Terms Used In Virginia Code > Title 8.7 > Part 2 - Warehouse Receipts: Special Provisions

• Active ingredient: means (in the case of a pesticide other than a plant regulator, defoliant, desiccant, or anti-desiccant) an ingredient that will prevent, destroy, repel, or mitigate insects, fungi, rodents, weeds, or other pests. See Virginia Code 3.2-3900
• 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
• Agency: means any authority, instrumentality, officer, board or other unit of the state government empowered by the basic laws to make regulations or decide cases. See Virginia Code 2.2-4001
• Agricultural commodity: means any plant or part thereof, animal, or animal product, produced by a person (including farmers, ranchers, vineyardists, plant propagators, Christmas tree growers, aquaculturists, floriculturists, orchardists, foresters, nurserymen, wood treaters not for hire, or other comparable persons) primarily for sale, consumption, propagation, or other use by man or animals. See Virginia Code 3.2-3900
• Air navigation facility: means any airport ground or air navigation facility, other than one owned and operated by the United States, used in, available for use in, or designed for use in aid of air navigation, including any structures, buildings, mechanisms, lights, beacons, markers, communicating systems, or other instrumentalities or devices, and any combination of any or all of such facilities, used or useful as an aid, or constituting any advantage or convenience, to the safe taking off, navigation, and landing of aircraft; in the safe and efficient operation or maintenance of an airport; in the safe, efficient and convenient handling or processing of aviation passengers, mail or cargo; or in the servicing or maintenance of aircraft or ground equipment. See Virginia Code 5.1-1
• Airport: means any area of land or water which is used, or intended for public use, for the landing and takeoff of aircraft, and any appurtenant areas that are used, or intended for use, for airport buildings or other airport facilities or rights-of-way, easements and together with all airport buildings and facilities located thereon. See Virginia Code 5.1-1
• Allegation: something that someone says happened.
• 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.
• 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.
• Audited partnership: means a partnership subject to a partnership-level audit that results in a federal adjustment. See Virginia Code 58.1-396
• 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}
• Board: means the Virginia Aviation Board. See Virginia Code 5.1-1
• Board of supervisors: means the governing body of a county. See Virginia Code 15.2-102
• Case law: The law as laid down in cases that have been decided in the decisions of the courts.
• Certificate: means the document issued to a certified applicator or registered technician who has completed all the requirements of Article 3. See Virginia Code 3.2-3900
• certified: means the recognition granted by the Board to an applicator who has completed all the requirements of Article 3. See Virginia Code 3.2-3900
• Certified applicator: means a person who: (i) has satisfactorily completed the Board requirements for certification as a commercial applicator, registered technician, or private applicator; and (ii) has been issued a valid certificate. See Virginia Code 3.2-3900
• Commercial applicator: means any person who has completed the requirements for certification to use or supervise the use of any pesticide for any purpose or on any property other than as provided in the definition of private applicator. See Virginia Code 3.2-3900
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Corporate partner: means a partner that is subject to tax under Article 10 (§ 58. See Virginia Code 58.1-396
• County: means any existing county or such unit hereafter created. See Virginia Code 15.2-102
• Decedent: A deceased person.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defoliant: means any substance or mixture of substances intended for causing the leaves or foliage to drop from a plant, with or without causing abscission. See Virginia Code 3.2-3900
• Dependent: A person dependent for support upon another.
• Desiccant: means any substance or mixture of substances intended for artificially accelerating the drying of plant tissue. See Virginia Code 3.2-3900
• Device: means any instrument or contrivance intended for: (i) trapping, destroying, repelling, or mitigating insects or rodents; or (ii) destroying, repelling, or mitigating fungi, bacteria, weeds or other pests as may be designated by the Commissioner. See Virginia Code 3.2-3900
• 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.
• Document: means document of title as defined in the general definitions in Title 8. See Virginia Code 8.7-102
• Donor: The person who makes a gift.
• 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
• 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}
• 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
• 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 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
• 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 8.7-102
• Goods: means all things that are treated as movable for the purposes of a contract of storage or transportation. See Virginia Code 8.7-102
• Grantor: The person who establishes a trust and places property into it.
• Hearing: means agency processes other than those informational or factual inquiries of an informal nature provided in §§ 2. See Virginia Code 2.2-4001
• Hearing officer: means an attorney selected from a list maintained by the Executive Secretary of the Supreme Court in accordance with § 2. See Virginia Code 2.2-4001
• 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.
• Insect: means any small invertebrate animal generally having a segmented form and belonging to the class Insecta including beetles, bugs, and bees. See Virginia Code 3.2-3900
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Issuer: means a bailee who issues a document except that in relation to an unaccepted delivery order it means the person who orders the possessor of goods to deliver. See Virginia Code 8.7-102
• Label: means the written, printed or graphic matter on, or attached to, the pesticide or device, or the immediate container thereof, and the outside container or wrapper of the retail package, if any, of the pesticide or device. See Virginia Code 3.2-3900
• Labeling: means all labels and other written, printed, or graphic matter: (i) upon the pesticide or device or any of its containers or wrappers; (ii) accompanying the pesticide or device at any time; or (iii) referenced on the label or in literature accompanying the pesticide or device. See Virginia Code 3.2-3900
• 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}
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• licensee: means a person issued a license by the Board to engage in the sale, storage, distribution, recommendation, or application of pesticides for compensation. See Virginia Code 3.2-3900
• Lien: A claim against real or personal property in satisfaction of a debt.
• 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
• 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.
• 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
• 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: 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 any individual, corporation, government, political subdivision of the Commonwealth, or governmental subdivision or agency, business trust, estate, trust, partnership, two or more of any of the foregoing having a joint or common interest, or any other legal or commercial entity. See Virginia Code 5.1-1
• Personal property: All property that is not real property.
• Pest: means any deleterious organism that is: (i) any vertebrate animal other than man; (ii) any invertebrate animal excluding any internal parasite of living man or other living animals; (iii) any plant growing where not wanted, and any plant part such as a root; or (iv) any bacterium, virus, or other microorganisms (except for those on or in living man or other living animals and those on or in processed food or processed animal feed, beverages, drugs as defined by the Federal Food, Drug, and Cosmetic Act at 21 U. See Virginia Code 3.2-3900
• Pesticide: means : (i) any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any insects, rodents, fungi, bacteria, weeds, other forms of plant or animal life, bacterium, or viruses, except viruses on or in living man or other animals, which the Commissioner shall declare to be a pest; (ii) any substance or mixture of substances intended for use as a plant regulator, defoliant, or desiccant; and (iii) any substance intended to become an active ingredient in any substance defined in clause (i) and (ii). See Virginia Code 3.2-3900
• Plant regulator: means any substance or mixture of substances, intended through physiological action, for accelerating or retarding the rate of growth or rate of maturation, or for otherwise altering the behavior of ornamental or crop plants or the produce thereof, but shall not include substances to the extent that they are intended as plant nutrients, trace elements, nutritional chemicals, plant inoculants, and soil amendments. See Virginia Code 3.2-3900
• 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.
• Private applicator: means an individual who uses or supervises the use of any pesticide that is classified for restricted use for purposes of producing any agricultural commodity on property owned or rented by him or his employer or, if applied without compensation other than trading of personal services between producers of agricultural commodities, on the property of another person. See Virginia Code 3.2-3900
• 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 8.7-102
• Registered technician: means an individual who has satisfactorily completed the Board requirements for certification to apply general use pesticides, and to apply restricted use pesticides while under the direct supervision of a certified commercial applicator. See Virginia Code 3.2-3900
• Registrant: means the person registering any pesticide pursuant to the provisions of this chapter. See Virginia Code 3.2-3900
• Registrar: means the Registrar of Regulations employed as provided in § 2. See Virginia Code 2.2-4001
• regulation: means any statement of general application, having the force of law, affecting the rights or conduct of any person, adopted by an agency in accordance with the authority conferred on it by applicable basic laws. See Virginia Code 2.2-4001
• Resident: means , with respect to an individual partner, that such partner is a resident, as defined in § 58. See Virginia Code 58.1-396
• 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
• 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.
• state agency: means the same as that term is defined in § 2. See Virginia Code 1-206
• 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.
• Subpoena: A command to a witness to appear and give testimony.
• Summons: Another word for subpoena used by the criminal justice system.
• 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
• Testator: A male person who leaves a will at death.
• 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
• 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.
• 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.
• Under the direct supervision of: means the act or process whereby the application of a pesticide is made by a competent person acting under the instructions and control of a certified applicator who is responsible for the actions of that person. See Virginia Code 3.2-3900
• Unreasonable adverse effects on the environment: means any unreasonable risk to man or the environment, taking into account the economic, social, and environmental costs and benefits of the use of any pesticide. See Virginia Code 3.2-3900
• Use: means the employment of a pesticide for the purposes of: (i) preventing, destroying, repelling, or mitigating any pest; or (ii) regulating plant growth, causing defoliation or desiccation of plants. See Virginia Code 3.2-3900
• Venue: The geographical location in which a case is tried.
• Virginia Register of Regulations: means the publication issued under the provisions of Article 6 (§ 2. See Virginia Code 2.2-4001
• Virginia Regulatory Town Hall: means the website operated by the Department of Planning and Budget, which has online public comment forums and displays information about regulatory actions under consideration in the Commonwealth and sends this information to registered public users. See Virginia Code 2.2-4001
• Voter: means a qualified voter as defined in § 24. See Virginia Code 15.2-102
• Warehouseman: is a person engaged in the business of storing goods for hire. See Virginia Code 8.7-102