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Taxation

1956
AN ACT to amend and reenact §§ 58-627, 58-628, 58-629, 58-682, and to amend the Code of Virginia by adding therein § 58-634.1, the amended and new sections relating to road tax on motor carriers, "calculated on fuel used within this State.
An Act to amend and reenact § 2 of Chapter 198 of the Acts of Assembly of 1950, approved March 14, 1950, which provided a new charter for the city of Martinsville, the section relating to the powers of ue sig
An Act to amend and reenact §§ 58-91, 58-94, 58-106, 58-108, 58-109, 58-110, 58-111, 58-112, 58-113, 58-117, 58-126, 58-878, 58-961, 58-966, and 58-978 of the Code of Virginia, relating to income taxes; and §§ 58-504, 58-524, 58-526, 58-530, 58-531, 58-556, 58-557, 58-560, 58-565, 58-566, 58-568, 58-570, as amended, 58-576, as amended, 58-581, 58-586, 58-588, 58-590, 58-591, 58-607, 58-610, 58-613, and 58-622 of the Code of Virginia, relating to taxes on public service corporations; and to repeal §§ 58-86.2, 58-86.3, 58-86.4, as amended, and 58-86.5 of the Code of Virginia, relating to contingent income tax credits, and § 58-513 of the Code of Virginia, relating to public service corporations.
An Act to amend the Code of Virginia by adding a section numbered 58-838.5:1 to require annual registration of certain persons subject to the forest products tax; to provide for a registration fee and disposition of the same.
An Act to amend and reenact §§ 7 and 8, as amended, of Chapter 3 of Chapter 168 of the Acts of Assembly of 1874-5, approved March 11, 1875, which provided a charter for the city of Petersburg and to further amend Chapter 8 of such charter by adding thereto §§ 8(a), 9.1, 9.2, 9.8 and 9.4; and to amend and reenact § 4, as amended, of Chapter 6 of said charter; and to further amend said charter by adding thereto a Chapter 4A containing §§ 1-9; and to repeal § 9, as amended, of Chapter 8 of said charter.
An Act to amend the Code of Virginia by adding thereto a section numbered 58-688.1, relating to optional reports by certain motor carriers for taxation under the motor fuel road tax.
An Act to amend and reenact § 58-12, as amended, of the Code of Virginia, relating to property exempt from taxation.
An Act to amend and reenact § 58-1142 of the Code of Virginia, relating to correction of erroneous assessments of local levi [H 383]
An Act to amend and reenact § 58-960, as amended, of the Code of Virginia, relating to mailing of tax bills by treasurers.
AN ACT to amend and reenact § 9 of Chapter 88 of the Acts of Assembly of 1952, approved February 14, 1952, which incorporated the city of Virginia Beach, the section relating to imposition of taxes on real and personal property within the city of Virginia Beach.
An Act to amend and reenact § 6-234 of the Code, as amended, relating to annual license tax on credit unions.
An Act to amend and reenact § 58-688.1 of the Code of Virginia, relating to charges of cities and towns for use of roads, and permitting the deduction of certain charges from gross receipts subject to taxation.
AN ACT to amend the Code of Virginia by adding a section numbered 58-514.1, relating to the penalty for nonpayment of State taxes by a public service corporation within the time prescribed by law.
An Act to amend and reenact § 58-71 of the Code of Virginia, relating to taxes on suits and writ taxes generally.
An Act to amend and reenact §§ 6-279, 6-285, 6-286, 6-290, 6-801, 6-302, 6-809, 6-810, 6-816, 6-817, 6-820, 6-828, 6-888 of the Code of Virginia, all being part of the Small Loan Act, and to amend the Code of Virginia by adding thereto § 6-816.1, in order to increase the maximum amount of loan from $800 to $600, to provide a rate of charge on such increase, and to provide certain additional requirements relating to the issuance of licenses and conducting business there.
AN ACT to amend and reenact § 12 as amended 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 amend and reenact § 28-170, as amended, of the Code of Virginia, relating to licenses to take crabs.
An Act to provide for the submission of a proposed amendment to § 169 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 amend and reenact § 8, as amended, of Chapter 194 of the Acts of Assembly of 1984, approved March 27, 1984, which provided a new charter for the town of Lawrenceville, Virginia, so as to provide that the town may levy taxes to meet obligations imposed by certain bond issues.
AN Act to amend and reenact §§ 58-838.5 and 58-838.8 of the Code of Virginia, relating to the forest products tax so as to make certain increases therein.
An Act to appropriate the public revenue for the two years ending respectively on the thirtieth day of June, 1957, and the thirtieth day June, 1958.
An Act to amend and reenact § 29-184.1, as amended, of the Code of Virginia, relating to license tax on dogs in certain counties.
An Act to amend and reenact § 58-249 of the Code of Virginia, relating to quarterly license taxes.
An Act to amend the Code of Virginia by adding a section numbered 58-919.1, to provide that certain records may be destroyed after first being microphotographed or otherwise reproduced.
AN ACT to amend and reenact §§ 58-228 and 58-238 of the Code of Virginia, relating to gift taxes.
An Act to amend and reenact §§ 58-546, 58-547, 58-548, 58-549, 58-550, 58-551, 58-552, 58-553, 58-554, and 58-555 of the Code of Virginia, relating to taxes on express companies.
Proposing amendment to § 169 of the Constitution of Virginia
1956es
An Act to amend and reenact § 58-12, as amended, of the Code of Virginia, relating to property exempt from taxation.
An Act to amend and reenact § 87 of Chapter 216 of the Acts of Assembly of 1952, approved March 7, 1952, which provided a new charter for the city of Roanoke, relating to the duties of the city treasurer.
An Act to create a legislative committee of the House and Senate to investigate and hold hearings relative to the activities of corporations, associations, organizations and other groups which encourage and promote litigation relating to racial activities; to provide for the organization, powers and duties of said committee; to provide for hearings; to authorize said committee to issue subpoenas and require testimony; to provide for application to court for an order requiring any person to appear and testify who fails or refuses to do so; to provide for witness fees; to provide for employment of a clerical and investigative force by the committee; to provide for payment of expenses; to appropriate funds for use of the committee; to provide that the Attorney General or other legal counsel shall represent said committee; and for other purposes.
An Act to amend and reenact § 15-8, as amended, of the Code of Virginia, relating to the powers of boards of supervisors.
An Act to amend and reenact § 15-577 of the Code of Virginia, relating to county and city budgets; to amend and reenact § 22-117 of the Code of Virginia, relating to when State funds are to be paid for public schools; to amend and reenact § 22-125 of the Code of Virginia, relating to procedure when governing body refuses to provide funds for public school purposes; to amend and reenact § 22-126 of the Code of Virginia, as amended, relating to school levies and the use thereof ; to amend and reenact § 22-127 of the Code of Virginia, relating to cash appropriations in lieu of school levies; to amend and reenact § 22-129 of the Code of Virginia, relating to town levies and appropriations for public school purposes; to amend and reenact § 22-138 of the Code of Virginia, relating to unexpended school funds; to amend the Code of Virginia by adding thereto a section numbered 22-127.1, relating to levies and appropriations by the governing bodies of counties, cities and towns for school purposes, so as to authorize such governing bodies to withhold funds already made available for school purposes, and to provide penalties for violation.
An Act to amend and reenact § 1 of Chapter 716 of the Acts of Assembly of 1956, approved March 31, 1956, relating to the appropriation of the public revenue for the two years ending, respectively, on the thirtieth day of June, 1957, and the thirtieth day of June, 1958, so as to provide that the sums appropriated in Items 188, 184, 187, 188 and 148 shall be for the maintenance of an efficient system of elementary and secondary schools, respectively; to establish and define an elementary and secondary public school system; to prohibit the expenditure of any of the funds appropriated by such items in support of any system of public schools which is not efficient; and to provide for and prescribe the conditions under which such funds may be expended for educational purposes in furtherance of education of Virginia students in elementary and secondary nonsectarian private schools.
1958
AN ACT to amend and reenact §§ 58-665 and 58-666 of the Code of Virginia, relating to special revenue taxes imposed on motor vehicle carriers of property and passengers.
An Act to provide a new charter for the Town of Dublin, County of Pulaski, Virginia; and to repeal Chapter 206 of Acts of the Assembly of 1906, approved March 14, 1906, and all amendments thereof; and all other acts inconsistent with this act.
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 general reassessments of real estate in certain counties.
An Act to allow the governing bodies of counties, cities and towns to exempt in whole or in part household goods and personal effects from taxation and, to this end, to amend the Code of Virginia by adding a section numbered 58-829.1 defining household goods and personal effects as a separate subject of taxation, classifying the same and providing how the governing bodies of counties, cities and towns may exempt in whole or in part such property from taxation.
An Act to repeal §§ 8-358.1 and 8-509.1 of the Code of Virginia, relating to the payment of taxes upon notes and other evidences of debt in actions at law and suits in equity.
AN ACT to provide a new charter for the town of Irvington and to declare void all former charters thereof.
AN ACT to amend the Code of Virginia by adding a section numbered 58-811.2, to provide for abatement of levies in certain cases.
An Act to amend and reenact § 23 of Chapter 217 of the Acts of Assembly of 1918, approved March 14, 1918, being the charter of the city of Clifton Forge, the section relating to the powers of council.
An Act to amend the Code of Virginia by adding a section numbered 58-115.2, relating to the admission into evidence and the effect of certain income information returns.
AN ACT to create a joint committee of the General Assembly to study and report upon the observance, administration and enforcement of certain provisions of the common law and of certain statutes and the activities of certain persons, corporations, associations and other groups in relation thereto; to provide for the selection, compensation and terms of office of the members thereof; to prescribe the duties and powers of such committee; to require reports of the committee to the General Assembly; to provide that the Attorney General or other legal counsel shall represent said committee; and to repeal Chapter 87 of the Acts of Assembly of the Extra Session of 1956 which created a legislative committee of the House and Senate to investigate the activities of certain corporations, associations, organizations and other groups, and which was codified as §§ 80-85 through 80-41 of the Code of Virginia.
AN ACT to amend and reenact §§ 58-445 as amended, 58-447 as amended, 58-458, and 58-468 as amended, of the Code of Virginia, and to repeal § 58-448 of the Code, all of which sections relate to certain fees and taxes assessed against corporations.
An Act to amend and reenact § 58-811.1 of the Code of Virginia, relating to assessment of new buildings.
AN ACT to amend the Code of Virginia by adding in Title 5 a chapter numbered 6, containing sections numbered 5-47 through 5-61, to create the Virginia Airports Authority and prescribe its powers and duties in connection with airports and air navigation facilities; to confer on the Authority the power of eminent domain, with certain restrictions; to authorize the Authority to borrow money and issue evidence of indebtedness; to authorize the Authority to enter into certain contracts with respect to its airports and facilities; to authorize the acceptance, receipt and disbursement of funds by the Authority; to provide the conditions for certain exemptions from taxation; to provide for joint operation of airports with other political subdivisions or agencies of this or other states or the United States in certain cases; to provide for certain agreements; and to permit the creation of local airport authorities and prescribe their powers and duties.
An Act providing for the organization of a Parking Authority as a public body and body politic and corporate by certain counties; authorizing and empowering the Authority to acquire, construct, reconstruct, equip, improve, extend, enlarge, maintain, repair and operate off-street parking facilities; providing for the issuance of revenue bonds of the Parking Authority, payable solely from revenues; to pay all or any part of the cost of such parking facilities; granting to the Authority power to acquire necessary real and personal property and to exercise the power of eminent domain; providing for the imposition and collection of rates, rentals, fees and charges for the use of land for the services furnished by the parking facilities; authorizing the issuance of revenue refunding bonds; exempting from taxation and assessment such bonds and the parking facilities and the income therefrom; and prescribing the powers and duties of the Authority in connection with the foregoing and the rights and remedies of the holders of any bonds issued under the provisions of this act.
AN ACT to amend the Code of Virginia by adding thereto a new section numbered 12-57.1, relating to delivery by the State Corporation Commission of certain tax assessments, report forms and correspondence; and to repeal §§ 12-22 and 12-28 of the Code, relating, respectively, to the maintenance by the Commission of a register of corporations, and to the issuance of charters and licenses by the Commission.
An Act to amend and reenact § 4-42, as amended, of the Code of Virginia, relating to refund of taxes on beer subsequently destroyed.
An Act to amend and reenact § 58-1068 of the Code of Virginia, relating to time for redemption of delinquent lands.
An Act to amend and reenact § 58-795 of the Code of Virginia, to provide that there may be, for town taxation and debt limitation, a general reassessment of real estate in any town, and to further provide for procedure to be followed.
An Act to provide a new charter for the town of Boydton; and to repeal Chapter 114 of the Acts of Assembly of 1874, approved March 16, 1874, which incorporated such town, and all amendments thereof.
An Act to amend and reenact §§ 58-687 as amended, 58-698, 58-695, 58-718 as amended, and 58-728 of the Code of Virginia, relating to definitions and duties of dealers, limited dealers, jobbers and limited jobbers in paying motor fuel taxes and filing reports; and to amend the Code by adding a section numbered 58-780.2, relating to certain information to be furnished by the Commissioner of the Division of Motor Vehicles to such persons.
An Act to amend and reenact § 58-1107, as amended, of the Code of Virginia, relating to parcels of land which may be covered by one bill in proceedings to enforce tax liens.
An Act to amend and reenact § 58-828 of the Code of Virginia, relating to the furnishing of certain certificates by the clerks of the courts.
AN ACT to amend and reenact § 58-117, as amended, of the Code of Virginia, relating to when and how individual and fiduciary income taxes payable and collectible.
AN ACT to amend and reenact § 16 of the Charter of the Town of Appomattox, which was granted by order of the Circuit Court of the County of Appomattox on June second, nineteen hundred twenty-five, relating to license taxes.
An Act to amend the Code of Virginia by adding a section numbered 58-821.1, to exempt certain establishments operated in connection with charitable or nonprofit hospitals or auxiliary associations thereof from taxation as retail merchants.
AN ACT to permit the governing bodies of certain counties to lay a uniform levy for school purposes in lieu of district levies; to provide how such action may be required; and to repeal certain acts.
AN ACT to amend and reenact § 29-184.2, as amended, of the Code of Virginia, relating to appointment, powers and duties of dog wardens in certain counties, so as to permit the appointment of such wardens in certain counties.
An Act to amend and reenact § 8, as amended, of Chapter 457 of the Acts of Assembly of 1920, approved March 24, 1920, which act amended and reenacted the charter of the town of Marion, and to amend said act by adding a section numbered 15, authorizing the town council to create a court of limited jurisdiction to be known as the police court of the town of Marion.
An Act to amend and reenact § 58-81, as amended, of the Code of Virginia, relating to deductions allowed taxpayers reporting income.
AN ACT to amend and reenact §§ 58-715 as amended, 58-719, 58-730 as amended, and 58-780.1 of the Code of Virginia, relating to refunds of tax on motor fuels, procedure therefor, disposition of funds collected, and restrictions on use of certain tax proceeds.
AN ACT to amend and reenact §§ 58-1141 and 58-1142, as amended, of the Code of Virginia, relating to the correction of erroneous assessments of local levies.
An Act to amend and reenact § 46-259.2 of the Code of Virginia, relating to the prohibition by counties of certain parking.
An Act to amend and reenact §§ 58-790 and 58-804 of the Code of Virginia, relating to general reassessment of real estate and preparation of land books.
An Act to amend and reenact § 29-184.8 of the Code of Virginia, relating to enforcement of dog laws in certain counties.
AN ACT to amend the Code of Virginia by adding thereto a section numbered 58-65.1, authorizing cities and counties to impose a city or county recordation tax in addition to the State recordation tax.
An Act to provide a new charter for the town of Hamilton, Virginia, and to repeal Chapter 107 of the Acts of Assembly, 1874-75, approved February 18, 1875, which incorporated such town.
An Act to amend and reenact § 58-770.1 of the Code of Virginia, relating to the assessment of real property in the name of "unknown owner".
An Act to amend and reenact § 58-266.3, as amended, of the Code of Virginia, relating to licenses in certain counties.
AN ACT to amend and reenact § 58-78, as amended, of the Code of Virginia, relating to definition of gross income and exclusions therefrom for purpose of income taxation.
An Act to amend and reenact § 56-56 of the Code of Virginia, relating to regulation of issuance of securities by public service companies.
An Act to amend and reenact §§ 2 and 8 of Chapter 261 of the Acts of the General Assembly of Virginia of 1986, which was continued in effect by § 58-769 of the Code of Virginia, § 3 of which chapter was amended by Chapter 422 of the Acts of the General Assembly of 1950, providing for the assessment of real estate in certain cities, in relation to the certification of real estate assessments on the land books and the composition of the board of review of real estate assessments.
An Act to amend and reenact § 46-64, as amended, of the Code of Virginia, relating to authority of counties, cities and towns to impose and collect license fees on motor vehicles.
An Act to amend and reenact § 28-a, as amended, of Chapter 875 of the Acts of Assembly of 1946, approved March 28, 1946, being the charter of the city of Radford, relating to the appointment of special justices for the city.
An Act to amend and reenact § 20, as amended, of Chapter $84 of the Acts of Assembly of 1946, approved March 28, 1946, which provided a charter for the city of Charlottesville, relating to tax levy; persons and property liable; amounts; additional taxation; tax liens.
An Act to amend the Code of Virginia by adding a section numbered 58-84.1, setting forth certain specific items Neh are not deductible in computing net income.
An Act to amend and reenact § 2, as amended, of Chapter 157 of the Acts of Assembly of 1908, approved March 10, 1908, which provided a new charter for the city of Portsmouth, so as to increase the number of wards in the city.
AN ACT to amend and reenact § 58-1024 of the Code of Virginia, relating to lien for taxes on real estate in certain political subdivisions.
AN ACT to amend and reenact §§ 58-335 and 58-841 as amended, of the Code of Virginia, relating to retail merchant license taxes, and to taxes on certain peddlers.
An Act providing for the organization of a Parking Authority as a public body and body politic and corporate by the city of Alexandria, in the Commonwealth of Virginia; authorizing and empowering the Authority to acquire, construct, reconstruct, equip, improve, extend, enlarge, maintain, repair and operate off-street parking facilities; providing for the issuance of revenue bonds of the Parking Authority, payable solely from revenues, to pay all or any part of the cost of such parking facilities; granting to the Authority power to acquire necessary real and personal property and to exercise the power of eminent domain; providing for the imposition and collection of rates, rentals, fees and charges for the use of and for the services furnished by the parking facilities; authorizing the issuance of revenue refunding bonds; exempting from taxation and assessment such bonds and the parking facilities and the income therefrom; and prescribing the powers and duties of the Authority in connection with the foregoing and the rights and remedies of the holders of any bonds issued under the provisions of this act, and to repeal Chapter 406 of the Acts of Assembly of 1956, approved March 15, 1956, which is cited as the 'Alexandria Parking Authorities Act'.
An Act to amend and reenact § 58-859, as amended, of the Code of Virginia, relating to licenses on operators of machines operated on the coin-in-the-slot principle.
AN ACT to amend and reenact § 3 of Chapter 45 of the Acts of Assembly of 1958, approved February 18, 1958, relating to referenda to require the governing bodies of certain counties to lay a uniform levy for school purposes in lieu of district levies.
AN ACT to amend and reenact §§ 3.02 as amended, 8.05 as amended, 4.06, 8.08, 8.04 and 8.05 of Chapter 828 of the Acts of Assembly of 1950, approved April 4, 1950, which provided a charter for the city of Falls Church, the sections relating, respectively, to nomination of candidates for council, election of certain city officers, rules of procedure of the council, and the powers and duties of the director of finance, the city treasurer and the commissioner of revenue.
An Act to amend and reenact § 58-839, as amended, of the Code of Virginia, relating to when county governing bodies to fix the amount and order the levy of taxes.
An Act to amend and reenact § 58-855, as amended, of the Code of Virginia, relating to taxes on machines operated on the coin-in-the-slot principle.
An Act to amend and reenact 8§ 8-518 as amended, 8-514, 8-515, 8-517, 8-518 and 8-520 of the Code of Virginia, relating, respectively, to definitions, the composition, terms of office, method of selection, organization and expenses of the Virginia State Apple Commission, powers and duties of the Commission, excise taxes on certain apples, and reports and forms and records required, so as to extend the class of annles to which the tax applies, to change the method of selection of members of the Virginia State Apple Commission and enlarge its powers, to increase the tax, change the time for making certain reports, and to provide how certain records and forms shall be maintained.
An Act to provide a new charter for the town of Tazewell, in the county of Tazewell, Virginia; and to repeal Chapter 78 of the Acts of Assembly of 1916, approved February 29, 1916, which provided a charter for such town, and all amendments thereof.
An Act to amend and reenact § 58-898 of the Code of Virginia, and to amend the Code of Virginia by adding a section numbered 58-398.1, the amended and new section relating to taxation of photographers.
AN ACT to amend and reenact § 58-292 of the Code of Virginia, as amended, relating to the taxation of certain wholesale merchandise brokers, so as to authorize the local taxation of certain tangible personal property belonging to wholesale merchandise brokers.
An Act relating to apples; and to amend the Code of Virginia by adding in Chapter 20 of Title 8 a new Article 1.1 containing sections numbered 8-512.8 through 8-512.20, defining terms, prescribing qualifications for voters in certain referendums, prescribing certain powers and duties of the Virginia State Apple Commission, to levy a tax on apples sold for certain purposes, fixing the time for payment thereof, and providing for collection of the same with interest when delinquent, requiring the making of reports and the keeping of records, creating an "Apple Merchandising Fund", and providing how the same shall be expended, prescribing certain penalties for violations of this Article and providing for enforcement of the Article.
An Act to amend and reenact § 58-12, as amended, of the Code of Virginia, relating to certain real and personal property exempted from taxation
AN ACT to amend the Code of Virginia by adding thereto a section numbered 58-476.1, relating to bank stock taxes when bank is located in a city and has a branch or branches in a county without the limits of an incorporated town, and to payment out of State treasury to such a county.
AN ACT to amend the Code of Virginia by adding a section numbered 58-1142.1, to permit refunds of local levies erroneously paid.
1959es
An Act to amend and reenact § 58-12, as amended, of the Code of Virginia, relating to property exempt from taxation.
An Act to authorize certain localities to raise sums of money by a tax on property, subject to local taxation, to be expended by local school authorities for educational purposes including cost of transportation, and to impose penalties for violations.
1960
An Act to amend the Code of Virginia by adding sections numbered 58-881.1 and 58-881.2, to provide for local taxation of certain tangible personal property.
An Act to amend and reenact § 58-12, as amended, of the Code of Virginia, relating to certain real estate and personal property exempted from taxation.