practice in Tax Virginia

The Virginia Department of Taxation (the "Department") determined that Virginia Cellular LLC ("Virginia Cellular"), a limited liability company, was subject to the minimum tax imposed upon telecommunications companies pursuant to Code § 58.1-400.1. Virginia Cellular filed an ...

... Those issues are: (1) whether Chapter 896 violates Article IV, Section 12 of the Constitution of Virginia ("the Constitution"); and (2) whether the Constitution prohibits the General Assembly from delegating its power of taxation to a political subdivision charged with the ...

... In a letter dated May 2, 2006 accompanying the supplemental tax assessments, a Deputy Commissioner explained, "[t]he property that is not taxable and has been identified as intangible personal property and exempt from local taxation is tuners, converters, amplifiers, power ...