Virginia Code > Title 58.1 > Subtitle II > Chapter 28 – Corporation Charter and Related Fees, and Franchise Taxes
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| § 58.1-2814 | Collection of unpaid bills for registration fees and franchise taxes by local treasurers |
Terms Used In Virginia Code > Title 58.1 > Subtitle II > Chapter 28 - Corporation Charter and Related Fees, and Franchise Taxes
- 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
- 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.
- Personal property: All property that is not real property.
- 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