Chapter 17. Miscellaneous TaxesRead Chapter
- Article 1. Soft Drink Excise TaxRead all
- § 58.1-1700
- Title
- § 58.1-1701
- Definition
- § 58.1-1702
- Tax levied
- § 58.1-1703
- Collection
- § 58.1-1704
- Tax segregated for state taxation
- § 58.1-1705
- Disposition of proceeds
- Article 2. Litter TaxRead all
- § 58.1-1706
- Title
- § 58.1-1707
- Tax levied
- § 58.1-1708
- Products
- § 58.1-1709
- Penalty
- § 58.1-1710
- Disposition of proceeds
- Article 3. Tax on Wills and AdministrationsRead all
- § 58.1-1711
- Title
- § 58.1-1712
- Levy; rate of tax
- § 58.1-1713
- Value of the estate; time of valuation
- § 58.1-1714
- Filing of return
- § 58.1-1715
- Payment of tax prerequisite to qualification
- § 58.1-1716
- Estates committed to court-appointed administrator
- § 58.1-1717
- Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable
- § 58.1-1717.1
- Tax in lieu of probate tax
- § 58.1-1718
- City or county probate tax
- § 58.1-1718.01
- Exemption for victims of the Virginia Beach mass shooting
- Article 4. Motor Vehicle Fuel Sales Tax in Certain Transportation DistrictsRead all
- § 58.1-1718.1
- Repealed
- § 58.1-1721
- Repealed
- § 58.1-1722
- Repealed
- § 58.1-1723
- Repealed
- § 58.1-1724
- Repealed
- Article 4.1. Motor Vehicle Fuel Sales Tax in Certain LocalitiesRead all
- § 58.1-1724.2
- Repealed
- § 58.1-1724.3
- Repealed
- § 58.1-1724.4
- Repealed
- § 58.1-1724.5
- Repealed
- Article 5. Tax on SealsRead all
- § 58.1-1725
- Levy of tax
- § 58.1-1726
- When no tax on a seal to be charged
- Article 6. Taxes on Suits and Other Judicial ProceedingsRead all
- § 58.1-1727
- Taxes on suits or writ taxes generally
- § 58.1-1728
- Payment of tax
- § 58.1-1729
- Payment prerequisite to issue of writ, etc.; effect of failure to collect
- Article 7. E-911 TaxRead all
- § 58.1-1730
- Tax for enhanced 911 service; definitions
- Article 8. Digital Media FeeRead all
- § 58.1-1731
- Fee for digital media purchase or rental
- § 58.1-1732
- Collection
- § 58.1-1733
- Disposition of proceeds
- Article 9. Virginia Motor Vehicle Rental and Peer-To-Peer Vehicle Sharing TaxRead all
- § 58.1-1734
- (Effective until October 1, 2020) Title
- § 58.1-1734
- (Effective October 1, 2020) Title
- § 58.1-1735
- (Effective until October 1, 2020) Definitions
- § 58.1-1735
- (Effective October 1, 2020) Definitions
- § 58.1-1736
- Levy
- § 58.1-1737
- Exemptions
- § 58.1-1738
- (Effective until October 1, 2020) Administration of the tax
- § 58.1-1738
- (Effective October 1, 2020) Administration of the tax
- § 58.1-1739
- Forwarding of tax information to law-enforcement officials
- § 58.1-1740
- Credits against tax
- § 58.1-1741
- (Effective until October 1, 2020) Disposition of revenues
- § 58.1-1741
- (Effective October 1, 2020) Disposition of revenues
- Article 10. Regional Transient Occupancy TaxRead all
- § 58.1-1742
- Repealed
- Article 11. Transportation Transient Occupancy TaxesRead all
- § 58.1-1743
- (Expires May 1, 2021) Transportation district transient occupancy tax
- § 58.1-1743
- (Effective May 1, 2021; for expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax
- § 58.1-1743
- (Effective upon expiration of amendments of Acts 2020, cc. 1230 and 1275 pursuant to cc. 1230 and 1275, cl. 10) Transportation district transient occupancy tax
- § 58.1-1743
- (Effective upon expiration of amendments of Acts 2020, cc. 1241 and 1281 pursuant to cc. 1241 and 1281, cl. 2) Transportation district transient occupancy tax
- § 58.1-1743
- (Effective upon expiration of amendments of Acts 2020, cc. 1230 and 1275 and cc. 1241 and 1281 pursuant to cc. 1230 and 1275, cl. 10 and cc. 1241 and 1281, cl. 2) Transportation district transient occupancy tax
- § 58.1-1744
- (Effective until May 1, 2021) Local transportation transient occupancy tax
- § 58.1-1744
- (Effective May 1, 2021; for contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax
- § 58.1-1744
- (Effective upon expiration of Acts 2020, cc. 1230 and 1275 amendments pursuant to Acts 2020, cc. 1230 and 1275, cl. 10) Local transportation transient occupancy tax
- Article 12. Disposable Plastic Bag TaxRead all
- § 58.1-1745
- Disposable plastic bag tax
- § 58.1-1746
- Exemptions
- § 58.1-1747
- Retailer discount
- § 58.1-1748
- Administration
