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§ 58.1-1700. Title - This article shall be known and may be cited as...
§ 58.1-1701. Definition - As used in this article, unless the context clearly shows...
§ 58.1-1702. Tax levied - There is hereby levied, in addition to all other taxes...
§ 58.1-1703. Collection - The excise tax levied by this article shall be collected...
§ 58.1-1704. Tax segregated for state taxation - The excise tax levied by this article is hereby segregated...
§ 58.1-1705. Disposition of proceeds - All moneys collected pursuant to this article, minus the necessary...
§ 58.1-1706. Title - This article shall be known and may be cited as...
§ 58.1-1707. Tax levied - A. There is hereby levied and imposed upon every person...
§ 58.1-1708. Products - Manufacturers, wholesalers, distributors or retailers of the following products shall...
§ 58.1-1709. Penalty - A penalty of $100 plus an amount equal to the...
§ 58.1-1710. Disposition of proceeds - All moneys collected pursuant to this article, minus the necessary...
§ 58.1-1711. Title - This article shall be known and may be cited as...
§ 58.1-1712. Levy; rate of tax - A tax is hereby imposed on the probate of every...
§ 58.1-1713. Value of the estate; time of valuation - A. The tax imposed by this article shall be based...
§ 58.1-1714. Filing of return - When the value of an estate exceeds $15,000, a return...
§ 58.1-1715. Payment of tax prerequisite to qualification - No one shall be permitted to qualify and act as...
§ 58.1-1716. Estates committed to court-appointed administrator - When an estate is committed by order of the appropriate...
§ 58.1-1717. Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable - The clerk of the court wherein the probate or administration...
§ 58.1-1717.1. Tax in lieu of probate tax - A $25 fee is hereby charged on the recordation of...
§ 58.1-1718. City or county probate tax - In addition to the state tax and fee imposed by...
§ 58.1-1718.01. Exemption for victims of the Virginia Beach mass shooting - A. As used in this section, "Virginia Beach mass shooting"...
§ 58.1-1718.1. Repealed - Repealed by Acts 2012, cc. 217 and 225, cl. 2,...
§ 58.1-1721. Repealed - Repealed by Acts 2009, c. 532, cl. 2, effective January...
§ 58.1-1722. Repealed - Repealed by Acts 2012, cc. 217 and 225, cl. 2,...
§ 58.1-1723. Repealed - Repealed by Acts 2009, c. 532, cl. 2, effective January...
§ 58.1-1724. Repealed - Repealed by Acts 2012, cc. 217 and 225, cl. 2,...
§ 58.1-1724.2. Repealed - Repealed by Acts 2012, cc. 217 and 225, cl. 2,...
§ 58.1-1724.3. Repealed - Repealed by Acts 2009, cc. 864 and 871, cl. 5.
§ 58.1-1724.4. Repealed - Repealed by Acts 2012, cc. 217 and 225, cl. 2,...
§ 58.1-1724.5. Repealed - Repealed by Acts 2009, cc. 864 and 871, cl. 5.
§ 58.1-1725. Levy of tax - When the seal of the Commonwealth is affixed to any...
§ 58.1-1726. When no tax on a seal to be charged - No tax shall be charged when a seal is annexed...
§ 58.1-1727. Taxes on suits or writ taxes generally - A tax of $5 is hereby imposed upon (i) the...
§ 58.1-1728. Payment of tax - The taxes on suits or other judicial proceedings shall be...
§ 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...
§ 58.1-1730. Tax for enhanced 911 service; definitions - A. As used in this section, unless the context requires...
§ 58.1-1731. Fee for digital media purchase or rental - There is hereby imposed a fee equal to 10 percent...
§ 58.1-1732. Collection - The fee imposed by this article shall be collected monthly...
§ 58.1-1733. Disposition of proceeds - After the administrative costs for collecting the fees are recovered...
§ 58.1-1734. Title - This article shall be known and may be cited as...
§ 58.1-1735. Definitions - The definitions in § 46.2-1408 shall apply, mutatis mutandis, to...
§ 58.1-1736. Levy - A. There is hereby levied, in addition to all other...
§ 58.1-1737. Exemptions - No tax shall be imposed as provided in § 58.1-1736...
§ 58.1-1738. Administration of the tax - A. The tax on the rental of a motor vehicle...
§ 58.1-1739. Forwarding of tax information to law-enforcement officials - The Tax Commissioner may, in his discretion, upon request duly...
§ 58.1-1740. Credits against tax - Credit shall be granted any rentor subject to the additional...
§ 58.1-1741. Disposition of revenues - A. After the direct costs of administering this article are...
§ 58.1-1742. Repealed - Repealed by Acts 2018, cc. 854 and 856, cl. 4,...
§ 58.1-1743. (For expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax - A. In addition to all other fees and taxes imposed...
§ 58.1-1744. (For contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax - In addition to all other fees and taxes imposed under...
§ 58.1-1745. Disposable plastic bag tax - A. Any county or city may, by duly adopted ordinance,...
§ 58.1-1746. Exemptions - Any tax imposed pursuant to the provisions of this article...
§ 58.1-1747. Retailer discount - A. Beginning January 1, 2021, and ending January 1, 2023,...
§ 58.1-1748. Administration - The Tax Commissioner shall collect, administer, and enforce this tax...