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Full-Text Articles in Law
Taxation, Craig D. Bell
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
University of Richmond Law Review
In its 1990 session, Virginia's General Assembly passed many bills amending sections of and adding new sections to title 58.1 of the Code of Virginia (the "Code"). These bills affected a broad range of areas, including the individual and corporate income tax, the sales and use tax, real estate and recordation taxes, and miscellaneous local taxes. The Supreme Court of Virginia also decided several cases concerning miscellaneous taxation issues. In addition, the Virginia Department of Taxation finalized several regulations and promulgated proposed regulations. This article covers legislative and regulatory changes, and recent judicial decisions affecting Virginia taxation from July 1989 …
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
University of Richmond Law Review
In its 1988 session, the Virginia General Assembly passed a multitude of bills amending and supplementing title 58.1 of the Code of Virginia (the "Code"). These bills affected a broad range of areas, including the individual and corporate income tax, the sales and use tax, the local business license tax, and the real estate and recordation taxes.
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
University of Richmond Law Review
In contrast to tax reform efforts in the federal arena, the Virginia General Assembly made relatively few changes to Title 58.1 of the Code of Virginia (the "Code"). The General Assembly enacted a number of miscellaneous bills, the most important of which affected the sales and use tax, and the real estate and recordation taxes. The Virginia Supreme Court and the Court of Appeals for the Fourth Circuit were likewise quiet in the area of Virginia taxation and rendered only three decisions, none of which is of major significance. After publishing numerous regulations in 1985, the Virginia Department of Taxation …
Property Taxation In Virginia, Gordon M. Cooley, Burton F. Dodd, Norman T. Fowlkes, Julia Krebs-Markrich, Ronald E. Kuykendall
Property Taxation In Virginia, Gordon M. Cooley, Burton F. Dodd, Norman T. Fowlkes, Julia Krebs-Markrich, Ronald E. Kuykendall
University of Richmond Law Review
The Virginia Constitution mandates that all property within the state, except exempt property, must be taxed. In light of the constitution's directive, this note examines the present Virginia property taxation structure in order to provide the practitioner with a guide to its application and operation.