Taxation

1954
An Act to amend the Code of Virginia by adding a new section numbered 58-1162.1, relating to waiving the time limitation on the assessment of omitted or additional State taxes.
An Act to provide a new charter for the town of Elkton in Rockingham County, and to repeal Chapter 347 of the Acts of Assembly of 1908, approved March 14, 1908, which provided a charter for said town, and all amendments thereof.

An Act to amend and reenact § 28-178 of the Code of Virginia, as to license tax for buying, marketing and shipping clams or scallops.
An Act to amend and reenact §§ 61, 62 and 68 of Chapter 888 of the Acts of Assembly of 1928, approved March 21, 1928, being the charter of the town of Luray, the sections relating to the election, term of office and compensation of a justice of the peace, and providing for the appointment, duties and compensation of a trial justice.
An Act to amend and reenact § 58-851.1 of the Code of Virginia, which was enacted by Chapter 39 of the Acts of Assembly of 1952, approved February 14, 1952, relating to levy of capitation taxes in counties.
An Act to amend and reenact § 58-772.1, as amended, of the Code of Virginia, relating to the assessment and reassessment of certain real property.
An Act to amend and reenact § 4, as amended, of Chapter 809 of the Acts of Assembly of 1920, approved March 19, 1920, which provided anareet for the city of Bristol, the section relating to the powers of the city.
An Act to amend the Code of Virginia by adding in Chapter 2 of Title 17 a new article numbered 3.1 consisting of §§ 17-88.2, 17-88.8 and 17-88.4, so as to provide for the recordation of certain material and the subsequent incorporation thereof by reference.
An Act to amend and reenact § 28-186 of the Code of Virginia, as amended, as to oyster barrelers, shuckers and packers.
An Act to amend and reenact § 15-152.8 of the Code of Virginia, relating to composition of courts in annexation cases.
An Act to amend and reenact § 58-851 of the Code of Virginia, relating to different rates of levy on different classes of property.
An Act to amend the Code of Virginia by adding a section numbered 58-81.1, authorizing an accelerated amortization rate, upon certain facilities designed to control pollution, for income tax purposes.
An Act to provide for the incorporation of the town of Weber City in the county of Scott and to provide a charter therefor.
An Act to amend Chapter 39 of the Acts of Assembly of 1932, approved February 20, 1982, which provided a new charter for the city of Winchester, by adding §§ 1.01, 1.02, 1.03 and 3.01, and to amend and reenact §§ 17, 18, and 24 as amended, of said chapter, the new and the amended sections relating to the assessment and collection of licenses and taxes, the acquisition of property for public purposes, police and welfare powers, the office of vice-mayor, the laying out of streets and the pavement and repair of sidewalks, bond issues and indebtedness, and civil and police justices.
An Act to amend and reenact §§ 58-178, 58-179 and 64-127 of the Code of Virginia, relating to receipts for certain taxes paid and furnishing list of heirs by personal representatives to certain courts
An Act to amend and reenact § 58-784.2 of the Code of Virginia, relating to the postponement of general reassessments of real estate in counties.
An Act to amend the Code of Virginia, by adding thereto a section numbered 14-195.1, so as to provide that the premium or cost of certain bonds shall be taxed as part of costs of court.
An Act to amend the Code of Virginia by adding thereto a section numbered 58-266.4, relating to local license taxes.
An Act to amend and reenact § 46-64, as amended, of the Code of Virginia, relating to county, city and town license fees and taxes on vehicles.
An Act to amend the Code of Virginia by adding a section numbered 58-780.1, relating to the validation of certain general reassessments of real estate in certain counties.
An Act to amend and reenact § 58-648 as amended, of the Code of Virginia and to amend the Code of Virginia by adding a section numbered 58-648.1, relating respectively to inapplicability of the road tax on urban bus systems based on certain gross receipts and computation of the road tax on urban bus systems based on certain gross receipts, and to repeal §§ 58-646 to 58-659, inclusive, of the Code of Virginia, relating to State license and property taxes on motor vehicle transportation companies in cities and towns.
An Act to amend and reenact § 58-758 of the Code of Virginia, relating to the assessment of real estate for local taxation, so as to define the term 'taxable real estate' as including a leasehold interest in every case in which the land or improvements, or both, as the case may be, are exempt from assessment for taxation to the owner.
An Act to provide a new charter for the town of Middletown; and to repeal Chapter 870 of the Acts of Assembly of 1946, approved March 28, 1946, which provided a charter for the town.
An Act to authorize certain counties to exempt manufacturing establishments from local taxation under certain conditions.
An Act to amend the Code of Virginia by adding a section numbered §8-105.1, to permit the filing of income tax returns of individuals tn the Department of Taxation.
An Act to amend and renact § 18-17, as amended, of the Code of Virginia relating to appointment of conservators of the peace.
An Act to amend and reenact § 15-607 of the Code of Virginia, relating to certain powers of cities and towns and of counties, respectively, in connection with projects for which they may borrow money and issue bonds, and to amend the Code of Virginia by adding thereto a section numbered § 15-621.1 relating to limitation of actions in connection with authorization, issuance and delivery of bonds under § 15-606 et seq. of the Code of Virginia.
An Act to amend and reenact § 15-250, as amended, of the Code of Virginia, relating to certain counties borrowing to meet casual deficits.
An Act to amend and reenact § 58-359 of the Code of Virginia, relating to license taxes on slot machine operators and exemptions.
An Act to amend and reenact § 58-820 of the Code of Virginia, as amended, relating to retail merchants, so as to classify caterers as retail merchants.
An Act to amend and reenact 8§ 60-20, 60-22 as amended, 60-42 as amended, 60-45, 60-46, 60-47 as amended, 60-49, 60-67, 60-68 as amended, 60-69, 60-70, 60-71, 60-73, 60-73.1 as amended, and 60-75 of the Code of Virginia, and to amend the Code by adding a new section numbered 60-118, the amended and new sections pertaining to the 'Virginia Unemployment Compensation Act' and relating respectively to the definition of unemployment, the definition of wages, the determination of benefits, the duration of benefits, the eligibility for benefits, the disqualification for benefits, the effect of Commission, Appeal Tribunal and Deputy decisions; to the eligibility of employers for a reduction in the maximum contribution rate; the individual's benefit wages, the employer’s benefit wages, the employer’s benefit wage ratio, the State experience factor, the increase of contribution rates, the decrease of contributions, the acquisition of liable businesses and a saving clause.
An Act to amend and reenact §§ 58-732 as amended, 58-739.3 and 58-744 as amended of the Code of Virginia and to amend the Code of Virginia by adding thereto sections numbered 58-744.1, 58-744.2, 58-748.2 and 58-758.1:1, the amended and new sections relating to taxes on certain fuels so as to provide for the licensing of certain persons; to require that certain reports be filed and providing penalties for failure to file such reports; and providing for refunds in certain cases.
An Act to amend anfl 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 § 58-412 as amended of the Code of Virginia, relating to what is not included as capital for State property taxation.
An Act to amend and reenact § 58-12, as amended, of the Code of Virginia, relating to certain property exempt from State and local taxation, so as to allow certain additional property to be tax exempt.
An Act to amend and reenact § 58-960 of the Code of Virginia, relating to the mailing of bills to taxpayers by the treasurers of cities and counties.
An Act to provide for the transfer from the Division of Motor Vehicles and the Commissioner thereof to the State Corporation Commission, and to confer upon and vest in the latter certain powers, duties and functions in relation to the regulation and taxation of certain carriers of persons and property by motor vehicles; and to this end to amend the Code of Virginia by adding sections numbered 56-279.1, 56-804.1 through 56-804.12, and to amend and reenact §§ 56-304 and 58-627 of the Code of Virginia, the added and amended sections relating to motor vehicle carriers generally, and providing for the filing fees for applicants for certain certificates, the identification of vehicles, warrants, registration cards and markers, defining and providing for the registration and taxation of certain carriers, fees, road taxes, agents for service of process, prohibiting certain acts and providing penalties for violations and the enforcement thereof; and to repeal §§ 46-134 through 46-140, 46-142 through 46-151, 46-158 and 46-158.1 and all amendments thereof, of the Code of Virginia, relating generally to the same matters.
An Act to amend the Code of Virginia by adding a section numbered 58-963.1, providing 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 reenact § 58-78.1 of the Code of Virginia which was enacted as Chapter 447 of the Acts of Assembly of 1952, relating to compensation of certain members of the armed forces.
An Act to amend and reenact § 58-778 of the Code of Virginia, relating to the assessment of certain real property held by different owners in two or more parcels.

1956
An Act to amend and reenact § 58-478 of the Code of Virginia, relating to power of certain towns to tax certain shares of bank stock so as to extend the power to other towns.
An Act to amend and reenact §§ 6.11, 6.12 and 10.01 of Chapter 9 of the Acts of Assembly of 1952, Extra Session, approved December 16, 1952, being the Charter of the city of Hampton, the sections relating, respectively, to budget hearings, adoption of the budget, and the Director of Public Welfare; to amend said Chapter by adding therein sections numbered 4.08, 5.05, 5.06, 6.18, 6.18 (a), 6.18 (b), 6.19 and 6.20, the new sections relating, respectively, to absence of the City Manager, Department of Public Safety, fire and police functions, Division of Purchases, emergency requirements, purchasing specifications, penalties for nonpayment of taxes; and to repeal §§ 5.01, 5.02, 5.08 and 5.04 of said chapter, the sections relating, respectively, to the City Purchasing Agent, centralized purchasing procedures, procedures for emergency purchases, and purchasing specifications.
An Act to amend and reenact § 58-784.2, as amended, of the Code of Virginia which was enacted as § 58-784, relating to postponement of reassessments of real estate.
AN ACT to amend and reenact § 58-141 of the Code of Virginia, relating to execution of certain income tax returns.
An Act to amend and reenact § 58-82, as amended, of the Code of Virginia, relating to limitations on income tax deductions of non-residents.
HOUSE JOINT RESOLUTION NO. 44 Proposing amendments to §§ 155 and 161 of the Constitution of Virginia.
An Act to amend and reenact § 2 of Chapter 875 of the Acts of Assembly of 1946, approved March 28, 1946, which provided a charter for the city of Radford, the section relating to powers of the city.
An Act to amend and reenact §§ 1, 28, 25, 81, 84, 44, 45, 51, 59, 66, 88, 84, 86, 88, 89, 90, 104, 105, 109, 110, 112, as heretofore amended, of an act entitled, "An Act to incorporate the City of Newport News, in the County of Warwick, and to provide a charter therefor"
An Act to authorize the governing bodies of certain counties to provide for annual assessment of real estate in such counties; to provide for assessments of real estate, appeals from assessments and other matters in connection therewith.
AN ACT to amend and reenact § 58-1118, as amended, of the Code of Virginia, relating to application for relief from State taxes.
An Act to amend and reenact § 58-105, as amended, of the Code of Virginia, relating to individual income tax returns.
AN ACT to amend and reenact § 26-40, as amended, of the Code of Virginia, relating to securities in which fiduciaries may invest.
An Act to amend and reenact § 4 and §§ 18 and 14, as amended, Chapter 288 of the Acts of Assembly of 1924, approved March 1924, which provided a charter for the town of Salem, the section relating to powers of the town and town ordinances.
An Act to provide a new charter for the town of Farmville, in the county of Prince Edward, and to repeal all former charters and all amendments thereto.
An Act to amend and reenact § 4-109 of the Code of Virginia, relating to stamps, crowns, and lids evidencing payment of excise taxes upon beverages of not more than three and two-tenths per centum alcohol.
AN ACT to amend and reenact § 58-188 of the Code of Virginia, relating to consolidated or separate corporation income tax returns.
An Act to amend and reenact § 29-184.2 of the Code of Virginia, relating to dog wardens in certain counties.
An Act to amend and reenact § 58-984, as amended, 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 provide for the assessment and equalization of assessments of real estate in certain cities; to authorize the transfer to the assessor appointed pursuant to this act of the duties of the commissioner of the revenue in respect to the assessment of real estate, with power to make up the 'land books in such cities and to extend the taxes thereon; to provide for the appointment of boards of equalization in such cities and prescribing their powers and duties; and to repeal certain acts.
An Act to authorize the creation of special taxing districts in certain cities and to confer upon the governing bodies thereof power to provide facilities and services therein and in this connection to exercise certain powers and perform certain acts therein and adjacent thereto; providing for the issuance of bonds, the adoption of ordinances, levy and collection of taxes, assessments and charges, and the handling thereof; and authorizing the exercise by such governing bodies of certain powers in relation to health, safety and improvements to the public or portion thereof.
An Act to amend and reenact § 58-78, as amended, of the Code of Virginia, relating to gross income for purposes of income taxation.
An Act to amend the Code of Virginia by adding a new section numbered 58-412.2, to provide that certain processors of poultry are subject to the tax on capital.
An Act to amend and reenact §§ 58-798, 58-794 and 58-795 of the Code of Virginia, relating to general reassessments of real estate so as to make said sections applicable to towns.
AN ACT to amend and reenact §§ 58-797 and 58-798 of the Code of Virginia, relating to annual lists of deeds, and of judgments for partition or recovery of lands and of lands devised to be made out by clerks of courts.
An Act to amend and reenact § 4-41 of the Code of Virginia, relating to the evidencing of payment of excise taxes upon beer.
AN ACT creating a Commission to Study State and Local Revenues and Expenditures and Related Matters; the need for additional revenues, if any, and the advisability of the adoption of a general retail sales and use tax; to prescribe the Commission’s powers and duties, and to make an appropriation to cover the cost of the study.
An Act to amend the Code of Virginia by adding a section numbered 58-896.1, to impose a license tax upon certain suppliers of certain forest products.
An Act to amend and reenact § 58-418 of the Code of Virginia, exempting certain businesses and professions from a tax on capital so as to exempt certain other businesses.
An Act to authorize the governing bodies of certain counties to provide for annual assessment of real estate in such counties; to provide for the appointment of such assessors and prescribe their powers, terms of office and duties; to provide for the compensation of such assessors; to prescribe certain duties of the commissioners of the revenue for such counties; to provide for assessments of real estate, appeals from assessments and other matters in connection therewith; and to repeal certain acts and parts thereof.
An Act to amend and reenact § 22 of Chapter 150 of the Acts of Assembly of 1980, approved March 20, 1980, which act provided a new charter for the town of Bluefield, the section relating to the town treasurer.
AN ACT to amend and reenact § 58-862 of the Code of Virginia, relating to merchants placing vending machines.
An Act to amend and reenact § 58-987 of the Code of Virginia, relating to when certain tax tickets may be destroyed.
An Act to amend and reenact §§ 8, as amended, 4, 5, as amended, 6 and 7 of Chapter 125 of the Acts of Assembly of 1872-78, approved March 8, 1878, which incorporated the town of Louisa, in Louisa County, the amended sections relating to officers of the town and the powers of council, the duties and powers of the mayor, elections and the appointment, and duties and powers of the town sergeant and the town secretary.
An Act to amend and reenact § 15-820, as amended, of the Code of Virginia, relating to the director of finance and the department of finance in certain counties, so as to add certain provisions relating to the assessment of real estate.
An Act to revise, rearrange, amend and recodify the general corporation laws of Virginia; to that end to repeal Title 18 of the Code of Virginia, which includes Chapters 1 through 15 and Sections 18-1 through 18-292 of the Code of Virginia, as amended, which Title relates to corporations and securities generally; to amend the Code of Virginia by adding thereto, in lieu of such Title, Chapters and Sections of the Code repealed by this Act, a new Title numbered 18.1 which Title includes five Articles numbered 1 through 5 and new Sections numbered Sections 13.1-1 through 13.1-527, relating to corporations and securities generally.
AN ACT to amend and reenact § 58-494, as amended, of the Code of Virginia, exempting certain fire insurance companies from license tax.
An Act to amend and reenact §§ 84-5, 84-26 and 84-27 of the Code of Virginia, relating to homestead and certain other exemptions so as to increase the amount thereof.
An Act to amend and reenact 8§ 8, 5, 8 and 19 of Chapter 887 of the Acts of Assembly of 1948, approved March 1, 1948, which provided a new charter for the town of Pulaski, the amended sections relating, respectively, to the town boundaries, town powers, councilmen, and the town manager.
An Act to amend and reenact § 58-158, as amended, of the Code of Virginia, relating to classification and exemptions of beneficiaries for purposes of taxation of inheritances and rates of tax so as to increase certain exemptions.
An Act to amend and reenact §§ 58-431, 58-445, 58-447, 58-459 and 58-468, relating to fees and taxes payable by corporations, the filing of returns and the effect of failure to pay taxes and file returns; and to repeal §§ 58-446, 58-452 and 58-458, relating to tax payments by corporations.
An Act to amend the Code of Virginia by adding a new section numbered 24-129.1, relating to the payment of State poll taxes and the certification of payment by the treasurer.
AN ACT to amend and reenact § 46-64, as amended, of the Code of Virginia, relating to power of counties, cities and towns to levy and collect license fees on motor vehicles so as ta repeal the requirement of a referendum in certain counties.
An Act to amend and reenact § 4, as amended, of an act entitled “An Act to incorporate the town of Courtland in the county of Southampton”
An Act to amend and reenact § 46-22 of the Code of Virginia, relating to reciprocal agreements with respect to taxes imposed on motor vehicles,
An Act to amend and reenact §§ 60-12, 60-14 as amended, 60-20 as amended, 60-22 as amended, 60-25, 60-39, 60-42 as amended, 60-45 as amended, 60-46 as amended, 60-47 as amended, 60-63 as amended, 60-64, 60-67 as amended, 60-68 as amended, 60-70 as amended, 60-76.1, 60-81, 60-88, 60-96, 60-97 and 60-98 of the Code of Virginia, and to amend the Code by repealing §§ 60-6, 60-8 and 60-45 as amended, and adding four new sections numbered 60-6.1, 60-8.1, 60-45.2 and 60-76.2, the amended, repealed and new sections pertaining to the 'Virginia Unemployment Compensation Act' and relating respectively to the definition of employer, the definition of employment, the definition of unemployment, the definition of wages, contingencies affecting the operations of the title, State-federal co-operation, the weekly benefit amount, the duration of benefits, the eligibility for benefits, the disqualification for benefits, the amount of taxes, the use of collections in financing administrative expenditures, the eligibility of employers for a reduction in the maximum contribution rate, the individual's benefit wages, the employer's benefit wage ratio, the reduced contribution rate permissible under federal amendment, refunds, the termination of coverage, the moneys constituting Unemployment Compensation Administrative Fund, expenditures solely for costs of administration, the replacement of funds lost or expended for unnecessary purposes, the definition of base period, the definition of benefit year, the duration of benefits and the computation of the contribution rate of delinquent employers.
An Act to revise, rearrange, amend and recodify the general laws of Virginia, relating to courts not of record; to that end to repeal Title 16 of the Code of Virginia, which title includes Chapters 1 to 6 and §§ 16-1 to 16-129.1 and Chapter 7 including §§ 16-172.1 to 16-172.84, inclusive, of the Code of Virginia, as amended, which title relates to courts not of record; to amend the Code of Virginia by adding thereto in lieu of the foregoing title, chapters and sections of the Code re- pealed by this act a new title numbered 16.1, which title includes eight new chapters numbered 1 to 8, both inclusive, and new sections numbered §§ 16.1-1 to 16.1-217, both inclusive, relating to courts not of record; to prescribe when such revision and recodification shall become effective; and to repeal all acts and parts of acts in conflict with the provisions of this act.
An Act to amend and reenact § 58-806, as amended, of the Code of Virginia, relating to license tax applicable to wholesale merchants, so as to reduce such tax.
An Act to amend and reenact § 3.01, §§ 8.05 and 8.11, as amended, § 8.14, § 4.02, as amended, § 8.05, §§ 9.08 and 9.06, as amended, § 9.09, and §§ 9.12, 9.19 and 10.01, as amended, of Chapter 586 of the Acts of Assembly of 1950, approved April 7, 1950, being the charter of the city of Alexandria; to amend said chapter by adding thereto a section numbered 4.08; and to repeal §§ 8.08 and 9.07 of said chapter.
An Act to amend and reenact §§ 58-688 and 58-689 of the Code of Virginia relating to road tax on motor vehicle carriers, based on gross receipts.
An Act to amend and reenact § 58-266.8, as amended, of the Code of Virginia, relating to powers of taxation of certain counties so as to extend such powers to other counties, and to amend the Code of Virginia by adding thereto a section numbered 58-266.5, relating to the situs for local license taxation.
An Act to amend and reenact § 46-64, as amended, of the Code of Virginia, relating to taxes and license fees upon vehicles in cities, towns and certain counties.
An Act to amend the Code of Virginia by adding in Chapter 1 of Title 21 an article numbered 9, containing §§ 21-112.10 through 21-112.29, providing in Soil Conservation Districts for the creation of watershed improvement districts, the procedure governing the same, providing that when created they shall be political subdivisions of the State, providing for the government of such districts, adding additional territory thereto, providing for the holding of referenda on the creation of such districts and the levy of taxes therein, providing for the levy, collection and expenditure of taxes on real property tn such districts, imposing duties on the governing bodies of certain counties, and the appointment of persons to administer the affairs of such districts.
An Act to amend and reenact §§ 2, 4, as amended, 12 and 18 of Chapter 428 of the Acts of Assembly of 1986, approved March 80, 1986, which provided a charter for the town of Vinton, the sections relating to powers of the town council, and enactment of ordinances and emergency measures.
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 school taxes.
AN ACT to amend the Code of Virginia by adding a section numbered 29-184.8 to provide for enforcement of dog laws in certain counties; to transfer certain powers in such connection from game wardens and to confer the same upon dog wardens and deputy dog wardens; to provide for appointment of dog wardens and deputy dog wardens, their terms of office, powers, duties and compensation; and to provide for license taxes and the disposition thereof.
An Act to amend the Code of Virginia by adding a new section numbered 58-770.1, empowering commissioners of the revenue to assess real property in the name of 'unknown owner'.
An Act to impose and provide for the collection of a license tax on persons furnishing and supplying stamps, coupons, tickets or devices redeemable for cash or goods, merchandise or commodities; to require the keeping of records and the making of reports; and to confer powers and impose duties on the State Tax Commissioner.
An Act to amend Chapter 393 of the Acts of Assembly of 1932, approved March 29, 1982, which provided a charter for the city of Williamsburg by adding sections numbered 84.1 through 84.6, providing for a Department of Finance and divisions thereof for the city, the director thereof, the powers and duties of the director, and to transfer certain duties of the treasurer to such department and director.
An Act to amend and reenact §§ 58-810 and 58-826 of the Code of Virginia, relating to license taxes on wholesale and retail merchants respectively so as to require refunds of certain overpayments of such tax.