reglab/housing_qa huggingface dataset:
VA Code § 58.1-1707 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 enumerated in § 58.1-1708 an annual litter tax of $20 for each establishment from which such business is conducted. However, the tax under this subsection shall not be imposed on an individual who raises and sells agricultural produce, as defined in § 3.2-4738, and an individual who sells eggs, as described in § 3.2-5305, in local farmers markets or at roadside stands provided that his annual income from such sales does not exceed $1,000, and that any container he provides to hold purchased items has been previously used.B. In addition to the tax levied in subsection A, each person engaged in business as a manufacturer, wholesaler, distributor or retailer of products enumerated in category 2, 4 or 5 of § 58.1-1708 shall pay an additional annual litter tax of $30 for each establishment from which such business is conducted. However, the tax under this subsection shall not be imposed on an individual who raises and sells agricultural produce, as defined in § 3.2-4738, and an individual who sells eggs, as described in § 3.2-5305, in local farmers markets or at roadside stands provided that his annual income from such sales does not exceed $1,000, and that any container he provides to hold purchased items has been previously used.C. For purposes of the tax levied in this section, a vending machine shall not be deemed a separate establishment. Any person engaged in the business of selling goods, wares and merchandise through the use of coin-operated vending machines shall pay an annual litter tax only with respect to each establishment from which goods, wares or merchandise are stored, kept or assembled for purposes of supplying such vending machines.Code 1950, § 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984, c. 675; 2011, c. 466; 2020, c. 782.
VA Code § 58.1-1708 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 consumption;2. Groceries;3. Cigarettes and tobacco products;4. Soft drinks and carbonated waters;5. Beer and other malt beverages;6. Wine;7. Newspapers and magazines;8. Paper products and household paper;9. Glass containers;10. Metal containers;11. Plastic or fiber containers made of synthetic material;12. Cleaning agents and toiletries;13. Nondrug drugstore sundry products;14. Distilled spirits; and15. Motor vehicle parts.Code 1950, § 10-201; 1976, c. 757; 1977, c. 609; 1978, c. 571; 1984, c. 675.
VA Code § 58.1-1709 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1709. Penalty

A penalty of $100 plus an amount equal to the taxes due, including all delinquent taxes due under this article, and the amount that the Department of Taxation has expended in collecting these delinquent taxes, shall be added to the tax levied in § 58.1-1707 for failure to pay the tax within the time limits established by regulations.Code 1950, § 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984, c. 675; 2006, c. 6; 2020, c. 468.
VA Code § 58.1-1710 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 the Commissioner, shall be deposited into the Litter Control and Recycling Fund established pursuant to § 10.1-1422.01.1985, c. 221; 1995, c. 417.
VA Code § 58.1-1711 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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.
VA Code § 58.1-1712 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 the value of the estate as determined in § 58.1-1713. For every $100 of value, or fraction of $100, a tax of 10 cent(s) is imposed. However, the tax imposed by this section shall not apply to decedents' estates of $15,000 or less in value.Code 1950, § 58-66; 1973, c. 282; 1984, c. 675; 1985, c. 474; 1988, c. 292; 1989, c. 387; 1998, c. 117; 2003, c. 195.
VA Code § 58.1-1713 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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, which shall pass from the decedent to each beneficiary by will or intestacy. The value of all real estate shall be included although the real estate does not come into the control or possession of the personal representative for intestate administration purposes and whether or not the personal representative under a will is charged with any duty with respect to such real estate. However, in no event shall the value of real estate owned by the decedent and situated outside of the Commonwealth be considered in computing the value of the estate.B. The value of the estate shall be determined at the time of death of the decedent, or if an alternate time of valuation has been chosen under § 2032 of the Internal Revenue Code for purposes of federal taxation, at such time.Code 1950, §§ 58-66, 58-67; 1973, c. 282; 1984, c. 675.
VA Code § 58.1-1714 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 is offered for probate or the grant of administration is sought in such court. Such return shall state, to the best of the knowledge and belief of the persons submitting the will for probate or requesting the grant of administration, (i) the value of the decedent's real estate as set forth in § 58.1-1713 based on the actual value, if known, or if actual value is not known, the appraised value of such property for local real estate tax purposes, and (ii) the estimated value of the decedent's personal property as of the date of the decedent's death. Such return shall be subject to the provisions of § 58.1-11, and the information set forth therein shall be entitled to the privilege accorded by § 58.1-3. For the purpose of § 58.1-3, the information set forth in such return shall not be deemed to be required by law to be entered on any public assessment roll or book.Code 1950, § 58-66.1; 1974, c. 593; 1976, c. 439; 1984, c. 675; 1989, c. 387; 1998, c. 117; 2003, c. 195.
VA Code § 58.1-1715 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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, § 58-68; 1984, c. 675.
VA Code § 58.1-1716 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 other person pursuant to § 64.2-610, the tax due under this article for such administration shall be paid by the party upon whose motion the estate was committed. The amount of tax paid by such creditor or other person shall be repaid to him by the administrator so appointed out of the first funds received by him from the sale of such estate. If an estate is committed to a person without motion the person shall be required to pay such tax as soon as assets of the estate, sufficient to cover the tax due, have come into his hands.Code 1950, § 58-69; 1971, Ex. Sess., c. 155; 1984, c. 675.
VA Code § 58.1-1717 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 tax has been paid by an estate shall thereafter compare the total value of the probate estate as shown on the probate tax return with the total value shown on the inventory of such estate to determine whether the estate has been undervalued for tax purposes. If such clerk finds that such estate has been undervalued, he shall thereupon collect such additional tax as may be due. In the event of an overpayment of such tax, the personal representative may apply to the Department of Taxation and, if a local probate tax was paid, to the treasurer of the city or county for a refund. No additional tax shall be payable or no refund made if the payment or refund due would be less than twenty-five dollars.Code 1950, § 58-70; 1973, c. 446; 1978, c. 838; 1983, c. 140; 1984, c. 675; 1989, c. 223.
VA Code § 58.1-1717.1 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1717.1. Tax in lieu of probate tax

A $25 fee is hereby charged on the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510 unless a will has been probated for the decedent or there has been a grant of administration on the decedent's estate.2010, c. 266.
VA Code § 58.1-1718 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1718. City or county probate tax

In addition to the state tax and fee imposed by §§ 58.1-1712 and 58.1-1717.1, the governing body of any county and the council of any city may, as provided in § 58.1-3805, (i) impose a county or city tax in an amount equal to one-third of the amount of the state tax on the probate of a will or grant of administration on the probate of every such will or grant of administration and (ii) charge a $25 fee for the recordation of a list of heirs pursuant to § 64.2-509 or an affidavit pursuant to § 64.2-510, as provided in § 58.1-1717.1.Code 1950, § 58-67.1; 1960, c. 60; 1984, c. 675; 2010, c. 266.
VA Code § 58.1-1718.01 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1718.01. Exemption for victims of the Virginia Beach mass shooting

A. As used in this section, "Virginia Beach mass shooting" means the mass shooting that occurred on May 31, 2019, at the Virginia Beach Municipal Center in the City of Virginia Beach.B. No tax shall be imposed under this article on the probate of a will or grant of administration of the estate of an individual who died as a result of the Virginia Beach mass shooting.2020, cc. 249, 278.
VA Code § 58.1-1725 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 shall be paid to the Secretary of the Commonwealth or his successor.Code 1950, § 58-52; 1984, c. 675.
VA Code § 58.1-1726 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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, revolutionary claim, money due on account of military services or land bounty, under any act of Congress, or under a law of this or any other state.Code 1950, § 58-53; 1984, c. 675.
VA Code § 58.1-1727 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 notice, ejectment or attachment, other than a summons to answer a suggestion; (ii) the removal or appeal of a cause of action from a district court to a court of record; (iii) the appeal from the decision of the governing body of a county, city or town to a court of record, including the appeal of any decision of a board of zoning appeals; (iv) an attachment returnable to a court of record; and (v) a writ of mandamus sued out of any court, except the Supreme Court of Virginia. However, when the debt or demand for damages exceeds $49,999 but does not exceed $100,000, the tax shall be $15; and when the debt or demand for damages exceeds $100,000, the tax shall be $25.This section shall not be applicable to any original jurisdiction proceeding filed in the Supreme Court of Virginia.Code 1950, §§ 58-71 to 58-73, 58.1-3809; 1956, c. 599; 1970, c. 364; 1977, c. 449; 1984, c. 675; 1985, c. 221; 2005, c. 681; 2014, cc. 360, 589.
VA Code § 58.1-1728 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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.Code 1950, § 58-75, 58.1-3810; 1984, c. 675; 1985, c. 221.
VA Code § 58.1-1729 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 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 this article has been paid; however, his failure to collect the tax shall not invalidate the proceeding.Code 1950, §§ 58-76, 58.1-3811; 1964, c. 290; 1984, c. 675; 1985, c. 221.
VA Code § 58.1-1731 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1731. Fee for digital media purchase or rental

There is hereby imposed a fee equal to 10 percent of the price of all in-room purchases or rentals of digital media in hotels, motels, bed and breakfast establishments, inns, and other facilities offering guest rooms rented out for continuous occupancy for fewer than 90 consecutive days. As used in this section, "digital media" means any audio-visual work received through the in-room television for a separate charge, including, but not limited to, any motion picture, television or audio programming, or game, regardless if it is transmitted in an analog or digital format. "Digital media" shall not include Internet access or telephone service.2009, c. 531.
VA Code § 58.1-1732 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1732. Collection

The fee imposed by this article shall be collected monthly by the Department of Taxation in the same manner as the sales and use tax imposed under Chapter 6 (§ 58.1-600 et seq.), as provided by rules and regulations promulgated by the Tax Commissioner.2009, c. 531.
VA Code § 58.1-1733 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1733. Disposition of proceeds

After the administrative costs for collecting the fees are recovered by the Department of Taxation, the remaining revenues shall be divided as follows:1. Fifty percent shall be deposited into the state's general fund; and2. Fifty percent shall be deposited into the Governor's Motion Picture Opportunity Fund established under § 2.2-2320. All revenues deposited to the Fund shall be used for film incentive programs established by the Virginia Film Office.2009, c. 531.
VA Code § 58.1-1734 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1734. Title

This article shall be known and may be cited as the "Virginia Motor Vehicle Rental and Peer-to-Peer Vehicle Sharing Tax Act."2011, cc. 405, 639; 2020, c. 1266.
VA Code § 58.1-1737 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1737. Exemptions

No tax shall be imposed as provided in § 58.1-1736 if the vehicle is:1. Rented by the United States government or any governmental agency thereof;2. Rented by the Commonwealth of Virginia or any political subdivision thereof;3. A self-contained mobile computerized axial tomography scanner rented by a nonprofit hospital or a cooperative hospital service organization as described in § 501(e) of the Internal Revenue Code;4. A self-contained mobile unit designed exclusively for human diagnostic or therapeutic service, rented to a nonprofit hospital or a cooperative hospital service organization as described in § 501(e) of the Internal Revenue Code, or a nonprofit corporation as defined in § 501(c)(3) of the Internal Revenue Code, established for research in, diagnosis of, or therapy for human ailments; or5. A truck, tractor truck, trailer, or semitrailer, as severally defined in § 46.2-100, except trailers and semitrailers not designed or used to carry property and vehicles registered under § 46.2-700, with a gross vehicle weight rating or gross combination weight rating of 26,001 pounds or more, in which case no tax shall be imposed pursuant to subdivision A 1 of § 58.1-1736.2011, cc. 405, 639.
VA Code § 58.1-1738 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1738. Administration of the tax

A. The tax on the rental of a motor vehicle pursuant to subsection A of § 58.1-1736 shall be paid by the person renting such motor vehicle, collected by the rentor of such motor vehicle, and remitted to the Tax Commissioner on or before the twentieth day of the month following the month in which the gross proceeds from such rental were due. All of the responsibilities imposed on dealers in Chapter 6 (§ 58.1-600 et seq.) shall apply to rentors for purposes of this article, except the provision in subsection A of § 58.1-615 requiring a sales or use tax return to be filed when the dealer is not liable to remit to the Tax Commissioner any tax for the period covered by the return. The tax on rental transactions in the Commonwealth shall apply regardless of the state for which a certificate of title is required.B. The tax on the sharing of a motor vehicle pursuant to subsection D of § 58.1-1736 shall be paid by the shared vehicle driver. The tax shall be collectible from the peer-to-peer vehicle sharing platforms that have established sufficient contact with the Commonwealth by meeting at least one requirement in each of subdivisions C 1, 2, and 3 of § 58.1-612.1, mutatis mutandis. Shared vehicle owners are not eligible to collect taxes on shared vehicle transactions where such taxes are collectible by a peer-to-peer vehicle sharing platform. The tax shall be remitted to the Tax Commissioner on or before the twentieth day of the month following the month in which the gross proceeds from such sharing were due. The tax on peer-to-peer vehicle sharing in the Commonwealth shall apply regardless of the state for which a certificate of title for a shared vehicle is required.C. The provisions of Chapter 6 (§ 58.1-600 et seq.) shall apply to this article, mutatis mutandis, except as herein provided.2011, cc. 405, 639; 2019, c. 53; 2020, c. 1266.
VA Code § 58.1-1739 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1739. Forwarding of tax information to law-enforcement officials

The Tax Commissioner may, in his discretion, upon request duly received from the official charged with the duty of enforcement of motor vehicle tax laws of any other state, forward to such official any information that he may have in his possession relative to the registration and payment of any tax collected pursuant to this article.2011, cc. 405, 639.
VA Code § 58.1-1740 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1740. Credits against tax

Credit shall be granted any rentor subject to the additional tax on the rental of a daily rental passenger car for a portion of the tangible personal property tax assessed by a Virginia locality on such car for a tax year ending after June 30, 1981. The amount of such credit shall be equal to the ratio of the number of months in such tax year after June 30 to the total number of months in the tax year. Any such credit may be carried over from month to month for a period of up to six months or until fully absorbed, whichever occurs first. To the extent any credit is claimed hereunder as to any tangible personal property tax properly assessed and not actually paid when due, such credit shall be subject to collection as an underpayment of the additional tax imposed under subdivision A 2 of § 58.1-1736 as of the date the credit was claimed, with penalties and interest as provided in § 58.1-2411, mutatis mutandis.2011, cc. 405, 639.
VA Code § 58.1-1741 (2021)
2021 Code of Virginia|Title 58.1 - Taxation|Chapter 17 - Miscellaneous Taxes|§ 58.1-1741. Disposition of revenues

A. After the direct costs of administering this article are recovered by the Department of Taxation, the remaining revenues collected hereunder by the Tax Commissioner shall be forthwith paid into the state treasury. Except as otherwise provided in this section, these funds shall constitute special funds within the Commonwealth Transportation Fund. Any balances remaining in these funds at the end of the year shall be available for use in subsequent years for the purposes set forth in this article, and any interest income on such funds shall accrue to these funds. The revenue so derived, after refunds have been deducted, is hereby allocated for the construction, reconstruction, and maintenance of highways and the regulation of traffic thereon and for no other purpose.B. However, (i) all funds collected from the additional tax imposed by subdivision A 2 of § 58.1-1736 on the rental of daily rental vehicles and, beginning July 1, 2020, and ending July 1, 2021, an amount equal to a two and one-half percent tax on peer-to-peer vehicle sharing pursuant to subsection D of § 58.1-1736 and, beginning July 1, 2021, and thereafter, an amount equal to a three percent tax on peer-to-peer vehicle sharing pursuant to subsection D of § 58.1-1736 shall be distributed quarterly to the county, city, or town wherein such vehicle was delivered to the rentee or the shared vehicle driver; (ii) except as provided in clause (iii), an amount equivalent to the net additional revenues from the motor vehicle rental tax generated by enactments of the 1986 Special Session of the Virginia General Assembly which amended §§ 46.2-694, 46.2-697, and by §§ 58.1-1735, 58.1-1736 and this section, shall be distributed to and paid into the Commonwealth Transportation Fund established pursuant to § 33.2-1524, and are hereby appropriated to the Commonwealth Transportation Board for transportation needs; (iii) all moneys collected from the tax on the gross proceeds from the rental in Virginia of any motor vehicle pursuant to subdivision A 1 of § 58.1-1736 at the tax rate in effect on December 31, 1986, and an amount equal to a four percent tax on the gross proceeds on peer-to-peer vehicle sharing pursuant to subsection D of § 58.1-1736 shall be paid by the Tax Commissioner into the state treasury and two-thirds of which shall be paid into the Commonwealth Transportation Fund established pursuant to § 33.2-1524 and one-third of which shall be deposited into the Washington Metropolitan Area Transit Authority Capital Fund pursuant to § 33.2-3401; and (iv) all additional revenues resulting from the fee imposed under subdivision A 3 of § 58.1-1736 shall be used to pay the debt service on the bonds issued by the Virginia Public Building Authority for the Statewide Agencies Radio System (STARS) for the Department of State Police pursuant to the authority granted by the 2004 Session of the General Assembly.2011, cc. 405, 639; 2015, c. 684; 2018, cc. 854, 856; 2020, cc. 1230, 1266, 1275.