Taxation

1962
An Act to amend and reenact §§ 58-797 and 58-798, as amended, of the Code of Virginia, relating to the duties of clerks of courts in which deeds are admitted to record and in which judgments are required to be docketed.
An Act to amend and reenact § 58-689 of the Code of Virginia, relating to appeal from certain findings of the Commissioner of the Division of Motor Vehicles.
An Act to provide a charter for the town of Leesburg in the county of Loudoun, Virginia, and to repeal Chapter 408, Acts of Assembly of 1936, approved March 380, 1986, and all amendments thereof.
An Act to amend and reenact § 46.1-65, as amended, of the Code of Virginia, relating to taxes and license fees imposed by counties, cities and towns upon motor vehicles, trailers and semitrailers.
An Act to amend and reenact § 33 of Chapter IV, as amended, and § 9 of Chapter XII, as amended, 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 in Chapter IV thereof a section numbered 58-b, the amended and new sections relating, respectively, to property assessments; appointment to vacant positions in the classified civil service; and clerks of courts of record.
An Act to amend and reenact § 58-687, as amended, of the Code of Virginia, relating to definitions in the Motor Fuel Tax Act.
An Act to amend and reenact § 58-754 of the Code of Virginia, relating to appeal from certain findings of the Commissioner of the Division of Motor Vehicles.
An Act to amend and reenact various sections of the Charter for the City of Roanoke, relating to city powers, council composition, qualifications, elections, city manager, budget, and school board.
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 § 111 of Chapter 351 of the Acts of Assembly of 1916, relating to taxes for the Town of Crewe.
An Act to amend the Code of Virginia by adding a section numbered 58-6.1, authorizing the Governor to enter into reciprocity agreements with other States for the collection of taxes.
An Act to amend and reenact § 2, as amended, of Chapter 1 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 powers of the city.
An Act to amend and reenact § 5 of Chapter 60 of the Acts of Assembly of 1908, as amended, the chapter providing a charter for the town of Brookneal and the section relating to election of mayor and council and the powers of council.
An Act to amend and reenact § 58-1104, as amended, of the Code of Virginia, relating to the conduct of proceedings to subject lands to tax liens, to make it discretionary with the court as to whom he will appoint a special commissioner to sell and make the deeds, in case a Sale is necessary.
An Act to amend and reenact § 58-12, as amended, of the Code of Virginia, relating to what property, real and personal, is exempt from taxation, State and local.
An Act to provide a new charter for the City of Petersburg and to repeal the charter which was provided for said town by Chapter 168 of the Acts of Assembly 1874-5, approved March 11, 1875, and all acts and parts of acts amendatory thereof, and all other acts inconsistent with this act.
An Act to provide a new charter for the town of Fries; and to repeal Chapter 42, as amended, of the Acts of Assembly of 1901-02, approved December 21, 1901, which provided a charter for the town of Fries.
An Act to amend and reenact § 59-10 of the Code of Virginia, as amended, relating to definitions of unfair sales, so as to provide that State and local sales taxes shall constitute cost to the wholesaler.
An Act to amend the Code of Virginia by adding a section numbered 15-8.1, relating to the powers of consolidated cities in levying tax rates on real estate for special services in established districts.
An Act to repeal Chapter 300 of the Acts of Assembly of 1926, approved March 24, 1926, which placed limits upon school taxes and provided for allocation of certain revenues.
An Act to amend and reenact § 58-266.5 of the Code of Virginia, relating to the situs for local license taxation of businesses, occupations, trades and callings in certain cities and counties.
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 the Code of Virginia by adding a section numbered 8-289.2, to provide a privilege for communications between ministers of religion and certain persons whom they counsel or advise.
An Act to amend and reenact §§ 58-103, 58-104, and 58-113, as amended, of the Code of Virginia, relating to income taxes; and to amend the Code of Virginia by adding thereto in Title 58, Chapter 4, a new article numbered 8 and new sections numbered 58-151.1 through 58-151.85, so as to provide for the withholding of income taxes from wages as defined and for declarations of estimated income tax; to provide for the collection of the revenue and for the administration and enforcement of the new article; to prescribe penalties, and to make an appropriation.
An Act to amend and reenact § 29-184.8, as amended, of the Code of Virginia, relating to enforcement of dog laws in certain counties.
An Act to amend and reenact § 58-266.8, as amended, of the Code of Virginia, relating to licenses in counties with county manager form of government and in certain other counties.
An Act to amend and reenact § 58-702 of the Code of Virginia, relating to filing of other security in lieu of surety bond by certain dealers under the Motor Fuel Tax Act of Virginia.
An Act to amend Chapter 412 of the Acts of Assembly of 1887-1888, approved March 5, 1888, as amended, which provided a charter for the town of Gate City, formerly Estillville, in Scott County, by adding a section numbered 2.2, providing certain powers.
An Act to appropriate the public revenue for the two years ending respectively on the thirtieth day of June, 1968, and the thirtieth day of June, 1964.
An Act to amend and reenact §§ 29-184, as amended, and 29-185 of the Code of Virginia, relating to the amount and time for payment of dog license taxes.
An Act to amend and reenact § 58-884, as amended, of the Code of Virginia, relating to the personal property book.
An Act to amend and reenact § 58-704 of the Code of Virginia, relating to assignment required with other security of certain dealers under the Motor Fuel Tax Act of Virginia.
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 providing for license taxes and disposition thereof.
An Act to amend and reenact §§ 5.07, 6.01 and 17.20 of Chapter 116 of the Acts of the General Assembly of 1948, providing a charter for the City of Richmond, as amended by Chapter 7 of the Acts of 1960, Chapter 185 of Acts of 1958 and Chapter 64 of the Acts of 1954, relating to the designation of an acting city manager, the time when rates of taxes levied on real estate shall be fixed, and the powers of the board of zoning appeals.

1963es
An Act to amend and reenact §§ 24-17, 24-67, 24-78, 24-79, 24-120, as amended, § 24-121, as amended, §§ 24-122, 24-123 and 24-124 of the Code of Virginia, and to amend the Code of Virginia by adding thereto sections numbered 24-17.1, 24-17.2, 24-28.1, 24-67.1, 24-87.1, 24-119.2 and 24-128.1, all of which amended and new sections relate to registration and voting in State, local and Federal elections, and to the duties of certain election officials; and to make an appropriation to the State Board of Elections.

1964
An Act to amend and reenact § 58-12, as amended, of the Code of Virginia, relating to what real and personal property is exempt from State and local taxation.
An Act to provide for the creation of the Portsmouth Parking Authority;
An Act to amend Chapter 468 of the Acts of Assembly of 1962, which provided a charter for the city of Fairfax, by adding in Chap 2 thereof a section numbered 2.4, to prescribe the method of assessing and equalizing of assessments on, real estate in the city.
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 in such cities; to provide for the appointment of boards of equalization in such cities and to prescribe their powers and duties; and to repeal certain acts.
An Act to amend and reenact § 4-15.1, as amended, 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, so as to continue such tax until July one, nineteen hundred and sixty-six.
An Act to provide for the organization of a Parking Authority as a public body and body politic and corporate by the city of Norfolk, 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; 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.
An Act to amend and reenact § 58-61, as amended, of the Code of Virginia, relating to what deeds not taxable upon recordation.
An Act to amend and reenact §§ 2.04, 4.08, 6.07, 7.05, 9.11, 9.12, 10.02, 13.03, 14.03 and 15.10, as severally amended, of Chapter 536 of the Acts of Assembly of 1950, as amended, which Chapter provided the charter for the city of Alexandria, the sections relating to powers of the City Board of Review of real estate assessments, appropriation and tax ordinances, form of bonds, duties of city planning commission concerning zoning, powers of council in relation to zoning, vacancies on council, alternative condemnation procedures, powers and duties of city collector, and school board; and to further amend Chap 536 of the Acts of Assembly of 1950, by adding a section numbered 5.28 providing for a deputy city treasurer.
An Act creating the Virginia College Building Authority as a public body corporate and a political subdivision and an agency and instrumentality of the Commonwealth of Virginia and prescribing its membership, powers and manner of proceeding; authorizing the Authority to issue its bonds payable solely from revenues including rentals and contract payments to provide funds to pay the cost of certain projects at educational institutions of the Commonwealth all as defined in this Act; authorizing the Authority and any educational institutions to make leases or contracts with respect to any project or projects; authorizing such educational institutions to charge and collect rents, fees and charges for the use of such projects and any existing facilities, to charge and collect student building fees and other student fees and to pledge the same and any other available funds of such educational institutions to pay the rentals under a lease or the contract payments under a contract; providing that bonds of the Authority shall not constitute a debt of the Commonwealth or any agency or instrumentality thereof; providing for the execution of a trust indenture to secure the payment of such bonds; making such projects and bonds exempt from taxation within the Commonwealth; making such bonds lawful investments and requiring the approval of the General Assembly for the issuance of bonds and the making of leases or contracts.
An Act to amend and reenact §§ 8, as amended, and 18 of Chapter 150 of the Acts of Assembly of 1930, approved March 20, 1980, which provided a Charter for the town of Bluefield, the sections relating to powers of the Council and to the powers of the town manager, respectively.
An Act to amend the Code of Virginia by adding a new section numbered 58-86.1:8, relating to gain or loss, for income tax purposes, on certain transfers of property to a newly organized corporation controlled by transferor or transferors.
An Act to amend and reenact § 58-108, as amended, of the Code of Virginia, relating to credit for income taxes paid other states by resident individuals of this State; and to amend the Code of Virginia by adding thereto a new section numbered 58-104.1, relating to a special case in which a nonresident need not file a Virginia return.
An Act to amend and reenact § 3-525.11 of the Code of Virginia, relating to excise taxes on certain peanuts.
An Act to amend and reenact §§ 8.05, 5.01, 6.02 and 6.05 of Chap 147 of the Acts of Assembly of 1962, ‘approved February 28, 1962, which provided for the consolidation of Princess Anne County and the city of Virginia Beach and a charter for the new city of Virginia Beach, and to amend said chapter by adding a section numbered 8.07, the amended and new sections relating, respectively, to powers of the city council, the fiscal year of the city, purposes for which bonds or notes may be issued, authority for issuance of bonds and to the annual assessment of real estate.
An Act to amend and reenact § 4-25, as amended, of the Code of Virginia, relating to licenses issued by the Virginia Alcoholic Beverage Control Board.
An Act to amend and reenact 8§ 4 and 5 of Chapter 590 of the Acts of Assembly of 1952, which provided a charter for the town of Emporia, the sections relating to election of mayor and councilmen and appointments and elections of officers and employees of the council.
An Act to amend and reenact § 15.1-225 of the Code of Virginia, relating to procedure upon default on general obligation bonds of political subdivisions of the State.
An Act to provide, subject to a referendum, for the levy of a tax on poultry and poultry products; to provide for the expenditure of the proceeds of such tax; to impose certain duties on the Board and Commission of Agriculture and Immigration in connection therewith; and to prescribe penalties.
An Act to amend and reenact § 56-291.4, as amended, of the Code of Virginia, relating to licensing and payment of license taxes on taxicabs in certain counties.
An Act to amend and reenact § 58-806, as amended, of the Code of Virginia, relating to wholesale merchants’ license taxes.
An Act to amend and reenact 8§ 58-228 and ead as amended, of the Code of Virginia, prescribing when and by whom gift taxes are payable, and when returns shall be filed and information to be included therein.
An Act to amend the Code of Virginia by adding a section numbered 58-8.1, relating to the definitions of the words “taxes” and “levies”.
An Act to amend and reenact § 28, as amended, of Chapter 892 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 the act, and prescribed penalties for violations; the section relating to duration of the tazes.
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 and reenact § 86 of Chapter 84 of the Acts of the General Assembly of 1918, approved February 7, 1918, as amended, which provided a new charter for the City of Norfolk, relating to bond issues, so as to provide for the disposition of surplus funds in the hands of the board of sinking fund commissioners.
An Act to amend and reenact §§ 28.1-52, 28.1-58, 28.1-74, 28.1-79, 28.1-82, 28.1-89, 28.1-92, 28.1-98, 28.1-101, 28.1-108, 28.1-109, 28.1-116, 28.1-120, 28.1-124, 28.1-128, 28.1-184, 28.1-140, 28.1-146, 28.1-165 and 28.1-174 of the Code of Virginia, relating to license tax for fishing in tidal waters, register marks, fishing structures, penalty for failure to obtain license, displaying of tags, removal of stakes, taking of oysters, export tax, records and tax of oysters taken from public grounds, lines of Baylor survey, assignment of planting grounds, rights of owner to waters within lawful survey, taking of clams and oysters for household use, culling of oysters, carrying of dredges on board boat, dredging on private oyster grounds, sale of oysters and clams, permits to dredge oysters, amount of tax when crabs taken and crabs for household use; and to repeal § 28.1-101.1 of the Code of Virginia relating to the Baylor survey.
An Act to amend the Code of Virginia by adding a section numbered 58-12.1, relating to the definition of the word “taxation”.
An Act to amend and reenact § 58-797, as amended, of the Code of Virginia, relating to the preparation and transmittal from clerks of courts to commissioners of the revenue and the Department of Taxation of certain data pertaining to deeds, deeds of trust and other documents.
An Act to amend and reenact § 58-98, as amended, of the Code of Virginia, relating to personal exemptions allowed individuals reporting ancome for tazation.
An Act to amend and reenact §§ 58-628, as amended, 58-711, as amended and 58-744, as amended, of the Code of Virginia, all relating to road taxes and taxes upon the sale and use of motor fuels and uses of such taxes paid.
An Act to amend the Code of Virginia by adding sections numbered 46.1-851.1 and 46.1-851.2, so as to provide when certain motor vehicles owned by certain persons shall become contraband; and how such motor vehicles shall be disposed of.
An Act to amend and reenact § 58-888 of the Code of Virginia, relating to definition of merchants’ capital.
An Act to amend the Code of Virginia by adding a section numbered 15-854.2, relating to periodic reassessment of real estate in certain counties, to provide for a referendum thereon, and to repeal § 15-854.3 of the Code, relating to the same subject matter.
An Act to amend and reenact § 26-4 of the Code of Virginia, providing when a fiduciary may qualify without security and without paying tax or costs.
An Act to amend the Code of Virginia by adding a new section numbered 58-86.1:2, relating to the complete liquidation of a subsidiary corporation, so as to provide for the non-recognition of gain or loss for income tax purposes in certain circumstances.
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 §§ 58-797 and 58-798, as amended, of the Code of Virginia, relating to duties of certain clerks of court concerning lists of deeds, deeds of trust and mortgages, and lists of judgments affecting real estate and of lands devised and exceptions thereto.
An Act to amend and reenact § 29-184.8, as amended, of the Code of Virginia, relating to the dog laws in certain counties.
An Act to amend the Code of Virginia by adding a new section numbered 58-381.1, relating to the license taxation of antique shows and sales sponsored by non-profit organizations.
An Act to amend the Code of Virginia by adding a new section numbered 58-795.2, relating to the failure of a county or city to comply with law on general reassessment of real estate.
An Act to amend the Code of Virginia by adding a section numbered 58-1058.1, relating to deeds to certain real estate assessed in the name of
An Act to amend and reenact § 29-184.2, as amended, of the Code of Virginia, relating to enforcement of dog laws in certain counties, appointment and salary of dog wardens and license tax rates and disposition thereof.
An Act to amend and reenact § 29-184.5 of the Code of Virginia, relating to the dog fund in certain cities.
An Act to amend and reenact § 59-19.1 of the Code of Virginia relating to the suspension or revocation of licenses for violations in sale of cigarettes or groceries so to include suspension of permits to affix Virginia tobacco tax stamps or to use metering devices.
An Act to appropriate moneys to the Department of Taxation to enable at to augment and strengthen the appraisal and mapping staff of its Division of Real Estate Appraisal and Mapping; and to enable it to make advisory assistance of a technical nature available to the localities in the assessment of machinery and tools, mineral lands and minerals, and standing timber.
An Act to repeal § 58-886 of the Code of Virginia, relating to the taxation of the occupation of maintaining a livery stable.
An Act to amend and reenact §§ 21-8, 21-6 through 21-14, 21-17, 21-18, 21-20 through 21-28, 21-26 through 21-81, 21-81.1, 21-88, 21-34, 21-86, 21-88, 21-41, 21-48, 21-45, 21-47, 21-49, 21-51, 21-58, 21-61, 21-65, 21-88, 21-89, 21-92, 21-98, 21-101, 21-108, 21-106 through 21-112, 21-112.1, 21-112.2, 21-112.8, 21-112.4, 21-112.6 through 21-112.14, 21-112.17, 21-112.19, 21-112.20, as severally amended, of the Code of Virginia, relating generally to conservation of soil and water and to watershed improvement.
An Act to amend and reenact § 29-184, as amended, of the Code of Virginia, relating to the amount of dog license taxes.
An Act to provide when certain property becomes taxable.
An Act to amend and reenact §§ 2.04, 4.08, 6.07, 7.05, 9.09, 9.11, 9.12, 10.02, 13.03, 14.038 and 15.10, as severally amended, of Chapter 586 of the Acts of Assembly of 1950, as amended, which chapter provided the charter for the city of Alexandria, the sections relating to powers of the City Board of Review of real estate assessments, appropriation and tax ordinances, form of bonds, zoning powers, duties of city planning commission concerning zoning, powers of council in relation to zoning, vacancies on council, alternative condemnation procedures, powers and duties of city collector, and school board; and to further amend chapter 586 of the Acts of Assembly of 1950, by adding a section numbered 5.28 providing for a deputy city treasurer.
An Act to provide a new charter for the town of Brookneal, in the County of Campbell, and to repeal Chapter 60, as amended, of the Acts of Assembly of 1908, approved February 20, 1908, which provided a charter for the town of Brookneal.
An Act to amend and reenact §§ 58-471, 58-473 and 58-484.1 of the Code of Virginia, relating to the taxation of bank stock; and to amend the Code of Virginia by adding sections numbered 58-465.1, 58-465.2, 58-470.1, 58-470.2 and 58-480.1, relating to shares of stock in banks and bank holding companies held by exempt institutions.
An Act to appropriate the public revenue for the two years ending respectively on the thirtieth day of June, 1965, and the thirtieth day of June, 1966.
An Act to amend and reenact § 58-713, as amended, of the Code of Virginia, relating to reports and payment of tax under the provisions of the Motor Fuel Tax Act.
An Act to amend and reenact § 58-76 of the Code of Virginia, relating to payment of tax prior to issuance of writs, docketing of removed or appealed warrants and other notice by clerks; and to exonerate clerks for certain failures to collect writ taxes.
An Act to amend and reenact §§ 58-411 and 58-412, as amended, of the Code of Virginia, relating to the definition of capital for State tax purposes and the exclusion of certain property from the capital classification; also relating to the local taxation of certain machinery and tools and certain personal property, tangible in fact; and to repeal § 58-419 of the Code of Virginia, relating to the treatment of withheld taxes and admission taxes in computing capital.
An Act to amend the Code of Virginia by adding a new section numbered 58-86.1:4, relating to gain or loss, for income tax purposes, on an exchange of stock for stock of the same corporation.
HOUSE JOINT RESOLUTION NO. 10 Proposing amendments to Sections 148, 145 and 146 of Article X of the Constitution of Virginia.
An Act to amend and reenact § 58-687, as amended, of the Code of Virginia, relating to definitions of the Motor Fuel Tax Act.
An Act to amend and reenact § 58-774.2 of the Code of Virginia, relating to the assessment of mineral lands and minerals.
An Act to amend and reenact § 58-266.1, as amended, of the Code of Virginia, relating to city and town license taxes, so as to authorize counties also to impose license taxes, and to prescribe the extent of the authority conferred on cities, towns and counties to impose local license taxes.
An Act to amend the Code of Virginia by adding a new section numbered 58-85.8, relating to the treatment, for income tax purposes, of distributions of stock pursuant to order enforcing the anti-trust laws.
An Act to amend and reenact § 58-855, as amended, of the Code of Virginia, relating to the license taxation of coin-operated machines and devices.
An Act to amend and reenact § 58-693, as amended, of the Code of Virginia, relating to license requirements of the Motor Fuel Tax Act.
An Act to amend the Code of Virginia by adding in Chapter 14 of Title 8 of the Code of Virginia an Article, numbered 1.1, consisting of sections numbered 3-239.1 through 3-289.11, creating the Virginia Dark-Fired Tobacco Commission; prescribing its powers, duties and functions; to provide for the collection of certain taxes and disposition of the funds produced thereby; and prescribing penalties for violation of the Article.