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Full-Text Articles in Law

Annual Survey Of Virginia Law: Taxation, Craig D. Bell Jan 1996

Annual Survey Of Virginia Law: Taxation, Craig D. Bell

University of Richmond Law Review

This article reviews significant recent developments in the law affecting Virginia taxation. The article is divided into six sections. Each of these sections covers the recent judicial decisions and legislative changes which have occurred over the past several years for the respective category of taxation discussed in the section. The discussion of legislative activities will generally cover the 1995 and 1996 Sessions of the Virginia General Assembly. The judicial decisions reviewed in this article are primarily from the years 1995 and 1996. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview …


Annual Survey Of Virginia Law: Taxation, Thomas P. Rohman, Wendy B. Gayle Jan 1992

Annual Survey Of Virginia Law: Taxation, Thomas P. Rohman, Wendy B. Gayle

University of Richmond Law Review

This article covers legislative changes and judicial decisions affecting Virginia taxation from July, 1991 to July, 1992. Its purpose is to alert Virginia's tax and general practitioners to these developments.


University Of Richmond Law Review Jan 1992

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.


Annual Survey Of Virginia Law: Taxation, Carle E. Davis Jan 1990

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 Jan 1988

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.


Special Purpose Taxation Districts: Coming Or Going?, John E. Juergensmeyer Jan 1976

Special Purpose Taxation Districts: Coming Or Going?, John E. Juergensmeyer

University of Richmond Law Review

Special purpose taxing districts, as an instrument of local government, have been widely criticized and commonly blamed for many of the problems of "urban sprawl." However, despite repeated and extensive criticism, and continual attempts to limit and restrict them, special purpose districts have expanded in number and function.


Ancient Simplicity Is Gone- Procedural Aspects Of Relief From Taxes Administered By The Virginia Department Of Taxation, Lee F. Davis Jr. Jan 1974

Ancient Simplicity Is Gone- Procedural Aspects Of Relief From Taxes Administered By The Virginia Department Of Taxation, Lee F. Davis Jr.

University of Richmond Law Review

The Virginia Supreme Court has referred to "the convenience, elasticity and fairness" of the Virginia procedure for the correction of erroneous assessments of taxes. Few would add "clarity" to this description, yet the statutory remedies, however complicated, are usually the only source of relief for the taxpayer.


State Taxation Of Interstate Travel: Alternative Constitutional Limitations Jan 1970

State Taxation Of Interstate Travel: Alternative Constitutional Limitations

University of Richmond Law Review

In today's context of expanded human mobility, an individual's right to travel from, through, or to any of the United States without state restriction on or regulation of his admission or departure enjoys well-settled constitutional protection originating from two distinct sources. The interstate transportation of persons is governed by the commerce clause under which state power to regulate and tax the admission and departure of interstate passengers is restricted, but not entirely forbidden.