Tax Type
Writ Taxes
Description
VIRGINIA WRIT TAXES REGULATION
Topic
Reports
Date Issued
01-01-1984
see date
January 1, 1985
INTRODUCTION
This regulation for the Virginia Writ Taxes is published by the authority granted the State Tax Commissioner under Virginia Code §58-48.6 (§58.1-203 effective January 1, 1985) and is subject to amendment, revision and supplemental regulations as required or appropriate.
Amendments, revisions and updates to this regulation will be issued as replacement pages, each replacement page having on it the date of revision.
The regulation section is numbered to reference the section of Title 58.1 of the Code of Virginia which it interprets. The first three digits, 630, identify this regulation, for purposes of the Virginia Register of Regulations, as a regulation of the Department of Taxation. The digits following the first hyphen indicate the tax type, and the digits following the second hyphen indicate the section of Title 58.1 being interpreted. For example, the section number 630-9-3809 identifies the agency (630), the writ taxes (9), and the section of Title 58.1, Code of Virginia, which is interpreted (3809).
W. H. Forst
State Tax Commissioner
Virginia Department of Taxation
P. O. Box 6-L
Richmond, VA 23282P. D. 84-182
EFFECTIVE DATE: January 1, 1985, with retroactive effect according to § 58-48.6 (recodified as § 58.1-203).
EXPIRATION: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: § 58.1-3809, Code of Virginia.
AUTHORITY: § 58-48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to the commencement of every action in law or chancery in a court of record; the removal or appeal from a district court to a court of record; the appeal from a county, city, or town governing body's decision to a court of record; an attachment returnable to a court of record; and a writ of mandamus sued out of any court except the Supreme Court of Virginia.
SUMMARY: This is the initial regulation interpreting the writ taxes, consisting of § 630-9-3809.
ADOPTION DATE: September 19, 1984.
Regulation Section Page
630-9-3809 TAXES ON SUITS OR WRIT TAPES
GENERALLY
630-9-3809 Taxes on suits or writ taxes generally. -- A. The tax does not apply to actions brought by a person who, on account of indigency, is, unable to pay fees or costs and who is allowed by the court to proceed without paying fees or costs. (See §§ 14.1-183, 14.1-198, Code of Virginia.)
B. Cross claims and counter claims are not subject to the tax. (Opinion of the Attorney General 72-73 at 193; 69-70 at 296.) Third party motions for judgment are taxable. (Opinion of the Attorney General 72-73 at 455.) The tax does not apply to garnishment proceedings (Opinion of the Attorney General 73-74 at 415). The tax does not apply to a writ of scire facias (Opinion of the Attorney General 76-77 at 29).
C. The Commonwealth and political subdivisions thereof are not required to pay the tax to institute and maintain an action in the Commonwealth.
VIRGINIA WRIT TAXES REGULATION
January 1, 1985
INTRODUCTION
This regulation for the Virginia Writ Taxes is published by the authority granted the State Tax Commissioner under Virginia Code §58-48.6 (§58.1-203 effective January 1, 1985) and is subject to amendment, revision and supplemental regulations as required or appropriate.
Amendments, revisions and updates to this regulation will be issued as replacement pages, each replacement page having on it the date of revision.
The regulation section is numbered to reference the section of Title 58.1 of the Code of Virginia which it interprets. The first three digits, 630, identify this regulation, for purposes of the Virginia Register of Regulations, as a regulation of the Department of Taxation. The digits following the first hyphen indicate the tax type, and the digits following the second hyphen indicate the section of Title 58.1 being interpreted. For example, the section number 630-9-3809 identifies the agency (630), the writ taxes (9), and the section of Title 58.1, Code of Virginia, which is interpreted (3809).
W. H. Forst
State Tax Commissioner
Virginia Department of Taxation
P. O. Box 6-L
Richmond, VA 23282P. D. 84-182
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EFFECTIVE DATE: January 1, 1985, with retroactive effect according to § 58-48.6 (recodified as § 58.1-203).
EXPIRATION: N/A
SUPERSEDES: All previous documents and any oral directives in conflict herewith.
REFERENCES: § 58.1-3809, Code of Virginia.
AUTHORITY: § 58-48.6, Code of Virginia, and § 58.1-203 on and after January 1, 1985.
SCOPE: Applicable to the commencement of every action in law or chancery in a court of record; the removal or appeal from a district court to a court of record; the appeal from a county, city, or town governing body's decision to a court of record; an attachment returnable to a court of record; and a writ of mandamus sued out of any court except the Supreme Court of Virginia.
SUMMARY: This is the initial regulation interpreting the writ taxes, consisting of § 630-9-3809.
ADOPTION DATE: September 19, 1984.
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Regulation Section Page
630-9-3809 TAXES ON SUITS OR WRIT TAPES
GENERALLY
REGULATION
VIRGINIA WRIT TAXES
VIRGINIA WRIT TAXES
630-9-3809 Taxes on suits or writ taxes generally. -- A. The tax does not apply to actions brought by a person who, on account of indigency, is, unable to pay fees or costs and who is allowed by the court to proceed without paying fees or costs. (See §§ 14.1-183, 14.1-198, Code of Virginia.)
B. Cross claims and counter claims are not subject to the tax. (Opinion of the Attorney General 72-73 at 193; 69-70 at 296.) Third party motions for judgment are taxable. (Opinion of the Attorney General 72-73 at 455.) The tax does not apply to garnishment proceedings (Opinion of the Attorney General 73-74 at 415). The tax does not apply to a writ of scire facias (Opinion of the Attorney General 76-77 at 29).
C. The Commonwealth and political subdivisions thereof are not required to pay the tax to institute and maintain an action in the Commonwealth.
Rulings of the Tax Commissioner