Code of Virginia - Title 58.1 Taxation - Chapter 17 Miscellaneous Taxes

  • 58.1-1700 Title
    This article shall be known and may be cited as the "Virginia Soft Drink Excise Tax Act." (Code 1950, § 58-404.02; 1977, c. 616; 1979, ...
  • 58.1-1701 Definition
    As used in this article, unless the context clearly shows otherwise, "wholesaler or distributor" means any person, firm or corporation who manufactures or sells at ...
  • 58.1-1702 Tax levied
    There is hereby levied, in addition to all other taxes now imposed by law, a state excise tax on every wholesaler or distributor of carbonated ...
  • 58.1-1703 Collection
    The excise tax levied by this article shall be collected annually by the Department of Taxation in the same manner as the income tax imposed ...
  • 58.1-1704 Tax segregated for state taxation
    The excise tax levied by this article is hereby segregated for state taxation only and no county, city, town or political subdivision of this Commonwealth ...
  • 58.1-1705 Disposition of proceeds
    All moneys collected pursuant to this article, minus the necessary expenses of the Department of Taxation for the administration of this tax, as certified by ...
  • 58.1-1706 Title
    This article shall be known and may be cited as the "Virginia Litter Tax Act." (Code 1950, § 10-201.1; 1976, c. 757; 1977, c. 616; ...
  • 58.1-1707 Tax levied
    A. There is hereby levied and imposed upon every person in the Commonwealth engaged in business as a manufacturer, wholesaler, distributor or retailer of products ...
  • 58.1-1708 Products
    Manufacturers, wholesalers, distributors or retailers of the following products shall be subject to the tax imposed in § 58.1-1707: 1. Food for human or pet ...
  • 58.1-1709 Penalty
    A penalty of an amount equal to the taxes due, including all delinquent taxes due under this article, and the amount that the Department of ...
  • 58.1-1710 Disposition of proceeds
    All moneys collected pursuant to this article, minus the necessary expenses of the Department of Taxation for the administration of this tax, as certified by ...
  • 58.1-1711 Title
    This article shall be known and may be cited as the "Virginia Tax on Wills and Administrations Act". (1984, c. 675.) ...
  • 58.1-1712 Levy; rate of tax
    A tax is hereby imposed on the probate of every will or grant of administration not exempt by law. The tax shall be based on ...
  • 58.1-1713 Value of the estate; time of valuation
    A. The tax imposed by this article shall be based upon the value of all property, real and personal, within the jurisdiction of the Commonwealth, ...
  • 58.1-1714 Filing of return
    When the value of an estate exceeds $15,000, a return shall be made and filed with the clerk of court at the time the will ...
  • 58.1-1715 Payment of tax prerequisite to qualification
    No one shall be permitted to qualify and act as executor or administrator until the tax imposed by § 58.1-1712 has been paid. (Code 1950, ...
  • 58.1-1716 Estates committed to court-appointed administrator
    When an estate is committed by order of the appropriate circuit court, or clerk thereof, to any person on the motion of a creditor or ...
  • 58.1-1717 Undervaluation of estate; collection of additional tax; minimum additional tax or refund payabl...
    The clerk of the court wherein the probate or administration tax has been paid by an estate shall thereafter compare the total value of the ...
  • 58.1-1718 City or county probate tax
    In addition to the state tax imposed by § 58.1-1712, the governing body of any county and the council of any city may impose a ...
  • 58.1-1719 Rules and regulations; bracket system
    The Tax Commissioner shall promulgate rules and regulations for the registration of dealers and the procedures for filing returns for the payment of the tax ...
  • 58.1-1720 Sales tax on fuel in certain transportation districts
    A. There is hereby levied, in addition to all other taxes imposed on fuels subject to tax under Chapter 22 (§ 58.1-2200 et seq.) of ...
  • 58.1-1721 Reduction of local taxes
    In the first full fiscal year in which the tax is levied, the governing body of each county or city in which such tax is ...
  • 58.1-1722 Exclusion from professional license tax
    The amount of the tax imposed by this article and collected by a dealer in any taxable year shall be excluded from gross receipts for ...
  • 58.1-1723 Refund of motor vehicle fuel sales tax
    Anyone who purchases fuel (i) that is taxed under the provisions of § 58.1-1720 and (ii) upon which a refund is granted for motor fuels ...
  • 58.1-1724 Disposition of tax revenues
    All taxes paid to the Commissioner pursuant to this article, after subtraction of the direct costs of administration by the Department, shall be deposited in ...
  • 58.1-1724.1 Disclosure of information; penalties
    For purposes of administering the tax levied under this article, the Commissioner, upon written request, is authorized to provide to the finance officer of any ...
  • 58.1-1724.2 Rules and regulations; bracket system.
    The Tax Commissioner shall promulgate rules and regulations for the registration of dealers and the procedures for filing returns for the payment of the tax ...
  • 58.1-1724.3 Sales tax on fuel in certain localities.
    A. In addition to all other taxes, fees, and other charges imposed on fuels subject to tax under Chapter 22 (§ 58.1-2200 et seq.) of ...
  • 58.1-1724.4 Exclusion from professional license tax.
    The amount of the tax imposed by this article and collected by a dealer in any taxable year shall be excluded from gross receipts for ...
  • 58.1-1724.5 Refund of motor vehicle fuel sales tax.
    Anyone who purchases fuel (i) that is taxed under the provisions of § 58.1-1724.3 and (ii) upon which a refund is granted for motor fuels ...
  • 58.1-1724.6 Disposition of tax revenues.
    All taxes paid to the Commissioner pursuant to this article, after subtraction of the direct costs of administration by the Department, shall be transferred to ...
  • 58.1-1724.7 Disclosure of information; penalties.
    For purposes of administering the tax levied under this article, the Commissioner, upon written request, is authorized to provide to the finance officer of the ...
  • 58.1-1725 Levy of tax
    When the seal of the Commonwealth is affixed to any paper, except in the cases exempted by law, the tax shall be two dollars, which ...
  • 58.1-1726 When no tax on a seal to be charged
    No tax shall be charged when a seal is annexed to any paper or document to be used in obtaining the benefit of a pension, ...
  • 58.1-1727 Taxes on suits or writ taxes generally
    A tax of $5 is hereby imposed upon (i) the commencement of every civil action in a court of record, whether commenced by petition or ...
  • 58.1-1728 Payment of tax
    The taxes on suits or other judicial proceedings shall be paid to the clerk of court wherein the suit or other judicial proceeding is commenced. ...
  • 58.1-1729 Payment prerequisite to issue of writ, etc.; effect of failure to collect
    No clerk shall issue any writ, or docket any removed or appealed warrant, or any notice mentioned in this article until the tax imposed under ...
  • 58.1-1730 Tax for enhanced 911 service; definitions
    A. As used in this section, unless the context requires a different meaning: "Access lines" are defined to include residence and business telephone lines and ...

Last modified: April 3, 2009