2014 Virginia Code
Title 58.1 - Taxation

Chapter 0. GENERAL PROVISIONS OF TITLE 58.1
Article 1. IN GENERAL
Article 2. RESPONSIBILITY OF FIDUCIARIES IN TAX MATTERS
Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Chapter 1. GENERAL PROVISIONS
Chapter 2. DEPARTMENT OF TAXATION
Chapter 3. INCOME TAX
Article 1. GENERAL PROVISIONS
Article 2. INDIVIDUAL INCOME TAX
Article 3. TAX CREDITS FOR INDIVIDUALS
Article 4. ACCOUNTING, RETURNS, PROCEDURES FOR INDIVIDUALS
Article 6. TAXATION OF ESTATES AND TRUSTS
Article 7. TAX CREDITS FOR ESTATES AND TRUSTS
Article 8. ACCOUNTING, RETURNS, PROCEDURES FOR ESTATES AND TRUSTS
Article 9. TAXATION OF PARTNERSHIPS
Article 10. TAXATION OF CORPORATIONS
Article 13. TAX CREDITS FOR CORPORATIONS
Article 13.1. TAX CREDITS FOR TECHNOLOGY INDUSTRIES IN TOBACCO-DEPENDENT LOCALITIES
Article 13.2. NEIGHBORHOOD ASSISTANCE ACT TAX CREDIT.
Article 13.3. EDUCATION IMPROVEMENT SCHOLARSHIPS TAX CREDITS
Article 14. ACCOUNTING, RETURNS, PROCEDURES FOR CORPORATIONS
Article 16. INCOME TAX WITHHOLDING
Article 16.1. WITHHOLDING BY PASS-THROUGH ENTITIES.
Article 19. ESTIMATED TAX
Article 20. ESTIMATED TAXES OF CORPORATIONS
Article 20.1. VIRGINIA LAND CONSERVATION INCENTIVES ACT OF 1999
Article 21. SETOFF DEBT COLLECTION ACT
Article 22. LOCAL INCOME TAX
Chapter 6. RETAIL SALES AND USE TAX
Chapter 6.1. VIRGINIA TIRE RECYCLING FEE
Chapter 6.2. VIRGINIA COMMUNICATIONS SALES AND USE TAX
Chapter 7. BEER AND BEVERAGE EXCISE TAX [Repealed]
Chapter 8. STATE RECORDATION TAX
Chapter 9. VIRGINIA ESTATE TAX
Article 1. SUBSTANTIVE PROVISIONS GENERALLY
Article 2. PAYMENT OF DEATH TAXES DUE BY NONRESIDENT DECEDENTS TO OTHER STATES
Article 3. INTERSTATE COMPROMISE AND ARBITRATION OF DEATH TAXES
Article 4. RECAPTURE TAX ON CERTAIN USE-VALUATIONS
Article 5. GENERATION SKIPPING TRANSFERS
Chapter 10. CIGARETTE TAX
Article 1. EXCISE TAX
Article 2. USE TAX
Article 2.1. TOBACCO PRODUCTS TAX
Article 3. GENERAL PROVISIONS
Chapter 10.1. ENFORCEMENT OF ILLEGAL SALE OR DISTRIBUTION OF CIGARETTES ACT
Chapter 11. INTANGIBLE PERSONAL PROPERTY TAX
Chapter 12. BANK FRANCHISE TAX
Chapter 14. VIRGINIA WATERCRAFT SALES AND USE TAX
Chapter 15. VIRGINIA AIRCRAFT SALES AND USE TAX
Chapter 16. FOREST PRODUCTS TAX
Chapter 17. MISCELLANEOUS TAXES
Article 1. SOFT DRINK EXCISE TAX
Article 2. LITTER TAX
Article 3. TAX ON WILLS AND ADMINISTRATIONS
Article 4. MOTOR VEHICLE FUEL SALES TAX IN CERTAIN TRANSPORTATION DISTRICTS
Article 4.1. MOTOR VEHICLE FUEL SALES TAX IN CERTAIN LOCALITIES
Article 5. TAX ON SEALS
Article 6. TAXES ON SUITS AND OTHER JUDICIAL PROCEEDINGS
Article 7. E-911 TAX
Article 8. DIGITAL MEDIA FEE.
Article 9. VIRGINIA MOTOR VEHICLE RENTAL TAX.
Article 10. REGIONAL TRANSIENT OCCUPANCY TAX
Chapter 18. ENFORCEMENT, COLLECTION, REFUND, REMEDIES AND REVIEW OF STATE TAXES
Article 1. COLLECTION OF STATE TAXES
Article 2. CORRECTIONS OF ERRONEOUS ASSESSMENTS; REFUNDS
Article 3. VIRGINIA TAX AMNESTY PROGRAM
Article 4. VIRGINIA TAXPAYER BILL OF RIGHTS
Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIES

Chapter 20. GENERAL PROVISIONS
Article 2. COLLECTIONS AND REFUNDS
Chapter 21. FUELS TAX [Repealed]
Chapter 22. VIRGINIA FUELS TAX ACT
Article 1. GENERAL PROVISIONS
Article 2. MOTOR FUEL LICENSING
Article 3. MOTOR FUEL TAX; LIABILITY
Article 4. PAYMENT AND REPORTING OF TAX ON MOTOR FUEL
Article 5. PROVISIONS APPLICABLE TO ALTERNATIVE FUELS
Article 6. REFUNDS
Article 7. ENFORCEMENT AND ADMINISTRATION
Article 8. ASSESSMENTS AND COLLECTIONS
Article 9. DISPOSITION OF TAX REVENUES
Article 10. TAX ON FUEL IN INVENTORY
Chapter 22.1. MOTOR VEHICLE FUELS SALES TAX IN CERTAIN TRANSPORTATION DISTRICTS
Chapter 23. OIL COMPANY EXCISE TAX [Repealed]
Chapter 24. VIRGINIA MOTOR VEHICLE SALES AND USE TAX
Chapter 25. LICENSE TAX ON CERTAIN INSURANCE COMPANIES
Article 1. LEVY
Article 2. ESTIMATED TAX
Chapter 26. TAXATION OF PUBLIC SERVICE CORPORATIONS
Article 1. GENERAL PROVISIONS
Article 2. LICENSE TAX ON TELEGRAPH, TELEPHONE, WATER, HEAT, LIGHT, POWER AND PIPELINE COMPANIES
Article 4. ESTIMATED TAX
Article 5. ROLLING STOCK TAX ON RAILROADS, FREIGHT CAR COMPANIES AND MOTOR VEHICLE CARRIERS AND PROPERTY VALUATION OF RAILROADS
Article 6. REGULATORY REVENUE TAXES OF PUBLIC SERVICE CORPORATIONS
Article 7. ADMINISTRATIVE AND JUDICIAL REVIEW OF ASSESSMENT AND TAX
Article 8. SPECIAL PROVISIONS FOR ASSESSMENTS IN COUNTIES HAVING COUNTY EXECUTIVE OR COUNTY MANAGER GOVERNMENTS
Article 9. MISCELLANEOUS PROVISIONS RELATIVE TO OTHER FORMS OF TAXATION APPLICABLE TO PUBLIC SERVICE CORPORATIONS
Chapter 27. ROAD TAX ON MOTOR CARRIERS
Chapter 28. CORPORATION CHARTER AND RELATED FEES, AND FRANCHISE TAXES
Chapter 29. ELECTRIC UTILITY CONSUMPTION TAX
Chapter 29.1. NATURAL GAS CONSUMPTION TAX
Subtitle III. LOCAL TAXES

Chapter 30. GENERAL PROVISIONS
Chapter 31. LOCAL OFFICERS
Article 1. COMMISSIONERS OF THE REVENUE
Article 2. TREASURERS
Article 3. CLERKS OF COURT
Chapter 32. REAL PROPERTY TAX
Article 1. TAXABLE REAL ESTATE
Article 2. EXEMPTIONS FOR ELDERLY AND HANDICAPPED
Article 2.1. LOCAL DEFERRAL OF REAL ESTATE TAX
Article 2.2. PARTIAL TAX EXEMPTION IN REDEVELOPMENT OR CONSERVATION AREAS OR REHABILITATION DISTRICTS.
Article 2.3. EXEMPTION FOR DISABLED VETERANS.
Article 2.4. EXEMPTION FOR SURVIVING SPOUSES OF MEMBERS OF THE ARMED FORCES KILLED IN ACTION
Article 3. OTHER EXEMPTIONS, CREDITS, PARTIAL ABATEMENT, APPORTIONMENTS, CLASSIFICATIONS
Article 4. SPECIAL ASSESSMENT FOR LAND PRESERVATION
Article 4.1. TAX INCREMENT FINANCING
Article 4.2. LOCAL ENTERPRISE ZONE DEVELOPMENT TAXATION PROGRAM
Article 5. REASSESSMENT/ASSESSMENT CYCLES
Article 6. WHO PERFORMS REASSESSMENT/ASSESSMENT
Article 7. REASSESSMENT/ASSESSMENT (VALUATION) PROCEDURE AND PRACTICE
Article 8. REASSESSMENT RECORD/LAND BOOK, COMMUNICATION OF DOCUMENTS TO COMMISSIONER OF REVENUE
Article 9. LEVY
Article 10. PUBLIC DISCLOSURE/ACCESS TO RECORDS
Article 11. TAX TO CONSTITUTE LIEN
Article 12. ADMINISTRATIVE AND JUDICIAL REVIEW
Article 13. PUBLIC TAKING OF PRIVATE REAL ESTATE
Article 14. BOARDS OF EQUALIZATION
Chapter 34. PAYMENTS IN LIEU OF REAL PROPERTY TAXATION
Chapter 35. TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS AND MERCHANTS' CAPITAL
Article 1. TANGIBLE PERSONAL PROPERTY TAX
Article 1.01. ALTERNATIVE TAX RATES FOR ELDERLY AND HANDICAPPED
Article 2. MACHINERY AND TOOLS TAX
Article 3. MERCHANTS' CAPITAL TAX
Article 3.1. SHORT-TERM RENTAL PROPERTY.
Article 4. SITUS FOR TAXATION
Article 5. TAX DAY/FILING OF RETURNS
Article 6. SPECIAL PROVISIONS FOR MOBILE HOMES
Chapter 35.1. PERSONAL PROPERTY TAX RELIEF
Chapter 36. TAX EXEMPT PROPERTY
Article 1. EXEMPTIONS GENERALLY
Article 2. PROPERTY EXEMPTED BY CLASSIFICATION OR DESIGNATION
Article 3. PROPERTY EXEMPTED BY CLASSIFICATION ON AND AFTER JULY 1, 1971
Article 4. PROPERTY EXEMPTED BY DESIGNATION ON AND AFTER JULY 1, 1971
Article 4.1. PROPERTY EXEMPTED BY LOCAL CLASSIFICATION OR DESIGNATION ON OR AFTER JANUARY 1, 2003
Article 5. OTHER EXEMPT PROPERTY
Chapter 37. LICENSE TAXES
Chapter 37.1. LOCAL COAL SEVERANCE LICENSE TAXES
Chapter 38. MISCELLANEOUS TAXES
Article 1. RECORDATION TAX
Article 2. TAX ON WILLS AND ADMINISTRATIONS
Article 3. WRIT TAXES
Article 4. CONSUMER UTILITY TAXES
Article 5. ADMISSION TAX
Article 5.1. VIDEO PROGRAMMING EXCISE TAX
Article 6. TRANSIENT OCCUPANCY TAX
Article 7. CIGARETTE TAX
Article 7.1. FOOD AND BEVERAGE TAX
Article 8. OTHER PERMISSIBLE TAXES
Article 9. LOCAL TECHNOLOGY ZONE.
Article 10. LOCAL TOURISM ZONE.
Article 11. LOCAL INCENTIVES FOR GREEN ROOFS.
Article 12. LOCAL DEFENSE PRODUCTION ZONE.
Chapter 39. ENFORCEMENT, COLLECTION, REFUNDS, REMEDIES AND REVIEW OF LOCAL TAXES
Article 1. ENFORCEMENT BY THE COMMISSIONER OF REVENUE
Article 2. COLLECTION BY TREASURERS, ETC
Article 3. COLLECTION BY DISTRESS, SUIT, LIEN, ETC
Article 4. BILL IN EQUITY FOR SALE OF DELINQUENT TAX LANDS
Article 5. CORRECTION OF ASSESSMENTS, REMEDIES AND REFUNDS
Subtitle IV. OTHER SOURCES OF STATE REVENUE

Chapter 40. VIRGINIA LOTTERY LAW

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