of taxes under certain conditions for certain beverages subsequently destroyed.
An Act to amend and reenact § 8 of Chapter 254 of the Acts of Assembly of 1895-96, approved February 7, 1896, which provided a charter for the town of Saltville, Virginia, and which section relates to the powers of the town council with respect to taxation and the creation of indebtedness; and to repeal § 9 of said chapter, relating to limitations of certain expenditures and indebtedness.
An Act to amend and reenact § 28-137.1 of the Code of Virginia, as to tax on oysters taken from the public rocks; disposition of revenues.
An Act to amend and reenact § 15-858, as amended, of the Code of Virginia, relating to certain duties of the county manager in certain counties, embracing his duties with regard to the budget, public works and other matters.
An Act to amend and reenact § 4-86 of the Code of Virginia, relating to transportation into the State, holding in warehouses, and delivery from the warehouses in the State.
An Act to amend and reenact § 4-26 of the Code of Virginia, requiring fees for the registration of wine and beer salesmen, so as to provide for the proration of certain of the fees.
An Act to amend and reenact § 58-838, as amended, of the Code of Virginia, relating to assessing certain personal property by commissioners of the revenue.
An Act to amend and reenact § 24-120, as amended, of the Code of Virginia, requiring treasurer to file with the court a list of persons who have paid State poll taxes within a certain time.
An Act to amend and reenact § 22-139.1 of the Code of Virginia, relating to levy of taxes for local school purposes including debt service, capital outlay, transportation and general operation and maintenance, so as to provide certain exemptions from such taxes for debt service and capital outlay.
An Act to amend and reenact. Chapter 206, of the Acts of Assembly of 1982, approved March 28, 1982, authorizing the county of Rockingham to levy an additional license tax on dogs.
An Act to provide a new charter for the Town of Rural Retreat, in the county of Wythe; and to repeal prior charters of the town and certain acts.
An Act to provide a new charter for the town of Fairfax, in the county of Fairfax, and to repeal Chapter 282 of the Acts of Assembly of 1891-92, entitled ‘an Act to incorporate the town of Fairfax, in the county of Fairfax’, approved February 16, 1892, and all acts amendatory thereof.
An Act to amend the Code of Virginia by adding thereto a new section numbered 4-101.1, so as to permit certain sales of certain beverages by certain fiduciaries or persons acting under court authority; and to amend and reenact § 4-104 of the Code of Virginia, relating to taxes on certain State licenses, expiration of licenses, other State taxes, and the disposition of taxes, so as to provide for extension of such re ats;
An Act to amend and reenact §§ 58-78 and 58-81, as amended, of the Code of Virginia, relating. respectively, to the definition of gross income and to deductions allowed taxpayers reporting income.
An Act to amend and reenact § 58-86.4 of the Code of Virginia, as amended, relating to certain credits allowed on income tax.
AN ACT to amend and reenact § 3 of Chapter 194 of the Acts of Assembly of 1934, approved March 27, 1984, which provided a new charter for the town of Lawrenceville, Virginia, so as to change the power of the town to tax real and personal estate.
An Act to amend and reenact §§ 3.01, 4.02, 6.05, 6.06, 18.06 and 14.08 of Chapter 9 of the Acts of Assembly of the Extra Session of 1952, approved December 16, 1952, being the charter of the City of Hampton.
An Act to amend and reenact §§ 1.8, 2.204, 2.420, 2.427, 3.4, 3.601, 3.604, 3.901, 3.902, 3.923, 3.927 through 3.930, 8.944, 4.14, 4.2, 5.1 through 5.7, and 8.5 of Chapter 325 of the Acts of Assembly of 1952, approved March 12, 1952, being the charter of the city of Buena Vista, the sections relating respectively to city boundaries, taxation, courts, planning, council, appointments, boards, ordinances, action on ordinances, city attorney, counsel, judges, firemen, circuit court clerk, appropriations, bids and purchases, circuit court, civil jurisdiction, criminal jurisdiction, local actions, vacation powers, compensation, trial justice, and citation of the charter; to amend Chapter 325 of the Acts of Assembly of 1952, approved March 12, 1952 by adding thereto sections numbered 4.5, 5.102, 5.103, 5.201, 5.202 through 5.215, 5.217 through 5.223, 5.301 through 5.3803, 5.501, 8.6 and 8.7, the addition of such new sections together with the amendment of §§5.2 through 5.7, being in order to provide concerning tax rates, pay of judge, municipal court, judge thereof, qualifications, bond, removal, jurisdiction, venue, procedure, process, supplies, fees and fines, executions, opening municipal court, pay, vacancy, acting judge, substitute, other acting judge, clerk, substitute, bailiff, juvenile and domestic relations court, judge, clerk, bailiff, justices of the peace, joint trial justice system, validation, Code reference construction, charter reference construction, to provide that §§5.907 through 5.910 of Chapter 325 of the Acts of Assembly of 1952, approved March 12, 1952, be designated as a separate Article 5A of the Chapter to repeal §§5.8, 5.9, and 5.901 through 5.906 of Chapter 325 of the Acts of Assembly of 1952, approved March 12, 1952, relating respectively to bond of trial justice, pay, holding court, costs and fines, supplies, removal, vacancies, and the juvenile and domestic relations court.
An Act to amend and reenact § 46-64 as amended, of the Code of Virginia, relating to taxes and license fees imposed by cities, towns and certain counties.
An Act to amend and reenact § 58-1141, as amended, of the Code of Virginia, relating to the limitation in time for applying for relief of erroneous assessments of local levies generally.
An Act to authorize certain counties to exempt manufacturing establishments and works of internal improvement from local taxation.
An Act to amend and reenact §§ 3, 7, 9 and 30 of Chapter 130 of the Acts of Assembly of 1884, approved February 19, 1884, amended and reenacted by Chapter 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 provide for the election of a mayor and councilmen and for the filling of vacancies; to provide for the removal or suspension of town officers; to define the powers of the mayor and provide for the appointment of a vice-mayor, a police justice and substitute police justice and defining their powers; to provide for the collection of a tax upon admissions to theatres and amusements, and a tax upon accounts for public utility services; and to amend the said chapter by adding thereto one section numbered 82, to provide for the election of a town manager and to prescribe the duties of said manager.
An Act to amend and reenact § 16-51 of the Code of Virginia, relating to the residence of trial justices.
An Act to amend and reenact § 8-58 of the Code of Virginia, relating to how summons for witnesses or jurors may be served.
An Act to amend and reenact § 58-780, as amended, of the Code of Virginia, relating to reassessment of real estate in certain counties.
An Act to amend and reenact § 58-78, as amended, of the Code of Virginia, which section defines gross income.
An Act to amend and reenact §§ 8 and 9 of Chapter 709 of the Acts of Assembly of 1952, approved April 8, 1952, which provided a charter for the town of Monterey, the sections relating to powers of the council.
An Act to amend and reenact § 46-255 of the Code of Virginia, relating to vehicles stopping or yielding right of way before entering Highway System.
An Act to amend and reenact § 8-182, as amended, of the Code of Virginia, relating to the selection of jurors so as to provide for an increase tn the number thereof in certain cities.
An Act to amend and reenact § 28-170 of the Code of Virginia, as to licenses to take crabs; amount of tax; restrictions on privilege.
An Act to amend the Code of Virginia by adding thereto a new section numbered § 14-184.1, relating to fees for services in civil cases in the municipal courts of certain cities.
An Act to provide a new charter for the town of Broadway in the county of Rockingham and to repeal Chapter 226 of the Acts of Assembly of 1885-1886, approved February 26, 1886, which incorporated the town of Broadway in the county of Rockingham, and all amendments thereof.
An Act to appropriate the public revenue for the two years ending respectively on the thirtieth day of June, 1955, and the thirtieth day of June, 1956, 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 act, and all parts of all acts inconsistent with this act to the extent of such inconsistency.
An Act to amend and reenact § 46-284 of the Code of Virginia, relating to certain signals required to be given by persons operating motor vehicles on starting, stopping or turning.
An Act to limit the bringing of actions to contest the validity of the taxes, assessments, tolls, rates, or other levies authorized to be made for the payment of certain bonds or the interest thereon, or of any pledge of revenue or property to secure payment thereof.
An Act to amend and reenact § 22-126, as amended, of the Code of Virginia, relating to the authority of counties and cities to levy a school tax.
An Act to amend and reenact Chapter 399 of the Acts of Assembly of 1942, approved April 8, 1942, which was continued in effect by § 58-968 of the Code of Virginia, relating to conditions and procedure under which certain real estate taxes may be compromised and settled in certain counties and cities.
An Act to amend and reenact Sec. 144(c) of Chapter 34, as amended, of the Acts of Assembly of 1918, approved February 7, 1918, which chapter provided a new charter for the City of Norfolk, and which section relates to the powers and duties of the Norfolk Port Authority.
Proposing amendment to § 115-a of the Constitution of Virginia
An Act to authorize the Department of Conservation and Development to acquire lands and rights therein for the establishment of a State forest preserve in Goshen Pass, Rockbridge County; to authorize such Department to accept gifts and grants for such purposes and to operate the same as a State forest preserve; and to appropriate funds.
An Act to amend and reenact §§ 58-963 and 58-964 of the Code of Virginia, relating to penalties for failure to pay certain taxes and levies and interest on, and collection of taxes not paid when due.
An Act to amend and reenact § 58-266 of the Code of Virginia imposing fees on the issuance of certain licenses, so as to provide for the payment thereof into the State treasury.
An Act to amend the Code of Virginia by adding thereto in Title 3 a chapter numbered 16.1 containing §§ 3-840.1 and 3-340.2, relating to certain dietary foods and drinks so as to provide that no sugar shall be added thereto, and to provide penalties for violations.
An Act to amend and reenact § 46-65 of the Code of 1950, as amended, relating to limitations on imposition of taxes and license fees imposed by cities, towns and certain counties on motor vehicles.
Joint Resolution Proposing amendment to § 169 of the Constitution of Virginia.
An Act to amend and reenact § 9 of Chapter 18 of the Acts of Assembly of 1946, approved February 18, 1946, which provided a new charter for the town of Wytheville, the section relating to the licensing of motor vehicles of residents of the town.
An Act to amend and reenact § 58-681 of the Code of Virginia, relating to reports of public service corporations to the State Corporation Commission of real property and personal property in certain counties.
An Act to amend and reenact § 15-320 of the Code of Virginia, relating to the duties of the director of finance in certain counties.