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Taxation

1960
An Act to amend and reenact § 58-884 of the Code of Virginia, relating to disposition of personal property books.
Proposing an amendment to Section 30 of the Constitution of Virginia.
An Act to amend the Code of Virginia by adding a section numbered 58-86.6, providing special rules for the recognition of gain or loss on sales or exchanges in connection with certain liquidations.
An Act to amend and reenact §§ 58-715 as amended, 58-732 as amended, 98-733 and 58-744 as amended, of the Code of Virginia, relating to Motor Fuels Tax refunds, Special Fuels Tax Act definitions, rate of tax, use of tax proceeds, and to amend the Code of Virginia by adding a section numbered 58-758.8, providing certain refunds.
An Act to repeal § 58-17 of the Code of Virginia, authorizing certain counties to provide certain exemptions from local taxation.
An Act to amend and reenact §§ 5.07, 18.07.1, 17.11, 17.12, 17.16 and 17.17 of chapter 116 of the Acts of the General Assembly of 1948, providing a charter for the city of Richmond, as amended by chapter 251 of the Acts of 1950 and by chapter 64 of the Acts of 1954, relating to certain temporary appointments of officers; the disposition of certain gas, water and electric utility surplus funds; the power to grant special permits for the use of land, buildings and structures; the change of boundaries of zoning districts; and the number and duties of alternate members of the board of zoning appeals.
An Act to amend and reenact § 6-76, as amended, of the Code of Virginia, relating to limit of hability of a borrower to a bank.
An Act to amend and reenact §§ 58-128, 58-878 and 58-448 of the Code of Virginia, respectively, relating to the income tax to be patd by certain corporations, the license tax to be paid by building and loan associations and the charter fees to be paid by domestic corporations; and to repeal § 58-461 of the Code of Virginia, relating to the exemption of certain building and loan associations from the State franchise tax.
An Act to amend and reenact § 58-716 of the Code of Virginia, relating to the procedure to obtain a refund of tax on motor fuel.
An Act to amend and reenact § 29-184.2, as amended, of the Code of Virginia, relating to the enforcement of dog laws in counties by dog wardens and to dog license taxes.
An Act to amend the Code of Virginia by adding in Title 6 thereof a new chapter numbered 3.1, containing §§ 6-201.1 through 6-201.68, entitled "Virginia Savings and Loan Act", to provide generally for the conduct of the savings and loan business and for the authorization, regulation and supervision of those proposing to engage or engaging in such business; and to repeal Chapter 3 of Title 6 of the Code of Virginia, containing §§ 6-140 through 6-201, as severally amended, entitled "Building and Loan Act".
An Act to amend and reenact §§ 58-425, 58-426, 58-427, 58-434, 58-435, 58-440 and 58-441 of the Code of Virginia, relating to intangible personal property taxes.
An Act to amend and reenact § 9, as amended, 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 §§ 4-40 and 4-108 of the Code of Virginia, as amended, relating to the excise tax on beer and 8.2 beverages.
An Act to amend and reenact §§ 28-39, as amended, 28-48, 28-44, 28-45, as amended, 28-57.1, 28-61, 28-71, 28-98.1, as amended, 28-95, as amended, 28-99, 28-100, 28-108, as amended, 28-110, 28-128, as amended, 28-124, as amended, 28-186, as amended, 28-187, 28-187.1, as amended, 28-141, 28-142, 28-157, 28-170, as amended, 28-171, 28-172, 28-178, as amended, 28-187, 28-188, 28-191, 28-195, as amended, 28-201.1, as amended, of the Code of Virginia, and to further amend the Code of Virginia by adding to Title 28 three new sections numbered 28-45.01, 28-162.1 and 28-201.4, all of which sections relate to fish, oysters, shellfish, crabs, clams and other seafoods, the setting, taking, catching the same, and transporting and marketing seafood, in "Tide-water Virginia’, the rentals, licenses, taxes and other fees imposed in connection therewith and collected by the Commission of Fisheries, and the policing of the fish, oyster and seafood industries within the jurisdiction of the Commission of Fisheries, and to repeal §§ 28-102, 28-144, 28-168 and 28-164 of the Code of Virginia.
An Act to amend and reenact § 29-184, as amended, of the Code of Virginia, relating to licenses for dogs.
An Act to amend and reenact § 51-112, as amended, of the Code of Virginia, relating to retirement systems of localities.
An Act to amend and reenact § 58-153, as amended, of the Code of Virginia, relating to classification and exemptions of beneficiaries for purposes of taxation of inheritances and rates of tax.
An Act to amend and reenact § 58-81, as amended, of the Code of Virginia, relating to deductions from income for purposes of taxation.
An Act to amend and reenact §§ 2, 4, 5 and 9 of Chapter 857 of the Acts of Assembly of 1954, approved April 2, 1954, which provided a charter for the town of Fairfax, the sections relating respectively to the corporate limits, compensation of the mayor and the officers of the town, certain zoning requirements and certain taxes on all property within the town.
An Act to amend and reenact §§ 58-1142 as amended, and 58-1152.1 of the Code of Virginia, relating to correction of erroneous assessment of local levies and to refunds of local levies erroneously paid.
An Act to amend and reenact § 14-188, as amended, of the Code of Virginia, relating to fees in civil cases in county and municipal courts.
An Act to amend and reenact § 58-268 of the Code of Virginia, relating to the license taxation of amusement parks.
An Act to amend and reenact § 58-811.1, as amended, of the Code of Virginia, relating to assessment of new buildings and providing an extension of time for paying such assessment.
An Act to amend and reenact § 58-266.2 and § 58-266.3, as amended, of the Code of Virginia, relating to license taxes in certain counties.
An Act to amend and reenact § 58-286 of the Code of Virginia, relating to license taxation of an auctioneer, and to repeal §§ 54-798, 54-794, 58-285, 58-287, 58-288 and 58-288.1, relating, respectively, to account of sales and statements required of certain auctioneers, authority of an auctioneer to sell and do certain acts, classification of aucttoneers, and license taxes required of livestock auctioneers, tobacco auctioneers and auctioneers for livestock markets.
An Act to amend and reenact §§ 58-476 and 58-476.1 of the Code of Virginia, relating to city and town taxes on shares of stock issued by banks and trust companies, and § 58-481 of the Code of Virginia, relating to credit against State taxes for amounts paid cities, towns and counties; to amend the Code of Virginia by adding new sections numbered 58-476.2 and 58-476.8, relating to town taxes on shares of stock issued by banks and trust companies, and new sections numbered 58-476.4 and 58-476.5, relating to county taxes on shares of stock issued by banks and trust companies, and a new section numbered 58-476.6, relating to records of deposits through branches of banks and the submission of reports to counties, towns and cities; and to repeal §§ 58-477, 58-477.1, 58-478 as amended, 58-478.1 and 58-483 of the Code of Virginia, all relating to the taxation of shares of stock issued by banks and trust companies.
An Act to amend and reenact § 58-829 of the Code of Virginia, and to amend the Code of Virginia by adding sections numbered 58-829.2 and 58-829.8, relating to classifications for local taxation of certain tangible personal property.
An Act to amend and reenact § 58-1010 of the Code of Virginia, relating to collection of taxes from funds held by third party.
An Act to amend and reenact §§ 4 and 23 as amended, § 23-e, § 32 as amended, §§ 46, 46-a and 47, § 2 of Chapter X and § 5 as amended of Chapter XII of Chapter 157 of the Acts of Assembly of 1908, approved March 10, 1908, which provided a charter for the city of Portsmouth, and to amend said chapter by adding to Chapter IX thereof, a section numbered 1-a, the amended and new sections relating, respectively, to election and terms of members of the council; powers of the city; election and terms of members of the planning commission; payment of taxes; duties and powers of the city treasurer; collection of taxes; lists of uncollected taxes; effective date of certain ordinances; qualifications for employment; and jurisdiction of certain courts.
An Act to amend and reenact § 58-32 of the Code of Virginia, relating to the office of the State Tax Commissioner and providing for expenses.
An Act to amend and reenact § 56 of Chapter 189 of the Acts of Assembly of 1902-8-4, approved April 30, 1908, as amended, the chapter providing a charter for the town of Warrenton, and the section relating to town levies.
An Act creating, subject to certain conditions, a political subdivision of the Commonwealth to be known as the Peninsula Civic Recreation Center Authority and defining its powers and duties; granting to the Authority power to acquire necessary real and personal property; providing for financing the construction of such project by the issuance of revenue bonds of the Authority, payable solely from rents, rates and fees and other revenues; authorizing the issuance of revenue refunding bonds; providing that no debt of the Commonwealth or of any county, city, district or political subdivision thereof shall be incurred in the exercise of any of the powers granted by this Act; providing for the collection of rents, rates and fees and other revenues to pay such bonds and the interest thereon and the cost of maintenance, repair and operation of such project; exempting from taxes and assessments such project and such bonds and the income therefrom; providing for the execution of a trust agreement to secure the payment of such bonds without mortgaging or encumbering such project; and prescribing the powers and duties of the Authority in connection with the foregoing and the rights and remedies of the holders of bonds issued under the provisions of this Act.
An Act to amend and reenact § 2 of Chapter 590 of the Acts of Assembly of 1952, approved April 8, 1952, which provided a charter for the town of Emporia, the section relating to powers of the town.
An Act to amend the Code of Virginia by adding thereto a section numbered 58-792.5, relating to general reassessments of real estate in certain counties.
An Act to amend and reenact 8§ 58-128, 58-129, 58-131, 58-131.1, 58-134, §8-148, 58-151 and 58-418 of the Code of Virginia, relating to tn-come taxes; and to amend the Code of Virginia by adding sections numbered 58-131.2 through 58-131.18, providing for the allocation and apportionment of net income from corporate business activity taxable both within and without this State; and to repeal § 58-18 of the Code of Virginia, relating to taxation of corporations doing no business in Virginia.
An Act to amend and reenact §§ 58-822, 58-828 as amended, and 58-824 of the Code of Virginia, relating to credit on taxes when land acquired by State, county, municipality or church; requiring clerk to furnish list of such lands and providing for proration by court and the effect on interest and penalties.
An Act to provide that the governing bodies of counties, cities and towns may provide that contributions made by persons to certain nonprofit, nonsectarian, private schools shall constitute a credit against the liability of any such person for county, city or town real estate or personal property taxes; to provide how such credit may be obtained; and to repeal certain acts and parts of acts.
An Act to amend and reenact § 58-411 of the Code of Virginia, relating to the definition of capital for the purposes of intangible personal property taxation.
An Act to amend and reenact § 58-494, as amended, of the Code of Virginia, relating to exemption from license taxation of certain mutual assessment fire insurance companies.
An Act to amend and reenact §§ 58-855 and 58-3862, relating, respectively, to taxes on machines operated on the coin-in-the-slot principle and to taxes on persons engaged in the business of selling goods, wares and merchandise through use of such machines.
An Act to provide a charter for the city of Colonial Heights, and to repeal Chapter 144 of the Acts of Assembly of 1950, entitled 'An act to provide a new charter for the city of Colonial Heights ...', as amended.
An Act to amend and reenact § 29-184.3, as amended, of the Code of Virginia, relating to enforcement of dog laws by dog wardens in certain counties.
An Act to amend and reenact § 58-712 of the Code of Virginia, relating to wmposition of tax on motor fuels.
An Act to amend the Code of Virginia by adding a section numbered 58-67.1, to permit the governing bodies of cities and counties to impose a tax on probate of wills or grants of administration
An Act to provide a charter for the city of South Boston and to repeal Chapter 180 of the Acts of Assembly of 1883-1884, approved February 19, 1884, which provided a charter for the town of South Boston, and all amendments thereof.
An Act to revise, rearrange, amend and recodify the general laws of Virginia relating to crimes and offenses generally; to that end to repeal Title 18 of the Code of Virginia, which title includes Chapters 1 to 11 and §§ 18-1 to 18-366, inclusive, of the Code of Virginia, as amended, which title relates to crimes and offenses generally; to amend the Code of Virginia by adding thereto in lieu of the foregoing title, chapters and sections of the Code repealed by this act a new title numbered 18.1, which title includes eight new chapters numbered 1 to 8, both inclusive, and new sections numbered §§ 18.1-1 to 18.1-429, both inclusive, relating to crimes and offenses generally; 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 the Code of Virginia by adding thereto a new section numbered 29-184.1:1, relating to license tax on dogs in certain cities and the disposition of proceeds therefrom.
An Act to amend and reenact §§ 58-628 as amended, 58-629 as amended, 58-711, 58-715 as amended, 58-780 as amended and 58-744 as amended, of the Code of Virginia; and to amend the Code of Virginia by adding thereto in Title 58 a chapter numbered 14.1, consisting of a new section numbered 58-757.1, all relating to road taxes and taxes upon the sale and use of motor fuels, and to credits, refunds, and uses of such taxes paid.
An Act to amend and reenact §§ 2, 3, 4, 6, 7, 9 and 16 of Chapter 406 of the Acts of Assembly of 1956, approved March 30, 1956, bewng the charter of the town of Vienna in Fairfax County, relating, respectively, to the territorial limits, administration and government of the town, provisions for certain town officers, duties, functions and powers of the mayor, powers and duties of the council, and assessments for taxation and to repeal § 14, relating to conditions under which town contracts may be let.
An Act to amend and reenact § 21-118, as amended, of the Code of Virginia, relating to the powers and duties of the governing bodies of counties with regard to sanitary districts created therein.
An Act to amend and reenact § 8-249 of the Code of Virginia, relating to severance tax on bright flue-cured tobacco.
An Act to amend and reenact §§ 58-101 and 58-121 of the Code of Virginia, relating to individual income taxes, and taxes upon income from trusts and estates.
An Act to amend and reenact § 58-687, as amended, of the Code of Virginia, relative to definition of the term “used in this State” in the Motor Fuel Tax Act.
An Act to levy excise (sales and use) taxes on certain tobacco products, to-wit, little cigars, cheroots, stogies, cigars, and cigarettes; to provide for the collection and distribution of such taxes and the administration of this act; and to prescribe penalties for violating this act.
An Act to provide for the submission of proposed amendments to Secs. 110, 118, 119 and 120 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 appropriate the public revenue for the two years ending respectively on the thirtieth day of June, 1961, and the thirtieth day of June, 1962.
1962
An Act to amend and reenact § 58-985 of the Code of Virginia, relating to the transmission, maintenance and disposition of certain records of delinquent real estate tax collections.
An Act to amend and reenact § 58-806 of the Code of Virginia, relating to the land book.
An Act to amend the Code of Virginia relating to the preservation and destruction of license applications, licenses, and license reports by commissioners of the revenue.
An Act to amend and reenact §§ 58-757.2, 58-757.9 and 58-757.27 of the Code of Virginia, relating to taxes on tobacco products.
An Act to amend and reenact § 58-695, as amended, of the Code of Virginia, relating to bond of motor fuel dealers.
An Act to amend and reenact § 58-822 of the Code of Virginia, relating to credit on current year’s taxes when land is acquired by State, county or municipality, so as to provide for refund of taxes under certain conditions.
An Act to amend the Code of Virginia by adding a section numbered 58-520.1, to allow certain credits against the annual State franchise tax imposed on railway corporations.
An Act to amend and reenact §§ 55-88.1, 55-96.1 and 58-297 of the Code of Virginia, relating to the docketing of agreements for conditional sales, or reservation of title or lien, with respect to property used in the businesses of a contractor, logger or sawmiller, to the recordation of certain contracts, deeds and deeds of trust relative to such property, and defining and classifying contractors for purposes of license taxation.
An Act to amend and reenact § 58-266.8, as amended, of the Code of Virginia, relating to licenses in certain counties.
An Act to amend the Code of Virginia by adding thereto a section numbered 9-29.1, to provide a tax upon admission charges and moneys received from subscriptions for the showing of closed circuit and subscription telecasts of boxing, sparring and wrestling matches, exhibitions and performances.
An Act to amend and reenact § 28 of Chapter 392 of the Acts of Assembly of 1960, which levied excise (sales and use) taxes on certain tobacco products, to-wit, little cigars, cheroots, stogies, cigars, and cigarettes; provided for the collection and distribution of such taxes and the administration of this act; and prescribed penalties for violations, the section relating to administration of and duration of tax.
An Act to amend the Code of Virginia by adding a section numbered §8-81.2, relating to net operating loss carryover for manufacturing businesses for income tax purposes.
An Act to authorize the creation of the Alexandria Port Commission; providing for the appointment of the members thereof by the City Council of the City of Alexandria; authorizing the acquisition, leasing, construction, maintenance, equipping and operation of port facilities and the leasing thereof for the purpose of promoting and developing the facilities of the harbor and port of the City of Alexandria; conferring powers and duties upon said Commission; authorizing the City of Alexandria to convey, transfer and lease port facilities and to make appropriations to the Commission; authorizing the issuance by said Commission, with the approval of the City Council of the City of Alexandria, of revenue bonds of said Commission, payable solely from revenues, to pay the cost of any port facility; providing that such bonds shall not constitute a debt of the City of Alexandria or of the State or any political subdivision thereof; and making any port facility and revenue bonds of the Commission exempt from taxation.
An Act to amend and reenact Chapter 57, Acts of Assembly, 1956, approved February 16, 1956, which authorized the governing bodies of certain counties to create departments of license inspection, to provide for the appointment, powers and pay of license inspectors and employees therefor; and authorizing such governing bodies to make rules and regulations pertaining thereto.
An Act to amend and reenact § 22-42 of the Code of Virginia, relating to school districts.
An Act to amend and reenact § 4-15.1 of the Code of Virginia which levied a State tax upon certain alcoholic beverages and provided for the collection of such tax and the payment thereof into the State treasury.
An Act to amend the Code of Virginia by adding a section numbered 58-735.4, relating to giving of assignment of securities deposited in lieu of surety bond.
An Act to amend and reenact §§ 15-254 and 15-288, 15-820 and 15-551.8, as amended, and 15-580 of the Code of Virginia, relating to certain fiscal procedures and requirements in counties; and to repeal § 15-255 of the Code of Virginia, relating to working funds for laborers in counties.
An Act to amend and reenact § 58-962 of the Code of Virginia, relating to advertisement in counties by county treasurers as to collection of taxes.
An Act to amend and reenact § 46.1-154 of the Code of Virginia, relating to fees for vehicles not designed or used for transportation of passengers.
An Act to amend and reenact certain sections of the charter for the City of Danville, relating to the powers of the city, the election of city officials, the Department of Finance, and to add a Department of Purchasing and a Department of Tax Assessment.
An Act to amend and reenact § 58-744.1 of the Code of Virginia, relating to the liability of unlicensed persons for tax on nontaxpaid fuels delivered to others than licensees.
An Act to create a commission to study State and local revenues and expenditures and related matters and the need, if any, for additional revenues; to prescribe the commission’s powers and duties, and to appropriate funds.
An Act to amend and reenact §§ 15-668.2 as amended, and 15-717.1 of the Code of Virginia, which section was enacted as § 1 of Chapter 461 of the Acts of Assembly of 1950, approved April 7, 1950, authorizing certain counties to levy taxes against sewers, and to impose a lien thereon and to allow certain counties to take possession of property prior to condemnation.
An Act to amend and reenact § 58-767, as amended, of the Code of Virginia, relating to forgiveness of certain tax liens and taxes.
An Act to amend and reenact § 58-795, as amended, of the Code of Virginia, so as to provide for general reassessment of real estate.
An Act to amend and reenact § 58-750, as amended, of the Code of Virginia, relating to the bringing of actions for recovery of taxes, penalties and interest.
An Act to amend and reenact §§ 58-81 and 58-84, as amended, of the Code of Virginia, relating to income tax deductions allowed and specific instances of items not deductible.
An Act to amend the Code of Virginia relating to the payment of dog license tax into the county treasury.
An Act to amend and reenact § 58-355, as amended, of the Code of Virginia, relating to the license taxation of coin-operated machines and devices.
An Act to authorize the school boards of counties to borrow from the Literary Fund for the purpose of constructing school facilities to serve a portion of the county; and to authorize the levy of taxes on property in the magisterial districts served by such facilities for the purpose of repaying the loan.
An Act to amend and reenact § 58-747, as amended, of the Code of Virginia, relating to the estimating of fuel not properly reported, to provide for giving notice of the Commissioner’s assessment.
An Act to authorize certain counties to require special stamps to hunt bear and deer; to provide for disposition of moneys received from the sale thereof; to provide for the sale of such stamps by the clerks of the circuit courts of such counties; and to repeal Chapters 462 and 472 of the Acts of Assembly of 1942, approved April 6, 1942, Chapter 857 of the Acts of Assembly of 1944, approved March 30, 1944, Chapter 294 of the Acts of Assembly of 1948, approved March 16, 1948, Chapter 208 of the Acts of Assembly of 1950, approved March 14, 1950, Chapter 484 of the Acts of Assembly of 1950, approved April 7, 1950, Chapter 86 of the Acts of Assembly of 1952, approved February 20, 1952, Chapter 600 of the Acts of Assembly of 1952, approved April 3, 1952, Chapter 121 of the Acts of Assembly of 1954, approved March 8, 1954, Chapter 50 of the Acts of Assembly of 1956, approved February 16, 1956, Chapter 291 of the Acts of Assembly of 1956, approved March 9, 1956, and Chapter 811, of the Acts of Assembly of 1958, approved March 18, 1958, and all amendments thereof, relating to the same matters.
An Act to impose a license tax upon certain businesses.
An Act to amend and reenact §§ 4-40 and 4-108 of the Code of Virginia, as amended, relating to the excise tax on beer and 3.2 beverages.
An Act to amend and reenact § 58-785.8, of the Code of Virginia, relating to the deposit of securities in lieu of bond.
An Act to amend and reenact § 58-715, as amended, of the Code of Virginia, relating to refunds of tax on motor fuel.
An Act to amend the Code of Virginia by adding a section numbered 58-266.38:1, authorizing counties to levy a license tax and require licenses for certain persons doing business in such county, and to provide credits against such tax in certain cases.
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 § 58-722 of the Code of Virginia, relating to suits to recover motor fuel taxes under certain conditions.
An Act for the relief of Botetourt County
An Act to amend and reenact § 59-8.8 of the Code of Virginia, relating to certain fair trade contracts.
An Act to amend and reenact §§ 58-1048 and 58-1051 of the Code of Virginia, relating to surveys of land sold under tax sales.