Terms Used In Virginia Code > Title 58.1 > Subtitle I > Chapter 3 - Income Tax

• Administrative adjustment request: means an administrative adjustment request filed by a partnership pursuant to § 6227 of the Internal Revenue Code. See Virginia Code 58.1-396
• Adult: means a person 18 years of age or more. See Virginia Code 1-203
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affiliate: means with respect to any person, any other person directly or indirectly controlling, controlled by, or under common control with such person. See Virginia Code 58.1-439.18
• Agreement: means the same as that term is defined in subdivision (b)(3) of § 8. See Virginia Code 29.1-733.2
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Amortization: Paying off a loan by regular installments.
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Arrest: Taking physical custody of a person by lawful authority.
• Assessment: as used in this subtitle , shall include an assessment made pursuant to notice by the Department of Taxation and self-assessments made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. See Virginia Code 58.1-1820
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Audited partnership: means a partnership subject to a partnership-level audit that results in a federal adjustment. See Virginia Code 58.1-396
• Authority: means the Virginia Housing Development Authority, or its successor agency. See Virginia Code 58.1-439.29
• Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Barge: means a watercraft that is not self-propelled or fitted for propulsion by sail, paddle, oar, or similar device. See Virginia Code 29.1-733.2
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Bequest: Property gifted by will.
• Business firm: means any corporation, partnership, electing small business (Subchapter S) corporation, limited liability company, or sole proprietorship authorized to do business in this Commonwealth subject to tax imposed by Articles 2 (§ 58. See Virginia Code 58.1-439.18
• Buyer: means a person that buys or contracts to buy a watercraft. See Virginia Code 29.1-733.2
• Buyer in ordinary course of business: means the same as that term is defined in subdivision (b)(9) of § 8. See Virginia Code 29.1-733.2
• Certificate of origin: means a record created by a manufacturer or importer as the manufacturer's or importer's proof of identity of a watercraft. See Virginia Code 29.1-733.2
• Certificate of title: means a record, created by the Department under this article or by a governmental agency of another jurisdiction under the law of that jurisdiction that is designated as a certificate of title by the Department or agency and is evidence of ownership of a watercraft. See Virginia Code 29.1-733.2
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
• Claimant agency: means any administrative unit of state, county, city or town government, including department, institution, commission, authority, or the office of Executive Secretary of the Supreme Court, any circuit or district court and the Internal Revenue Service. See Virginia Code 58.1-520
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Consumer goods: means the same as that term is defined in subdivision (a)(23) of § 8. See Virginia Code 29.1-733.2
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporate partner: means a partner that is subject to tax under Article 10 (§ 58. See Virginia Code 58.1-396
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Courts of record: means the Supreme Court of Virginia, the Court of Appeals of Virginia, and the circuit courts. See Virginia Code 1-212
• Credit period: means the credit period as defined in § 42(f)(1) of the Internal Revenue Code, as amended. See Virginia Code 58.1-439.29
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Dealer: means any watercraft dealer as defined in § 29. See Virginia Code 29.1-733.2
• Debtor: means the same as that term is defined in subdivision (a)(28) of § 8. See Virginia Code 29.1-733.2
• Debtor: means any individual having a delinquent debt or account with any claimant agency which obligation has not been satisfied by court order, set aside by court order, or discharged in bankruptcy. See Virginia Code 58.1-520
• Decedent: A deceased person.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Delinquent debt: means any liquidated sum due and owing any claimant agency, or any restitution ordered paid to a clerk of the court pursuant to Title 19. See Virginia Code 58.1-520
• Dependent: A person dependent for support upon another.
• Direct: means , with respect to a partner, that such partner holds a direct interest in a partnership or a pass-through entity and that such interest is not held indirectly through another partnership or pass-through entity. See Virginia Code 58.1-396
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Documented vessel: means a watercraft covered by a certificate of documentation issued pursuant to 46 U. See Virginia Code 29.1-733.2
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• Education: means any type of scholastic instruction or scholastic assistance to a low-income person or an eligible student with a disability. See Virginia Code 58.1-439.18
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Virginia Code 29.1-733.2
• Electronic certificate of title: means a certificate of title consisting of information that is stored solely in an electronic medium and is retrievable in perceivable form. See Virginia Code 29.1-733.2
• Eligibility certificate: means a certificate issued by the Authority to the owner of a qualified project certifying that such project qualifies for the Virginia housing opportunity tax credit authorized by this article, and specifying the amount of housing opportunity tax credits that the owner of such qualified project may claim in each year of the credit period. See Virginia Code 58.1-439.29
• Eligible owner: means a direct owner of a pass-through entity who is a natural person subject to the tax imposed by Article 2 (§ 58. See Virginia Code 58.1-390.1
• Eligible pre-kindergarten child: means a child who is (i) a resident of Virginia; (ii) an at-risk four-year-old unable to obtain services through Head Start or Virginia Preschool Initiative programs; and (iii) enrolled in, eligible to attend, or attending a nonpublic pre-kindergarten program and whose family (a) does not have an annual household income in excess of 300 percent of the current poverty guidelines or 400 percent of such guidelines in cases in which an individualized education program has been written and finalized for the child in accordance with the federal Individuals with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education; (b) is homeless as defined in 42 U. See Virginia Code 58.1-439.25
• Eligible student with a disability: means a student (i) for whom an individualized educational program has been written and finalized in accordance with the federal Individuals with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education and (ii) whose family's annual household income is not in excess of 400 percent of the current poverty guidelines. See Virginia Code 58.1-439.18
• Eligible student with a disability: means a child who is a resident of Virginia for whom an Individualized Education Plan (IEP) has been written and finalized in accordance with the federal Individuals with Disabilities Education Act (IDEA), regulations promulgated pursuant to IDEA, and regulations of the Board of Education. See Virginia Code 58.1-439.25
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Executor: A male person named in a will to carry out the decedent
• Exempt: means , with respect to a partner, that such partner is exempt from Virginia income taxation. See Virginia Code 58.1-396
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• farm: means any person that obtains at least 51 percent of its annual gross income from agricultural operations and produces the agricultural waste used as feedstock for the waste-to-energy technology, (ii) "agricultural waste" means biomass waste materials capable of decomposition that are produced from the raising of plants and animals during agricultural operations, including animal manures, bedding, plant stalks, hulls, and vegetable matter, and (iii) "waste-to-energy technology" means any technology, including but not limited to a methane digester, that converts agricultural waste into gas, steam, or heat that is used to generate electricity on-site. See Virginia Code 1-222.1
• Federal adjustment: means a change to an item or amount determined under the Internal Revenue Code that is used by a taxpayer to compute Virginia tax owed, regardless of whether that change results from an action by the Internal Revenue Service including a partnership-level audit, or the filing of an amended federal return, federal refund claim, or administrative adjustment request by the taxpayer. See Virginia Code 58.1-396
• Federal adjustments report: means any methods or forms required by the Department for use by a partner or partnership to report final federal adjustments. See Virginia Code 58.1-396
• Federal low-income housing tax credit: means the federal tax credit as provided in § 42 of the Internal Revenue Code, as amended. See Virginia Code 58.1-439.29
• Federal partnership representative: means the person that a partnership designates for the taxable year as its representative or the person that the Internal Revenue Service appoints pursuant to § 6223(a) of the Internal Revenue Code to act as the federal partnership representative. See Virginia Code 58.1-396
• Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
• Fiduciary: A trustee, executor, or administrator.
• Final determination date: means the date determined pursuant to the provisions of § 58. See Virginia Code 58.1-396
• Final federal adjustment: means a federal adjustment for which the final determination date has passed. See Virginia Code 58.1-396
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Foreign-documented vessel: means a watercraft whose ownership is recorded in a registry maintained by a country other than the United States that identifies each person that has an ownership interest in a watercraft and includes a unique alphanumeric designation for the watercraft. See Virginia Code 29.1-733.2
• Fraud: Intentional deception resulting in injury to another.
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Good faith: means honesty in fact and the observance of reasonable commercial standards of fair dealing. See Virginia Code 29.1-733.2
• Grantor: The person who establishes a trust and places property into it.
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Housing assistance: means furnishing financial assistance, labor, material, or technical advice to aid the physical improvement of the homes of low-income persons. See Virginia Code 58.1-439.18
• Hull damaged: means compromised with respect to the integrity of a watercraft's hull by a collision, allision, lightning strike, fire, explosion, running aground, or similar occurrence, or the sinking of a watercraft in a manner that creates a significant risk to the integrity of the watercraft's hull. See Virginia Code 29.1-733.2
• Hull identification number: means the alphanumeric designation assigned to a watercraft pursuant to 33 C. See Virginia Code 29.1-733.2
• in writing: include any representation of words, letters, symbols, numbers, or figures, whether (i) printed or inscribed on a tangible medium or (ii) stored in an electronic or other medium and retrievable in a perceivable form and whether an electronic signature authorized by Chapter 42. See Virginia Code 1-257
• Includes: means includes, but not limited to. See Virginia Code 1-218
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Indirect: means , with respect to a partner, that such partner does not hold a direct interest in a partnership or pass-through entity but instead holds a direct interest in another partnership or pass-through entity that itself holds an interest directly, or through another indirect partner, in the partnership or pass-through entity. See Virginia Code 58.1-396
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Intestate: Dying without leaving a will.
• Job training: means any type of instruction to an individual who is a low-income person that enables him to acquire vocational skills so that he can become employable or able to seek a higher grade of employment. See Virginia Code 58.1-439.18
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Knowledge: means the same as that term is defined in § 8. See Virginia Code 29.1-733.2
• Lease: means the same as that term is defined in subdivision (1)(j) of § 8. See Virginia Code 29.1-733.2
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Legatee: A beneficiary of a decedent
• Lessor: means the same as that term is defined in subdivision (1)(p) of § 8. See Virginia Code 29.1-733.2
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lien: A claim against real or personal property in satisfaction of a debt.
• Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
• Low-income person: means an individual whose family's annual household income is not in excess of 300 percent of the current poverty guidelines. See Virginia Code 58.1-439.18
• Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Motorboat: means any vessel propelled by machinery whether or not the machinery is the principal source of propulsion. See Virginia Code 29.1-700
• National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
• Neighborhood assistance: means providing community services, education, housing assistance, or job training. See Virginia Code 58.1-439.18
• Neighborhood organization: means any local, regional or statewide organization whose primary function is providing neighborhood assistance and holding a ruling from the Internal Revenue Service of the United States Department of the Treasury that the organization is exempt from income taxation under the provisions of §§ 501(c)(3) and 501(c)(4) of the Internal Revenue Code of 1986, as amended from time to time, or any organization defined as a community action agency in the Economic Opportunity Act of 1964 (42 U. See Virginia Code 58.1-439.18
• No wake: means operation of a motorboat at the slowest possible speed required to maintain steerage and headway. See Virginia Code 29.1-700
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• Nonpublic pre-kindergarten program: means a pre-kindergarten program that is not operated, directly or indirectly, by a federal, state, or local government entity and that is (i) a preschool program designed for child development and kindergarten preparation that complies with nonpublic school accreditation requirements administered by the Virginia Council for Private Education pursuant to § 22. See Virginia Code 58.1-439.25
• Nonresident: means , with respect to an individual, estate, or trust partner, that such partner is not a resident partner. See Virginia Code 58.1-396
• Notice: means the same as that term is defined in § 8. See Virginia Code 29.1-733.2
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Operate: means to navigate or otherwise control the movement of a motorboat or a vessel. See Virginia Code 29.1-700
• Oversight: Committee review of the activities of a Federal agency or program.
• Owner: means any individual or entity who is treated as a partner, member, or shareholder of a pass-through entity for federal income tax purposes. See Virginia Code 58.1-390.1
• Owner: means a person, other than a lien holder, having the property in or title to a motorboat. See Virginia Code 29.1-700
• Owner: means a person that has legal title to a watercraft. See Virginia Code 29.1-733.2
• Owner of record: means the owner indicated in the files of the Department or, if the files indicate more than one owner, the one first indicated. See Virginia Code 29.1-733.2
• Partner: means a person that holds an interest directly or indirectly in a partnership or pass-through entity. See Virginia Code 58.1-396
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Partnership: means an entity subject to taxation under Subchapter K, 26 U. See Virginia Code 58.1-396
• Partnership-level audit: means an examination by the Internal Revenue Service at the partnership level pursuant to Subchapter C, 26 U. See Virginia Code 58.1-396
• Pass-through entity: means any entity, including a limited partnership, a limited liability partnership, a general partnership, a limited liability company, a professional limited liability company, a business trust, or a Subchapter S corporation, that is recognized as a separate entity for federal income tax purposes, in which the partners, members, or shareholders report their share of the income, gains, losses, deductions, and credits from the entity on their federal income tax returns or make the election and pay the tax levied pursuant to § 58. See Virginia Code 58.1-390.1
• Pass-through entity: means any pass-through entity as defined in § 58. See Virginia Code 58.1-396
• Person: means an individual, corporation, business trust, estate, trust, statutory trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality, or any other legal or commercial entity. See Virginia Code 29.1-733.2
• Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
• Personal property: All property that is not real property.
• Personal watercraft: means a motorboat less than sixteen feet in length which uses an inboard motor powering a jet pump, as its primary motive power and which is designed to be operated by a person sitting, standing, or kneeling on, rather than in the conventional manner of sitting or standing inside, the vessel. See Virginia Code 29.1-700
• Plan: means the Wildlife Corridor Action Plan established pursuant to this article. See Virginia Code 29.1-578
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Poverty guidelines: means the poverty guidelines for the 48 contiguous states and the District of Columbia updated annually in the Federal Register by the U. See Virginia Code 58.1-439.18
• Poverty guidelines: means the poverty guidelines for the 48 contiguous states and the District of Columbia updated annually in the Federal Register by the U. See Virginia Code 58.1-439.25
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
• Professional services: means any type of personal service to the public that requires as a condition precedent to the rendering of such service the obtaining of a license or other legal authorization and shall include, but shall not be limited to, the personal services rendered by medical doctors, dentists, architects, professional engineers, certified public accountants, attorneys-at-law, and veterinarians. See Virginia Code 58.1-439.18
• Public corporation: means the Commonwealth of Virginia or any political subdivision thereof or any incorporated municipality therein or any public agency of the Commonwealth or of any political subdivision thereof or of any municipality therein. See Virginia Code 1-219.1
• Purchase: means to take by sale, lease, mortgage, pledge, consensual lien, security interest, gift, or any other voluntary transaction that creates an interest in a watercraft. See Virginia Code 29.1-733.2
• Purchaser: means a person that takes by purchase. See Virginia Code 29.1-733.2
• Qualified educational expenses: means school-related tuition and instructional fees and materials, including textbooks, workbooks, and supplies used solely for school-related work. See Virginia Code 58.1-439.25
• Qualified project: means a qualified low-income building, as defined in § 42(c) of the Internal Revenue Code, as amended, that is located in Virginia, is placed in service on or after January 1, 2021, and is issued an eligibility certificate. See Virginia Code 58.1-439.29
• Qualified taxpayer: means a taxpayer owning an interest, direct or indirect, through one or more pass-through entities, in a qualified project at any time prior to filing a tax return claiming a housing opportunity tax credit. See Virginia Code 58.1-439.29
• real estate: includes lands, tenements and hereditaments, and all rights and appurtenances thereto and interests therein, other than a chattel interest. See Virginia Code 1-219
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Virginia Code 29.1-733.2
• Refund: means any individual's Virginia state or local income tax refund payable pursuant to § 58. See Virginia Code 58.1-520
• Registration number: means the alphanumeric designation for a vessel issued pursuant to 46 U. See Virginia Code 29.1-733.2
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Representative: means the same as that term is defined in subdivision (b)(33) of § 8. See Virginia Code 29.1-733.2
• Resident: means , with respect to an individual partner, that such partner is a resident, as defined in § 58. See Virginia Code 58.1-396
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Reviewed year: means the taxable year of a partnership that is subject to a partnership-level audit from which federal adjustments arise. See Virginia Code 58.1-396
• Sale: means the same as that term is defined in § 8. See Virginia Code 29.1-733.2
• Scholarship foundation: means a nonstock, nonprofit corporation that is (i) exempt from taxation under § 501(c)(3) of the Internal Revenue Code of 1954, as amended or renumbered; (ii) approved by the Department of Education in accordance with the provisions of § 58. See Virginia Code 58.1-439.25
• Scholastic assistance: means (i) counseling or supportive services to elementary school, middle school, secondary school, or postsecondary school students or their parents in developing a postsecondary academic or vocational education plan, including college financing options for such students or their parents, or (ii) scholarships. See Virginia Code 58.1-439.18
• Secured party of record: means the secured party whose name is indicated as the name of the secured party in the files of the Department or, if the files indicate more than one secured party, the one first indicated. See Virginia Code 29.1-733.2
• Security interest: means an interest in a watercraft that secures payment or performance of an obligation if the interest is created by contract or arises under § 8. See Virginia Code 29.1-733.2
• Seller: means the same as that term is defined in subdivision (1)(o) of § 8. See Virginia Code 29.1-733.2
• Send: means the same as that term is defined in subdivision (b)(36) of § 8. See Virginia Code 29.1-733.2
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Sign: means , with present intent to authenticate or adopt a record, to:

  1. See Virginia Code 29.1-733.2

• State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
• State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Virginia Code 29.1-733.2
• state agency: means the same as that term is defined in § 2. See Virginia Code 1-206
• State of principal use: means the state on whose waters a watercraft is or will be used, operated, navigated, or employed more than on the waters of any other state during a calendar year. See Virginia Code 29.1-733.2
• State partnership representative: means the person identified as the representative of a partnership pursuant to the provisions of § 58. See Virginia Code 58.1-396
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Student: means a child who is a resident of Virginia and (i) in the current school year has enrolled and attended a public school in the Commonwealth for at least one-half of the year, (ii) for the school year that immediately preceded his receipt of a scholarship foundation scholarship was enrolled and attended a public school in the Commonwealth for at least one-half of the year, (iii) is a prior recipient of a scholarship foundation scholarship, (iv) is eligible to enter kindergarten or eligible to enter first grade, or (v) for the school year that immediately preceded his receipt of a scholarship foundation scholarship was domiciled in a state other than the Commonwealth and did not attend a nonpublic school in the Commonwealth for more than one-half of the school year. See Virginia Code 58.1-439.25
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• Supreme Court: means the Supreme Court of Virginia. See Virginia Code 1-249
• sworn: means "affirm" or "affirmed. See Virginia Code 1-250
• tax credit: means the tax credit created by this article. See Virginia Code 58.1-439.29
• Taxpayer: includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. See Virginia Code 58.1-1
• Taxpayer: means an individual, corporation, S corporation, partnership, limited partnership, limited liability partnership, limited liability company, joint venture, or nonprofit organization. See Virginia Code 58.1-439.29
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Tiered partner: means any partner that is a partnership or a pass-through entity and is not an individual. See Virginia Code 58.1-396
• Title brand: means a designation of previous damage, use, or condition that shall be indicated on a certificate of title. See Virginia Code 29.1-733.2
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transfer of ownership: means a voluntary or involuntary conveyance of an interest in a watercraft. See Virginia Code 29.1-733.2
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• Trustee: A person or institution holding and administering property in trust.
• Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
• United States: includes the 50 states, the District of Columbia the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands and the United States Virgin Islands. See Virginia Code 1-255
• User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
• Value: means the same as that term is defined in § 8. See Virginia Code 29.1-733.2
• Venue: The geographical location in which a case is tried.
• Vessel: means every description of watercraft, other than a seaplane on the water, used or capable of being used as a means of transportation on water. See Virginia Code 29.1-700
• Virginia Quality: means a quality rating and improvement system for early childhood programs administered in partnership between the Virginia Early Childhood Foundation and the Office of Early Childhood Development of the Department of Social Services. See Virginia Code 58.1-439.25
• Virginia tax liability: means the income taxes imposed by Articles 2 (§ 58. See Virginia Code 58.1-439.29
• Watercraft: means any vessel that is used or capable of being used as a means of transportation on water and is propelled by machinery, whether or not the machinery is the principal source of propulsion, except:

  1. See Virginia Code 29.1-733.2

• Wildlife corridor: means an area connecting fragmented wildlife habitats separated by human activities or infrastructure. See Virginia Code 29.1-578
• Written certificate of title: means a certificate of title consisting of information inscribed on a tangible medium. See Virginia Code 29.1-733.2