There is a newer version of the Code of Virginia
2014 Virginia Code
Title 58.1 - Taxation
Chapter 0. GENERAL PROVISIONS OF TITLE 58.1Article 1. IN GENERAL
- § 58.1-1. Definitions
- § 58.1-2. Reciprocal agreements with other states for collection of taxes
- § 58.1-3. Secrecy of information; penalties
- § 58.1-3.1. Availability of information necessary to audit local tax returns and other such privileged or confidential tax information
- § 58.1-3.2. Attorney General's and Tax Commissioner's authority to request and share information
- § 58.1-3.3. Deemed consent to disclosure
- § 58.1-4. Person preparing tax return for another not to disclose information without consent
- § 58.1-5. Persons, etc., engaged in more than one business
- § 58.1-6. Priority of taxes, etc., in distributions
- § 58.1-7. Same; liability of recipient of improper corporate distribution
- § 58.1-8. Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
- § 58.1-9. Filing of tax returns or payment of taxes by mail or otherwise; penalty
- § 58.1-10. Collection of taxes accrued prior to repeal
- § 58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to make false return
- § 58.1-12. Payment of tax by bad check
- § 58.1-13. State taxes to be paid into the general fund
- § 58.1-13.1. Repealed
- § 58.1-14. Out-of-state tax collections
- § 58.1-15. Rate of interest
- § 58.1-16. Overcollection of tax
- § 58.1-17. Donations to the general fund
Article 2. RESPONSIBILITY OF FIDUCIARIES IN TAX MATTERS
- § 58.1-20. Repealed
- § 58.1-21. No decree for distribution until taxes paid or provided for
- § 58.1-22. Accounts not to be settled until taxes paid or provided for
- § 58.1-23. Inquiries required of fiduciaries
- § 58.1-24. Fiduciary to be reimbursed out of estate
Chapter 1. GENERAL PROVISIONS
- § 58.1-100. Property subject to state taxation only
- § 58.1-101. Waiver of time limitation on assessment of taxes
- § 58.1-102. Retention of records by taxpayer
- § 58.1-103. Inspection of records and documents by the Department
- § 58.1-104. Period of limitations
- § 58.1-105. Offers in compromise; Department may accept; authority and duty of Tax Commissioner
- § 58.1-105.1. Certified mail; subsequent mail or notices may be sent by regular mail
- § 58.1-106. Tax Commissioner authorized to make reproductions of tax documents
- § 58.1-107. Destruction of original documents so reproduced; destruction of other returns, reports, etc
- § 58.1-108. Admissibility of reproductions of documents in evidence
- § 58.1-109. Compliance with subpoena, etc., requiring production of confidential returns
- § 58.1-110. Effect of Tax Commissioner's affidavit as evidence
- § 58.1-111. Taxpayer refusing to file return; estimated tax
- § 58.1-112. Return filing frequency; waiver of penalties
- § 58.1-113. Nonprofit hospitals to provide returns and information to the Department
- § 58.1-200. Tax Commissioner
- § 58.1-201. Oath and bond
- § 58.1-202. General powers and duties of Tax Commissioner
- § 58.1-202.1. Payment of taxes by electronic funds transfer
- § 58.1-202.2. Public-private partnerships; Public Private Partnership Oversight Committee
- § 58.1-202.3. Fillable tax forms
- § 58.1-203. Regulations and rulings
- § 58.1-204. Publication of rulings, decisions, orders and regulations
- § 58.1-205. Effect of regulations, rulings, etc., and administrative interpretations
- § 58.1-206. Continuing education program for assessing officers and boards of equalization
- § 58.1-207. Collection and publication of property tax data
- § 58.1-208. Classifications of real property
- § 58.1-209. Disclosure of social security account numbers
- § 58.1-210. Publication showing rates of local levies
- § 58.1-211. Department to advise Comptroller of amounts to be charged state collecting officers
- § 58.1-212. Office of Tax Commissioner; sessions and investigations elsewhere
- § 58.1-213. Assistants and clerks
- § 58.1-214. Promulgation and distribution of tax forms
- § 58.1-215. Charge for sale of publications
- § 58.1-216. Writs, notices, processes, and orders
- § 58.1-217. Form of writs, processes and orders; how served
- § 58.1-218. Fees and mileage of witnesses
- § 58.1-219. Examination of books and records of taxpayers
- § 58.1-220. Waiver of time limitation on assessment of omitted or additional state taxes
Article 1. GENERAL PROVISIONS
- § 58.1-300. Incomes not subject to local taxation
- § 58.1-301. Conformity to Internal Revenue Code
- § 58.1-302. Definitions
- § 58.1-303. Residency for portion of tax year
- § 58.1-304. Reserved
- § 58.1-305. Duties of commissioner of the revenue relating to income tax
- § 58.1-306. Filing of individual, estate or trust income tax returns with the Department
- § 58.1-307. Disposition of returns; handling of state income tax payments; audit
- § 58.1-308. Assessment and payment of deficiency; fraud; penalties
- § 58.1-309. Refund of overpayment
- § 58.1-310. Examination of federal returns
- § 58.1-311. Report of change in federal taxable income
- § 58.1-311.1. Report of change in taxes paid to other states
- § 58.1-312. Limitations on assessment
- § 58.1-313. Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien
- § 58.1-314. Lien of jeopardy assessment; notice of lien
- § 58.1-315. Transitional modifications to Virginia taxable income
- § 58.1-316. Information reporting on rental payments to nonresident payees; penalties
- § 58.1-317. Filing of estimated tax by nonresidents upon the sale of real property; penalties
- § 58.1-318. Investments eligible for tax credits
- § 58.1-319. Unclaimed tax credits; report
Article 2. INDIVIDUAL INCOME TAX
- § 58.1-320. Imposition of tax
- § 58.1-321. Exemptions and exclusions
- § 58.1-322. Virginia taxable income of residents
- § 58.1-322.1. Expired
- § 58.1-322.2. Expired
- § 58.1-323. Repealed
- § 58.1-323.1. Repealed
- § 58.1-324. Husband and wife
- § 58.1-325. Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders
- § 58.1-326. Husband and wife when one nonresident
Article 3. TAX CREDITS FOR INDIVIDUALS
- § 58.1-330. Repealed
- § 58.1-331. Repealed
- § 58.1-332. Credits for taxes paid other states
- § 58.1-332.1. Credit for taxes paid to a foreign country on retirement income
- § 58.1-332.2. (Applicable for taxable years beginning on or after January 1, 2007) Definition of income tax
- § 58.1-333. Repealed
- § 58.1-334. Tax credit for purchase of conservation tillage equipment
- § 58.1-335. Repealed
- § 58.1-336. Repealed
- § 58.1-337. Tax credit for purchase of advanced technology pesticide and fertilizer application equipment
- § 58.1-338. Expired
- § 58.1-339. Repealed
- § 58.1-339.1. Repealed
- § 58.1-339.2. Historic rehabilitation tax credit
- § 58.1-339.3. Agricultural best management practices tax credit
- § 58.1-339.4. Qualified equity and subordinated debt investments tax credit
- § 58.1-339.5. Not in effect
- § 58.1-339.6. Political candidate contribution tax credit
- § 58.1-339.7. Livable Home Tax Credit
- § 58.1-339.8. Income tax credit for low-income taxpayers
- § 58.1-339.9. Rent reductions tax credit
- § 58.1-339.10. Riparian forest buffer protection for waterways tax credit
- § 58.1-339.11. Repealed
- § 58.1-339.12. Farm wineries and vineyards tax credit
Article 4. ACCOUNTING, RETURNS, PROCEDURES FOR INDIVIDUALS
- § 58.1-340. Accounting
- § 58.1-341. Returns of individuals
- § 58.1-341.1. Returns of individuals; voter registration information
- § 58.1-342. Special cases in which nonresident need not file Virginia return
- § 58.1-343. Place of filing
- § 58.1-344. Extension of time for filing returns
- § 58.1-344.1. Postponement of time for performing certain acts
- § 58.1-344.2. Voluntary contributions; cost of administration
- § 58.1-344.3. Voluntary contributions of refunds requirements
- § 58.1-344.4. Voluntary contributions of refunds into Virginia College Savings Plan accounts
- § 58.1-345. Repealed
- § 58.1-346.1. Expired
- § 58.1-346.1:1. Repealed
- § 58.1-346.2. Expired
- § 58.1-346.2:1. Repealed
- § 58.1-346.3. Expired
- § 58.1-346.3:1. Repealed
- § 58.1-346.4. Expired
- § 58.1-346.4:1. Repealed
- § 58.1-347. Penalty for failure to file income tax returns in time
- § 58.1-348. Criminal prosecution for failure or refusal to file return of income or for making false statement therein; limitation
- § 58.1-348.1. Fraudulent assistance; penalty
- § 58.1-348.2. Authority to enjoin income tax return preparers
- § 58.1-349. Information returns prima facie evidence
- § 58.1-350. Procuring returns from delinquent individuals or fiduciaries
- § 58.1-351. When, where and how individual income taxes payable and collectible
- § 58.1-352. Memorandum assessments
- § 58.1-353. Duties of county and city treasurer in collecting tax
- § 58.1-354. Separate individual income assessment sheets or forms; how kept
- § 58.1-355. Income taxes of members of armed services on death
Article 6. TAXATION OF ESTATES AND TRUSTS
- § 58.1-360. Imposition of tax
- § 58.1-361. Virginia taxable income of a resident estate or trust
- § 58.1-362. Virginia taxable income of a nonresident estate or trust
- § 58.1-363. Share of a nonresident estate, trust or beneficiary in income from Virginia sources
Article 7. TAX CREDITS FOR ESTATES AND TRUSTS
- § 58.1-370. Credit to trust beneficiary receiving accumulation distribution
- § 58.1-371. Credits for taxes paid other states
Article 8. ACCOUNTING, RETURNS, PROCEDURES FOR ESTATES AND TRUSTS
- § 58.1-380. Accounting
- § 58.1-381. Returns of estates and trusts
- § 58.1-382. Place of filing
- § 58.1-383. Extension of time for filing returns
Article 9. TAXATION OF PARTNERSHIPS
- § 58.1-390. Repealed
- § 58.1-390.1. Definitions
- § 58.1-390.2. Taxation of pass-through entities
- § 58.1-391. Virginia taxable income of owners of a pass-through entity
- § 58.1-392. Reports by pass-through entities
- § 58.1-393. Repealed
- § 58.1-393.1. Extension of time for filing return by pass-through entity
- § 58.1-394. Repealed
- § 58.1-394.1. Failure of pass-through entity to make a return
- § 58.1-394.2. Fraudulent returns, etc., of pass-through entities; penalty
- § 58.1-394.3. Pass-through entity items
- § 58.1-395. Nonresident owners
Article 10. TAXATION OF CORPORATIONS
- § 58.1-400. Imposition of tax
- § 58.1-400.1. Minimum tax on telecommunications companies
- § 58.1-400.2. Taxation of electric suppliers, pipeline distribution companies, gas utilities, and gas suppliers
- § 58.1-400.3. Minimum tax on certain electric suppliers
- § 58.1-401. Exemptions and exclusions
- § 58.1-402. Virginia taxable income
- § 58.1-403. Additional modifications to determine Virginia taxable income for certain corporations
- § 58.1-404. Reserved
- § 58.1-405. Corporations transacting or conducting entire business within this Commonwealth
- § 58.1-406. Allocation and apportionment of income
- § 58.1-407. How dividends allocated
- § 58.1-408. What income apportioned and how
- § 58.1-409. Property factor
- § 58.1-410. Valuation of property owned or rented
- § 58.1-411. Average value of property
- § 58.1-412. Payroll factor
- § 58.1-413. When compensation deemed paid or accrued in this Commonwealth
- § 58.1-414. Sales factor
- § 58.1-415. When sales of tangible personal property deemed in the Commonwealth
- § 58.1-416. When certain other sales deemed in the Commonwealth
- § 58.1-417. Motor carriers; apportionment
- § 58.1-418. Financial corporations; apportionment
- § 58.1-419. Construction corporations; apportionment
- § 58.1-420. Railway companies; apportionment
- § 58.1-421. Alternative method of allocation
- § 58.1-422. Manufacturing companies; apportionment
- § 58.1-422.1. Retail companies; apportionment
- § 58.1-423. Income tax paid by commercial spaceflight entities
Article 13. TAX CREDITS FOR CORPORATIONS
- § 58.1-430. Repealed
- § 58.1-431. Repealed
- § 58.1-432. Tax credit for purchase of conservation tillage equipment
- § 58.1-433. Expired
- § 58.1-433.1. Virginia Coal Employment and Production Incentive Tax Credit
- § 58.1-434. Telecommunications income tax credit
- § 58.1-435. Low-income housing credit
- § 58.1-436. Tax credit for purchase of advanced technology pesticide and fertilizer application equipment
- § 58.1-437. Repealed
- § 58.1-438. Not effective
- § 58.1-438.1. Tax credit for vehicle emissions testing equipment, clean-fuel vehicles and certain refueling property
- § 58.1-439. Major business facility job tax credit
- § 58.1-439.1. Clean fuel vehicle and advanced cellulosic biofuels job creation tax credit
- § 58.1-439.2. Coalfield employment enhancement tax credit
- § 58.1-439.3. Repealed
- § 58.1-439.4. Day-care facility investment tax credit
- § 58.1-439.5. Agricultural best management practices tax credit
- § 58.1-439.6. Worker retraining tax credit
- § 58.1-439.7. Tax credit for purchase of machinery and equipment for processing recyclable materials
- § 58.1-439.8. Repealed
- § 58.1-439.9. Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families
- § 58.1-439.10. Tax credit for purchase of waste motor oil burning equipment
- § 58.1-439.11. Employees with disabilities tax credit
- § 58.1-439.12. Riparian forest buffer protection for waterways tax credit
- § 58.1-439.12:01. Credit for cigarettes manufactured and exported
- § 58.1-439.12:02. Biodiesel and green diesel fuels producers tax credit
- § 58.1-439.12:03. Motion picture production tax credit
- § 58.1-439.12:04. Tax credit for participating landlords
- § 58.1-439.12:05. Green job creation tax credit
- § 58.1-439.12:06. International trade facility tax credit
- § 58.1-439.12:07. Telework expenses tax credit
- § 58.1-439.12:08. Research and development expenses tax credit
- § 58.1-439.12:09. Barge and rail usage tax credit
- § 58.1-439.12:10. Virginia port volume increase tax credit
Article 13.1. TAX CREDITS FOR TECHNOLOGY INDUSTRIES IN TOBACCO-DEPENDENT LOCALITIES
- § 58.1-439.13. Tax credit for investing in technology industries in tobacco-dependent localities
- § 58.1-439.14. Tax credit for research and development activity occurring in tobacco-dependent localities
- § 58.1-439.15. Technology Initiative in Tobacco-Dependent Localities Fund
- § 58.1-439.15:01. Tax incentives for use of domestic tobacco
- § 58.1-439.16. Tax Commissioner to promulgate regulations
- § 58.1-439.17. Grants in lieu of or in addition to tax credits
Article 13.2. NEIGHBORHOOD ASSISTANCE ACT TAX CREDIT.
- § 58.1-439.18. Definitions
- § 58.1-439.19. Public policy; business firms; donations
- § 58.1-439.20. Proposals; regulations; tax credits authorized; amount for programs
- § 58.1-439.21. Tax credit; amount; limitation; carry over
- § 58.1-439.22. Donations of professional services
- § 58.1-439.23. Donations of contracting services
- § 58.1-439.24. Donations by individuals
Article 13.3. EDUCATION IMPROVEMENT SCHOLARSHIPS TAX CREDITS
- § 58.1-439.25. Definitions
- § 58.1-439.26. Tax credit for donations to certain scholarship foundations
- § 58.1-439.27. Scholarship foundation eligibility and requirements; list of foundations receiving donations
- § 58.1-439.28. Guidelines for scholarship foundations
Article 14. ACCOUNTING, RETURNS, PROCEDURES FOR CORPORATIONS
- § 58.1-440. Accounting
- § 58.1-440.1. Accounting-deferred taxes
- § 58.1-441. Reports by corporations
- § 58.1-442. Separate, combined or consolidated returns of affiliated corporations
- § 58.1-443. Prohibition of worldwide consolidation or combination
- § 58.1-444. Several liability of affiliated corporations
- § 58.1-445. Consolidation of accounts
- § 58.1-445.1. Repealed
- § 58.1-446. Price manipulation; intercorporate transactions; parent corporations and subsidiaries
- § 58.1-447. Execution of returns of corporations
- § 58.1-448. Forms to be furnished
- § 58.1-449. Supplemental reports
- § 58.1-450. Failure of corporation to make report or return
- § 58.1-451. Fraudulent returns, etc., of corporations; penalty
- § 58.1-452. Fraudulent returns; criminal liability; penalty
- § 58.1-453. Extension of time for filing returns by corporations
- § 58.1-454. Department may estimate corporation's tax when no return filed
- § 58.1-455. Time of payment of corporation income taxes; penalty and interest for nonpayment
Article 16. INCOME TAX WITHHOLDING
- § 58.1-460. Definitions
- § 58.1-461. Requirement of withholding
- § 58.1-462. Withholding tables
- § 58.1-463. Other methods of withholding
- § 58.1-464. Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages
- § 58.1-465. Overlapping pay periods, and payment by agent or fiduciary
- § 58.1-466. Additional withholding
- § 58.1-467. Failure of employer to withhold tax; payment by recipient of wages
- § 58.1-468. Failure of employer to pay over tax withheld
- § 58.1-469. Included and excluded wages
- § 58.1-470. Withholding exemption certificates
- § 58.1-471. Fraudulent withholding exemption certificate or failure to supply information
- § 58.1-472. Employer's returns and payments of withheld taxes
- § 58.1-473. Jeopardy assessments
- § 58.1-474. Liability of employer for failure to withhold
- § 58.1-475. Penalty for failure to withhold
- § 58.1-476. Continuation of employer liability until notice
- § 58.1-477. Extensions
- § 58.1-478. Withholding tax statements for employees; employers must file annual returns with Tax Commissioner
- § 58.1-478.1. Information furnished to the Department of Taxation
- § 58.1-479. Refund to employer; time limitation; procedure
- § 58.1-480. Withheld amounts credited to individual taxpayer; withholding statement to be filed with return
- § 58.1-481. Withheld taxes not deductible in computing taxable income
- § 58.1-482. Certain nonresidents; reciprocity with other states
- § 58.1-483. Withholding state income taxes of federal employees by federal agencies
- § 58.1-484. Liability of employer for payment of tax required to be withheld
- § 58.1-485. Willful failure by employer to make return, to withhold tax, to pay it or to furnish employee with withholding statement; penalty
- § 58.1-485.1. False claims of employment status; penalty
- § 58.1-486. Bad checks
Article 16.1. WITHHOLDING BY PASS-THROUGH ENTITIES.
- § 58.1-486.1. Definitions
- § 58.1-486.2. Withholding tax on Virginia source income of nonresident owners
- § 58.1-486.3. Penalty
Article 19. ESTIMATED TAX
- § 58.1-490. Declarations of estimated tax
- § 58.1-491. Payments of estimated tax
- § 58.1-491.1. Payments estimated by certain members of the armed services
- § 58.1-492. Failure by individual, trust or estate to pay estimated tax
- § 58.1-493. Declarations of estimated tax to be filed with commissioner of revenue of county or city
- § 58.1-494. Sheets or forms for recording declarations of estimated tax; recording
- § 58.1-495. Payment of estimated tax; notice of installment due; information to be transmitted to Department
- § 58.1-496. Willful failure or refusal to file declaration of estimated tax, or making false and fraudulent statement, a misdemeanor
- § 58.1-497. Section 58.1-306 applicable to declaration of estimated tax
- § 58.1-498. Oaths or affirmations unnecessary on returns, declarations and reports; misdemeanor to file false return, declaration or report
- § 58.1-499. Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year
Article 20. ESTIMATED TAXES OF CORPORATIONS
- § 58.1-500. Declarations of estimated income tax required; contents, etc
- § 58.1-501. Time for filing declarations of estimated income tax
- § 58.1-502. Installment payment of estimated income tax
- § 58.1-503. Where declarations filed and how payments made; crediting or refunding overpayments
- § 58.1-504. Failure to pay estimated income tax
Article 20.1. VIRGINIA LAND CONSERVATION INCENTIVES ACT OF 1999
- § 58.1-510. Purpose
- § 58.1-511. Definitions
- § 58.1-512. Land preservation tax credits for individuals and corporations
- § 58.1-512.1. Determination of fair market value of donation
- § 58.1-513. Limitations; transfer of credit; gain or loss from tax credit
Article 21. SETOFF DEBT COLLECTION ACT
- § 58.1-520. (Contingent expiration) Definitions
- § 58.1-520. (Contingent effective date) Definitions
- § 58.1-520.1. Recovery of administrative costs
- § 58.1-521. Remedy additional; mandatory usage; obtaining identifying information
- § 58.1-522. Participation in setoff program not permitted where debt below certain levels
- § 58.1-523. Department to aid in collection of sums due claimant agencies through setoff
- § 58.1-524. Notification of Department by claimant agency; action of Department
- § 58.1-525. Notification of intention to set off and right to hearing
- § 58.1-526. Hearing procedure
- § 58.1-527. Appeals from hearings
- § 58.1-528. Certification of debt by claimant agency; finalization of setoff
- § 58.1-529. Notice of final setoff
- § 58.1-530. (Contingent expiration -- see Editor's note) Priorities in claims to be setoff
- § 58.1-530. (Contingent effective date -- see Editor's note) Priorities in claims to be setoff
- § 58.1-531. Disposition of proceeds collected; Department's annual statement of costs
- § 58.1-531.1. Errors in setoff program
- § 58.1-532. Accounting to claimant agency; confidentiality; credit to debtor's obligation
- § 58.1-533. Confidentiality exemption; use of information obtained
- § 58.1-534. Rules and regulations
- § 58.1-535. Application of funds on deposit
Article 22. LOCAL INCOME TAX
Chapter 6. RETAIL SALES AND USE TAX- § 58.1-600. Short title
- § 58.1-601. (Contingent effective date -- see note) Administration of chapter
- § 58.1-601. (Contingent expiration date) Administration of chapter
- § 58.1-602. (Contingent expiration date) Definitions
- § 58.1-602. (Contingent effective date) Definitions
- § 58.1-602.1. Repealed
- § 58.1-603. (Contingent effective date -- see note) Imposition of sales tax
- § 58.1-603. (Contingent expiration date -- see note) Imposition of sales tax
- § 58.1-603.1. (Contingent expiration date -- see note) Additional state sales tax in certain counties and cities
- § 58.1-604. (Contingent expiration date -- see note) Imposition of use tax
- § 58.1-604. (Contingent effective date) Imposition of use tax
- § 58.1-604.01. (Contingent expiration date -- see note) Additional state use tax in certain counties and cities
- § 58.1-604.1. (Contingent effective date -- see note) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts
- § 58.1-604.1. (Contingent expiration date -- see note) Use tax on motor vehicles, machinery, tools and equipment brought into Virginia for use in performing contracts
- § 58.1-604.2. Filing return; payment of tax
- § 58.1-604.3. Exemptions
- § 58.1-604.4. Not effective
- § 58.1-604.6. Gift transactions
- § 58.1-605. (Contingent expiration date) To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto
- § 58.1-605. (Contingent effective date -- see note) To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto
- § 58.1-606. (Contingent effective date -- see notes) To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties
- § 58.1-606. (Contingent expiration date) To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties
- § 58.1-607. Moving residence or business into Commonwealth
- § 58.1-608. Repealed
- § 58.1-608.1. Refund authorized for certain building materials
- § 58.1-608.2. Repealed
- § 58.1-608.3. Entitlement to certain sales tax revenues
- § 58.1-608.4. Suspension of exemption
- § 58.1-609. Repealed
- § 58.1-609.1. Governmental and commodities exemptions
- § 58.1-609.2. Agricultural exemptions
- § 58.1-609.3. Commercial and industrial exemptions
- § 58.1-609.4. Repealed
- § 58.1-609.5. Service exemptions
- § 58.1-609.6. Media-related exemptions
- § 58.1-609.7. Repealed
- § 58.1-609.10. Miscellaneous exemptions
- § 58.1-609.11. Exemptions for nonprofit entities
- § 58.1-609.12. Reports to General Assembly on tax exemptions studies
- § 58.1-609.13. (Contingent repeal -- see note) Exceptions to § 58.1-609.10
- § 58.1-610. Contractors
- § 58.1-610.1. Modular building manufacturers and retailers
- § 58.1-611. Credit for taxes paid in another state
- § 58.1-611.1. Rate of tax on sales of food purchased for human consumption
- § 58.1-611.2. Limited exemption for certain school supplies, clothing, and footwear
- § 58.1-611.3. (Expires July 1, 2017) Limited exemption for certain hurricane preparedness equipment
- § 58.1-612. Tax collectible from dealers; "dealer" defined; jurisdiction
- § 58.1-613. Dealers' certificates of registration
- § 58.1-614. (Contingent effective date -- see note) Vending machine sales
- § 58.1-614. (Contingent expiration date -- see Editor's note) Vending machine sales
- § 58.1-615. (Contingent effective date) Returns by dealers
- § 58.1-615. (Contingent expiration date) Returns by dealers
- § 58.1-615.1. Repealed
- § 58.1-616. Payment to accompany dealer's return
- § 58.1-617. Extensions
- § 58.1-618. Assessment based on estimate
- § 58.1-619. Returned goods
- § 58.1-620. Repossessions
- § 58.1-621. Bad debts
- § 58.1-622. Discount
- § 58.1-623. Sales or leases presumed subject to tax; exemption certificates
- § 58.1-623.1. Misuse of exemption certificates; suspension of exemptions; penalties
- § 58.1-624. Direct payment permits
- § 58.1-625. (Effective until July 1, 2017) Collection of tax
- § 58.1-625. (Effective July 1, 2017) Collection of tax
- § 58.1-625.1. Repealed
- § 58.1-626. (Effective until July 1, 2017) Absorption of tax prohibited
- § 58.1-626. (Effective July 1, 2017) Absorption of tax prohibited
- § 58.1-627. Repealed
- § 58.1-628.1. Not effective
- § 58.1-628.2. Adjustment to the rate of tax imposed under this chapter
- § 58.1-629. Sale of business
- § 58.1-630. Bond
- § 58.1-631. Jeopardy assessment
- § 58.1-632. Memorandum of lien
- § 58.1-633. Records
- § 58.1-634. Period of limitations
- § 58.1-635. (Contingent effective date -- see note) Failure to file return; fraudulent return; civil penalties
- § 58.1-635. (Contingent expiration date) Failure to file return; fraudulent return; civil penalties
- § 58.1-636. Penalty for failure to file return or making false return
- § 58.1-637. Bad checks
- § 58.1-638. Disposition of state sales and use tax revenue; localities' share; Game Protection Fund
- § 58.1-638.1. Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established
- § 58.1-638.2. (Contingent effective date -- see note) Disposition of state and local sales tax revenue collected pursuant to federal legislation granting remote collection authority
- § 58.1-638.3. (Contingent expiration date -- see note) Disposition of 03 percent state and local sales tax for transportation
- § 58.1-639. Transitional provisions
- § 58.1-640. Definitions
- § 58.1-641. Imposition of tire recycling fee
- § 58.1-642. Collection of tire recycling fee; deductions; exemptions
- § 58.1-643. Repealed
- § 58.1-644. Provisions of Chapter 6 of this title to apply, mutatis mutandis
- § 58.1-645. Short title
- § 58.1-646. Administration of chapter
- § 58.1-647. Definitions
- § 58.1-648. Imposition of sales tax; exemptions
- § 58.1-649. Sourcing rules for communication services
- § 58.1-650. Bundled transaction of communications services
- § 58.1-651. Tax collectible by communication service providers; jurisdiction
- § 58.1-652. Customer remedy procedures for billing errors
- § 58.1-653. Communications services providers' certificates of registration; penalty
- § 58.1-654. Returns by communications services providers; payment to accompany return
- § 58.1-655. Bad debts
- § 58.1-656. Discount
- § 58.1-657. Sales presumed subject to tax; exemption certificates; Internet access service providers
- § 58.1-658. Direct payment permits
- § 58.1-659. Collection of tax; penalty
- § 58.1-660. Sale of business
- § 58.1-661. Certain provisions in Chapter 6 of this title to apply, mutatis mutandis
- § 58.1-662. Disposition of communications sales and use tax revenue; Communications Sales and Use Tax Trust Fund; localities' share
Chapter 8. STATE RECORDATION TAX
- § 58.1-800. Title
- § 58.1-801. Deeds generally; charter amendments
- § 58.1-802. Additional tax paid by grantor; collection
- § 58.1-802.1. Repealed
- § 58.1-802.2. (Contingent expiration date -- see note) Regional congestion relief fee
- § 58.1-803. Deeds of trust or mortgages; maximum tax
- § 58.1-804. Construction loan deeds of trust or mortgages
- § 58.1-805. Deeds of release
- § 58.1-806. Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc
- § 58.1-807. Contracts generally; leases
- § 58.1-808. Sales contracts for the sale of rolling stock or equipment
- § 58.1-809. When supplemental writings not taxable
- § 58.1-810. What other deeds not taxable
- § 58.1-811. (Contingent expiration date) Exemptions
- § 58.1-811. (Contingent effective date) Exemptions
- § 58.1-812. Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation
- § 58.1-813. Collection of tax by Department
- § 58.1-814. City or county recordation tax
- § 58.1-815. (Repealed effective October 1, 2014) U.S. Route 58 Corridor Development Fund
- § 58.1-815.1. (Repealed effective October 1, 2014) Northern Virginia Transportation District Fund
- § 58.1-815.2. Repealed
- § 58.1-815.3. Not Set Out
- § 58.1-815.4. (Contingent expiration -- see Editor's notes) Distribution of recordation tax for certain transportation-related purposes
- § 58.1-816. Distribution of recordation tax to cities and counties
- § 58.1-816.1. Transportation Improvement Program Set-aside Fund
- § 58.1-817. Fee for open-space preservation
Article 1. SUBSTANTIVE PROVISIONS GENERALLY
- § 58.1-900. Title
- § 58.1-901. Definitions
- § 58.1-902. Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined
- § 58.1-903. Tax on transfer of taxable estate of nonresidents; property of nonresident defined
- § 58.1-904. Tax upon estates of alien decedents
- § 58.1-905. Filing returns; payment of tax due thereon
- § 58.1-906. Amended returns
- § 58.1-907. Certification of payment by Department
- § 58.1-908. Nonpayment of tax; lien for unpaid taxes; certificate of release from lien
- § 58.1-909. Liability of personal representative
- § 58.1-910. Duty of resident representative of a nonresident decedent
- § 58.1-911. Final account
- § 58.1-912. Deposit of funds
Article 2. PAYMENT OF DEATH TAXES DUE BY NONRESIDENT DECEDENTS TO OTHER STATES
- § 58.1-913. Proof of payment of death taxes to state of domicile
- § 58.1-914. Notice to domiciliary state if proof not filed
- § 58.1-915. Petition of domiciliary state for accounting
- § 58.1-916. Final accounting not granted without compliance
- § 58.1-917. To what nonresident estates article applies
- § 58.1-918. How article construed
- § 58.1-919. Meaning of "state."
Article 3. INTERSTATE COMPROMISE AND ARBITRATION OF DEATH TAXES
- § 58.1-920. Title of article
- § 58.1-921. Interpretation
- § 58.1-922. Dispute as to domicile; compromise agreement
- § 58.1-923. Arbitration agreement; board of arbitrators
- § 58.1-924. Hearings by board; testimony and witnesses; production of documents
- § 58.1-925. Determination of domicile of decedent
- § 58.1-926. Record of proceedings, agreement, etc., to be filed with taxing authorities
- § 58.1-927. When penalties and interest not imposed
- § 58.1-928. Nothing in article to prevent compromise
- § 58.1-929. Compensation and expenses of board members and employees
- § 58.1-930. Reciprocal application of arbitration provisions
Article 4. RECAPTURE TAX ON CERTAIN USE-VALUATIONS
- § 58.1-931. Imposition of tax
- § 58.1-932. Qualified heir personally liable
- § 58.1-933. Notice of disposition or change in use of property
- § 58.1-934. Purpose
Article 5. GENERATION SKIPPING TRANSFERS
- § 58.1-935. Definitions
- § 58.1-936. Imposition of tax
- § 58.1-937. Filing of return; payment of tax
- § 58.1-938. Amended return; additional tax
Article 1. EXCISE TAX
- § 58.1-1000. Definitions
- § 58.1-1001. Tax levied; rate
- § 58.1-1002. Exemptions
- § 58.1-1003. How paid; affixing of stamps; records of stamping agents; civil penalties
- § 58.1-1003.1. Bad debt; deduction; definition
- § 58.1-1003.2. Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents
- § 58.1-1003.3. Roll-your-own cigarette machines
- § 58.1-1004. Repealed
- § 58.1-1006. Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article
- § 58.1-1007. Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty
- § 58.1-1008. Monthly reports of stamping agents; penalty
- § 58.1-1008.1. Monthly reports of tobacco product manufacturers
- § 58.1-1008.2. Materially false statements in reports
- § 58.1-1009. Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty
- § 58.1-1010. Sale of unstamped cigarettes by wholesale dealers; penalty
- § 58.1-1011. Qualification for permit to affix Virginia revenue stamps; penalty
- § 58.1-1012. Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes
- § 58.1-1013. Penalty for failing to affix stamps; subsequent violations of article
- § 58.1-1014. Repealed
- § 58.1-1015. Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties
- § 58.1-1016. Administration and enforcement of tax
- § 58.1-1017. Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties
- § 58.1-1017.1. Possession with intent to distribute tax-paid, contraband cigarettes; penalty
- § 58.1-1017.2. Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
Article 2. USE TAX
- § 58.1-1018. Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid
- § 58.1-1019. Monthly returns and payment of tax
- § 58.1-1020. Assessment of tax by Department
- § 58.1-1021. Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty
Article 2.1. TOBACCO PRODUCTS TAX
- § 58.1-1021.01. Definitions
- § 58.1-1021.02. Tax on tobacco products
- § 58.1-1021.02:1. Reports by manufacturers of tobacco products
- § 58.1-1021.03. Monthly return and payments of tax
- § 58.1-1021.04. Failure to file return; fraudulent return; penalties; interest; overpayment of tax
- § 58.1-1021.04:1. Distributor's license; penalty
- § 58.1-1021.04:2. Certain records required of distributor; access to premises
- § 58.1-1021.04:3. Unlawful importation, transportation, or possession of tobacco products; civil penalty
- § 58.1-1021.04:4. Purchase of tobacco products for resale
- § 58.1-1021.04:5. Tax Commissioner to establish guidelines and rules
- § 58.1-1021.05. Use of revenues
Article 3. GENERAL PROVISIONS
Chapter 10.1. ENFORCEMENT OF ILLEGAL SALE OR DISTRIBUTION OF CIGARETTES ACT- § 58.1-1031. Definitions
- § 58.1-1032. Applicability
- § 58.1-1033. Prohibited acts
- § 58.1-1034. Records to be kept; filing with Department
- § 58.1-1035. Revocation or suspension of permit by Department; civil penalties; sharing of information
- § 58.1-1036. Other penalties for violation; civil actions
- § 58.1-1037. Seizure
- § 58.1-1100. Intangible personal property; segregated for state taxation
- § 58.1-1101. Classification
- § 58.1-1102. Intangible personal property of certain poultry and livestock producers
- § 58.1-1103. Exempt professions and businesses; how property used therein taxable
- § 58.1-1104. To what extent dairies taxable on intangible personal property
- § 58.1-1105. Suppliers of pulpwood, veneer logs, mine props and railroad crossties
- § 58.1-1106. Situs; nonresidents, branches outside of Commonwealth
- § 58.1-1107. Date as of which intangible personal property must be returned
- § 58.1-1108. Time for filing returns; payment of tax
- § 58.1-1109. Extension of time for filing returns
- § 58.1-1110. Where to file return; duty of the commissioner of revenue; audit and assessment
- § 58.1-1111. Application to fiduciaries generally
- § 58.1-1112. Forwarding to and audit of returns by Department
- § 58.1-1113. Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates
- § 58.1-1114. Assessment and payment of deficiency; penalties; application for correction
- § 58.1-1115. Refund of overpayment
- § 58.1-1116. Failure to pay tax when due; civil penalties
- § 58.1-1117. How intangible personal property tax collectible
- § 58.1-1118. Intangible personal property assessment sheets or forms
- § 58.1-1200. Title
- § 58.1-1201. Definitions
- § 58.1-1202. Bank capital assessable
- § 58.1-1203. Real and leased tangible personal property of banks to be assessed as other real and personal property
- § 58.1-1204. Rate of tax
- § 58.1-1204.1. Proration for new banks
- § 58.1-1205. Computation of net capital
- § 58.1-1206. Deductions from gross capital
- § 58.1-1207. Filing of return and payment of tax
- § 58.1-1208. City tax
- § 58.1-1209. Town tax
- § 58.1-1210. County tax
- § 58.1-1211. Branch banks
- § 58.1-1212. Record of deposits through branches required
- § 58.1-1213. Credit against state tax for amounts paid cities, towns and counties
- § 58.1-1214. Auditing of returns
- § 58.1-1215. Banks in liquidation
- § 58.1-1216. Penalty upon bank for failure to comply with chapter
- § 58.1-1217. State banks and national banks treated the same in matter of taxation
- § 58.1-1400. Title
- § 58.1-1401. Definitions
- § 58.1-1401.1. When motor deemed a watercraft
- § 58.1-1402. Tax levied
- § 58.1-1403. Basis of tax; estimate of tax; penalty for misrepresentation
- § 58.1-1404. Exemptions
- § 58.1-1405. Time for payment of tax
- § 58.1-1406. Dealers' certificates of registration
- § 58.1-1407. Retention of documents
- § 58.1-1408. Civil penalties and interest
- § 58.1-1409. Credit against tax
- § 58.1-1410. Disposition of funds
- § 58.1-1500. Title
- § 58.1-1501. Definitions
- § 58.1-1502. Tax levied
- § 58.1-1503. Basis of tax; estimate of tax; penalty for misrepresentation
- § 58.1-1504. Credit against tax
- § 58.1-1505. Exemptions
- § 58.1-1506. Time for payment of tax
- § 58.1-1507. Election by commercial dealer; revocation; eligibility
- § 58.1-1508. Retention of documents; examination by Commissioner
- § 58.1-1509. Disposition of funds
- § 58.1-1510. Civil penalties
- § 58.1-1600. Short title
- § 58.1-1601. Definitions
- § 58.1-1602. Levy of tax for forest conservation
- § 58.1-1603. Lien
- § 58.1-1604. Tax rates
- § 58.1-1605. Alternative for rates
- § 58.1-1606. Optional rates for certain manufacturers and severers
- § 58.1-1607. Limitation on tax for certain manufacturers taxable under § 58.1-1605
- § 58.1-1608. Exemptions
- § 58.1-1609. Payment, collection, and disposition of tax
- § 58.1-1610. Alternative payment, collection and disposition of tax
- § 58.1-1611. Allocation of tax to localities
- § 58.1-1612. Returns to be filed by manufacturer; time of payment of tax
- § 58.1-1613. Returns and payment of tax on unmanufactured products shipped or sold for shipping out of the Commonwealth
- § 58.1-1614. Reports to be made by shipper of forest products
- § 58.1-1615. When Department may make return for delinquent taxpayer; penalty
- § 58.1-1616. Absconding taxpayer
- § 58.1-1617. Records to be kept
- § 58.1-1618. Penalty for failure to make return, keep records, or permit examination of records
- § 58.1-1619. Penalty and interest for failure to pay tax when due
- § 58.1-1620. Refunds and deficiency payments; penalty for deficiency
- § 58.1-1621. Proceedings in case of previous incorrect payments
- § 58.1-1622. Remedy of aggrieved taxpayer; limitation
Article 1. SOFT DRINK EXCISE TAX
- § 58.1-1700. Title
- § 58.1-1701. Definition
- § 58.1-1702. Tax levied
- § 58.1-1703. Collection
- § 58.1-1704. Tax segregated for state taxation
- § 58.1-1705. Disposition of proceeds
Article 2. LITTER TAX
- § 58.1-1706. Title
- § 58.1-1707. Tax levied
- § 58.1-1708. Products
- § 58.1-1709. Penalty
- § 58.1-1710. Disposition of proceeds
Article 3. TAX ON WILLS AND ADMINISTRATIONS
- § 58.1-1711. Title
- § 58.1-1712. Levy; rate of tax
- § 58.1-1713. Value of the estate; time of valuation
- § 58.1-1714. Filing of return
- § 58.1-1715. Payment of tax prerequisite to qualification
- § 58.1-1716. Estates committed to court-appointed administrator
- § 58.1-1717. Undervaluation of estate; collection of additional tax; minimum additional tax or refund payable
- § 58.1-1717.1. Tax in lieu of probate tax
- § 58.1-1718. City or county probate tax
Article 4. MOTOR VEHICLE FUEL SALES TAX IN CERTAIN TRANSPORTATION DISTRICTS
- § 58.1-1718.1. Repealed
- § 58.1-1721. Repealed
- § 58.1-1722. Repealed
- § 58.1-1723. Repealed
- § 58.1-1724. Repealed
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
- § 58.1-1727. Taxes on suits or writ taxes generally
- § 58.1-1728. Payment of tax
- § 58.1-1729. Payment prerequisite to issue of writ, etc.; effect of failure to collect
Article 7. E-911 TAX
Article 8. DIGITAL MEDIA FEE.
- § 58.1-1731. Fee for digital media purchase or rental
- § 58.1-1732. Collection
- § 58.1-1733. Disposition of proceeds
Article 9. VIRGINIA MOTOR VEHICLE RENTAL TAX.
- § 58.1-1734. Title
- § 58.1-1735. Definitions
- § 58.1-1736. Levy
- § 58.1-1737. Exemptions
- § 58.1-1738. Administration of the tax
- § 58.1-1739. Forwarding of tax information to law-enforcement officials
- § 58.1-1740. Credits against tax
- § 58.1-1741. Disposition of revenues
Article 10. REGIONAL TRANSIENT OCCUPANCY TAX
Chapter 18. ENFORCEMENT, COLLECTION, REFUND, REMEDIES AND REVIEW OF STATE TAXESArticle 1. COLLECTION OF STATE TAXES
- § 58.1-1800. Local treasurer to receive state taxes; list of delinquent taxes
- § 58.1-1801. Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections
- § 58.1-1802. When delinquent state taxes charged off; notification and record of charge-off
- § 58.1-1802.1. Period of limitations on collection; accrual of interest and penalty
- § 58.1-1803. Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established
- § 58.1-1804. Collection out of estate in hands of or debts due by third party
- § 58.1-1805. Memorandum of lien for collection of taxes; release of lien
- § 58.1-1806. Additional proceedings for the collection of taxes; jurisdiction and venue
- § 58.1-1807. Judgment or decree; effect thereof; enforcement
- § 58.1-1808. Collection in foreign jurisdiction
- § 58.1-1809. Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien
- § 58.1-1810. Reserved
- § 58.1-1812. Assessment of omitted taxes by the Department of Taxation
- § 58.1-1813. Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc
- § 58.1-1814. Criminal liability for failure to file returns or keep records
- § 58.1-1815. Willful failure to collect and account for tax
- § 58.1-1816. Conversion of trust taxes; penalty; limitation of prosecutions
- § 58.1-1817. Installment agreements for the payment of taxes
- § 58.1-1818. Taxpayer problem resolution program; taxpayer assistance orders
- § 58.1-1819. Reserved
Article 2. CORRECTIONS OF ERRONEOUS ASSESSMENTS; REFUNDS
- § 58.1-1820. Definitions
- § 58.1-1821. Application to Tax Commissioner for correction
- § 58.1-1822. Action of Tax Commissioner on application for correction
- § 58.1-1823. Reassessment and refund upon the filing of amended return or the payment of an assessment
- § 58.1-1824. Protective claim for refund
- § 58.1-1825. Application to court for correction of erroneous or improper assessments of state taxes generally
- § 58.1-1826. Action of court
- § 58.1-1827. Correction of double assessments
- § 58.1-1828. Appeal
- § 58.1-1829. Costs in proceedings under §§ 58.1-1825 through 58.1-1828
- § 58.1-1830. Effect of order
- § 58.1-1831. No injunctions against assessment or collection of taxes
- § 58.1-1832. Chapter includes taxes, levies, penalties and interest
- § 58.1-1833. Interest on overpayments or improper collection
- § 58.1-1834. Taxpayer meetings; representation; recording meetings
- § 58.1-1835. Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department
- § 58.1-1836. Reserved
Article 3. VIRGINIA TAX AMNESTY PROGRAM
Article 4. VIRGINIA TAXPAYER BILL OF RIGHTS
Subtitle II. TAXES ADMINISTERED BY OTHER AGENCIESChapter 20. GENERAL PROVISIONS
Article 2. COLLECTIONS AND REFUNDS
- § 58.1-2020. Collection out of estate in hands of or debts due by third party
- § 58.1-2021. Memorandum of lien for collection of taxes
- § 58.1-2022. Additional proceedings for the collection of taxes; jurisdiction and venue
- § 58.1-2023. Judgment or decree; effect thereof; enforcement
- § 58.1-2024. Collection in foreign jurisdiction
- § 58.1-2025. Omitted taxes
- § 58.1-2026. Reserved
- § 58.1-2030. Petition for correction of taxes, etc., assessed by State Corporation Commission
- § 58.1-2031. Hearing; notice
- § 58.1-2032. Determination by State Corporation Commission
- § 58.1-2033. Appeal
- § 58.1-2034. Correction of other erroneous assessments made by the State Corporation Commission
- § 58.1-2035. Correction of mere clerical errors
Chapter 22. VIRGINIA FUELS TAX ACT
Article 1. GENERAL PROVISIONS
- § 58.1-2200. Title; nature of tax
- § 58.1-2201. Definitions
- § 58.1-2202. Regulations; forms
- § 58.1-2203. Exchange of information; penalties
Article 2. MOTOR FUEL LICENSING
- § 58.1-2204. Persons required to be licensed
- § 58.1-2205. Types of importers; qualification for license as an importer
- § 58.1-2206. Persons who may obtain a license
- § 58.1-2207. Restrictions on qualification for license as a distributor
- § 58.1-2208. License application procedure
- § 58.1-2209. Supplier election to collect tax on out-of-state removals
- § 58.1-2210. Permissive supplier election to collect tax on out-of-state removals
- § 58.1-2211. Bond or certificate of deposit requirements
- § 58.1-2212. Grounds for denial of license
- § 58.1-2213. Issuance of license
- § 58.1-2214. Notice of discontinuance, sale or transfer of business
- § 58.1-2215. License cancellation
- § 58.1-2216. Records and lists of license applicants and licensees
Article 3. MOTOR FUEL TAX; LIABILITY
- § 58.1-2217. (Contingent effective date -- see note) Taxes levied; rate
- § 58.1-2217. (Contingent expiration date -- see note) Taxes levied; rate
- § 58.1-2218. Point of imposition of motor fuels tax
- § 58.1-2219. Liability for tax on removals from a terminal
- § 58.1-2220. Liability for tax on imports
- § 58.1-2221. Repealed
- § 58.1-2222. Liability for tax on blended fuel
- § 58.1-2223. Liability for tax on fuel transferred within terminal transfer system
- § 58.1-2224. Tax on unaccounted for motor fuel losses; liability
- § 58.1-2225. Backup tax; liability
- § 58.1-2226. Exemptions from tax
- § 58.1-2227. Sales of aviation jet fuel to licensed aviation consumers
- § 58.1-2228. Exempt access cards; exempt access codes
- § 58.1-2229. Removals by out-of-state bulk user
Article 4. PAYMENT AND REPORTING OF TAX ON MOTOR FUEL
- § 58.1-2230. When tax return and payment are due
- § 58.1-2231. Remittance of tax to supplier
- § 58.1-2232. Notice of cancellation or reissuance of licenses; effect of notice
- § 58.1-2233. Deductions; percentage discount
- § 58.1-2234. Monthly reconciling returns
- § 58.1-2235. Information required on return filed by supplier
- § 58.1-2236. Deductions and discounts allowed a supplier when filing a return
- § 58.1-2237. Duties of supplier as trustee
- § 58.1-2238. Returns and discounts of importers
- § 58.1-2239. Returns and discounts of aviation consumers
- § 58.1-2240. Informational returns of terminal operators
- § 58.1-2241. Informational returns of motor fuel transporters
- § 58.1-2242. Return of distributors and certain other licensees; exports
- § 58.1-2243. Use of name and account number on return
Article 5. PROVISIONS APPLICABLE TO ALTERNATIVE FUELS
- § 58.1-2244. Persons required to be licensed
- § 58.1-2245. License application procedure
- § 58.1-2246. Bond or certificate of deposit requirements
- § 58.1-2247. Issuance, denial or cancellation of license
- § 58.1-2248. Notice of discontinuance, sale or transfer of business
- § 58.1-2249. Tax on alternative fuel
- § 58.1-2250. Exemptions from tax
- § 58.1-2251. Liability for tax; filing returns; payment of tax
- § 58.1-2252. Remittance of tax to provider of alternative fuel
- § 58.1-2253. Notice to providers of alternative fuel of cancellation or reissuance of certain licenses; effect of notice
- § 58.1-2254. Exempt sale deduction
- § 58.1-2255. Returns and payments by bulk users and retailers of alternative fuel; storage
- § 58.1-2256. Deductions and discounts for providers of alternative fuel filing returns
- § 58.1-2257. Duties of provider of alternative fuel as trustee
- § 58.1-2258. Use of name and account number on return
Article 6. REFUNDS
- § 58.1-2259. Fuel uses eligible for refund of taxes paid for motor fuels
- § 58.1-2260. Refund of taxes erroneously or illegally collected
- § 58.1-2261. Refund procedure; investigations
- § 58.1-2262. Payment of refund
Article 7. ENFORCEMENT AND ADMINISTRATION
- § 58.1-2263. Shipping documents; transportation of motor fuel loaded at a terminal rack or bulk plant rack; civil penalty
- § 58.1-2264. Repealed
- § 58.1-2265. Improper sale or use of untaxed fuel; civil penalty
- § 58.1-2266. Late filing or payment; civil penalty
- § 58.1-2267. Refusal to allow inspection or taking of fuel sample; civil penalty
- § 58.1-2268. Engaging in business without a license; civil penalty
- § 58.1-2268.1. Preventing a person from obtaining a license; civil penalty
- § 58.1-2269. False or fraudulent return; civil penalty
- § 58.1-2270. Failure to keep or retain records; civil penalty
- § 58.1-2271. Payment of civil penalties; disposition; waiver
- § 58.1-2272. Prohibited acts; criminal penalties
- § 58.1-2273. Willful commission of prohibited acts; criminal penalties
- § 58.1-2274. Unlawful importing, transportation, delivery, storage, acquiring or sale of fuel; sale to enforce assessment
- § 58.1-2275. Record-keeping requirements
- § 58.1-2276. Inspection of records
- § 58.1-2277. Administrative authority
- § 58.1-2278. Equipment requirements
- § 58.1-2279. Marking requirements for dyed diesel fuel storage facilities
Article 8. ASSESSMENTS AND COLLECTIONS
- § 58.1-2280. Estimates of fuel subject to tax; assessments; notice of assessment
- § 58.1-2281. Application to Commissioner for correction
- § 58.1-2282. Appeal of Commissioner's decisions
- § 58.1-2283. Jeopardy assessment
- § 58.1-2284. Memorandum of lien for collection of taxes
- § 58.1-2285. Period of limitations
- § 58.1-2286. Waiver of time limitation on assessment of taxes
- § 58.1-2287. Suits to recover taxes
- § 58.1-2288. Liability of corporate or partnership officer; penalty
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- § 58.1-2291. Title
- § 58.1-2292. Definitions
- § 58.1-2293. Regulation; forms
- § 58.1-2294. Disclosure of information; penalties
- § 58.1-2295. (Contingent expiration date -- see note) Levy; payment of tax
- § 58.1-2295. (Contingent effective date -- see note) Levy; payment of tax
- § 58.1-2296. Backup tax; liability
- § 58.1-2297. When tax return and payment are due; credits for overpayment
- § 58.1-2298. Deductions
- § 58.1-2299. Bad debts
- § 58.1-2299.1. Exclusion from professional license tax
- § 58.1-2299.2. Certificates of registration; issuance; civil penalty
- § 58.1-2299.3. Collection of tax
- § 58.1-2299.4. Absorption of tax prohibited
- § 58.1-2299.5. Sale of business
- § 58.1-2299.6. Late filing or payment; civil penalty
- § 58.1-2299.7. False or fraudulent return; civil penalty
- § 58.1-2299.8. Payment of civil penalty; disposition; waiver
- § 58.1-2299.9. Prohibited acts; criminal penalties
- § 58.1-2299.10. Willful commission of prohibited acts; criminal penalties
- § 58.1-2299.11. Bond
- § 58.1-2299.12. Jeopardy assessment
- § 58.1-2299.13. Memorandum of lien for collection of taxes
- § 58.1-2299.14. Recordkeeping requirements; inspection of records; civil penalties
- § 58.1-2299.15. Application to Commissioner for correction; appeal
- § 58.1-2299.16. Period of limitations
- § 58.1-2299.17. Waiver of time limitation on assessment of taxes
- § 58.1-2299.18. Suits to recover taxes
- § 58.1-2299.19. Liability of corporate or partnership officer; penalty
- § 58.1-2299.20. (Contingent expiration date -- see note) Disposition of tax revenues
- § 58.1-2299.20. (Contingent effective date -- see note) Disposition of tax revenues
Chapter 24. VIRGINIA MOTOR VEHICLE SALES AND USE TAX
- § 58.1-2400. Title
- § 58.1-2401. Definitions
- § 58.1-2402. (Contingent effective date -- see note) Levy
- § 58.1-2402. (Contingent expiration date -- see note) Levy
- § 58.1-2402.1. Repealed
- § 58.1-2403. Exemptions
- § 58.1-2404. Time for payment of tax on sale or use of a motor vehicle
- § 58.1-2405. Basis of tax
- § 58.1-2406. Collection of tax; estimate of tax
- § 58.1-2407. Repealed
- § 58.1-2411. Civil penalties upon failure to pay tax, etc
- § 58.1-2412. Repealed
- § 58.1-2418. Local sales and use taxes prohibited
- § 58.1-2419. Tax on sale to be separately stated
- § 58.1-2420. Examination of dealer's records, etc
- § 58.1-2421. Rules and regulations
- § 58.1-2422. Forwarding of tax information to law-enforcement officials
- § 58.1-2423. Refunds generally; to foreign nationals
- § 58.1-2423.1. Expired
- § 58.1-2424. Credits against tax
- § 58.1-2425. (Contingent expiration date -- see note) Disposition of revenues
- § 58.1-2425. (Contingent effective date -- see note) Disposition of revenues
- § 58.1-2426. Application to Commissioner for correction; appeal
Article 1. LEVY
- § 58.1-2500. Definitions
- § 58.1-2501. Levy of license tax
- § 58.1-2502. Exemptions and exclusions
- § 58.1-2503. When tax payable
- § 58.1-2504. Companies commencing business
- § 58.1-2505. Amount of license tax for company commencing business
- § 58.1-2506. Reports to the Department
- § 58.1-2507. Penalties for failure to make report or pay tax; revocation of license; recovery by suit
- § 58.1-2508. Taxes applicable to insurance companies
- § 58.1-2509. Certain other provisions not affected by chapter
- § 58.1-2510. Tax credit for retaliatory costs paid to other states
- § 58.1-2511. Reserved
Article 2. ESTIMATED TAX
- § 58.1-2520. Requirement of declaration
- § 58.1-2521. Time for filing declarations of estimated tax
- § 58.1-2522. Amendments to declaration
- § 58.1-2523. Payment of estimated tax
- § 58.1-2524. Payments are on account of tax for license year
- § 58.1-2525. Extensions of time
- § 58.1-2526. Where declarations filed and how payments made; refunding overpayments
- § 58.1-2527. Failure to pay estimated tax
- § 58.1-2528. Exception to § 58.1-2527
- § 58.1-2529. Other provisions of this chapter not affected by this article; insurance companies going out of business
- § 58.1-2530. Double taxation respecting same direct gross premium income negated
- § 58.1-2531. Distribution of certain revenue
- § 58.1-2532. Exchange of information
- § 58.1-2533. Reimbursement for certain costs
Article 1. GENERAL PROVISIONS
- § 58.1-2600. Definitions
- § 58.1-2601. Boundaries of certain political units to be furnished company, Commission and Department
- § 58.1-2602. Local authorities to examine assessments and inform Department or Commission whether correct
- § 58.1-2603. Local levies to be extended by commissioners of the revenue; copies; forms
- § 58.1-2604. Assessed valuation
- § 58.1-2605. Repealed
- § 58.1-2606. Local taxation of real and tangible personal property of public service corporations; other persons
- § 58.1-2607. Local taxation of real and tangible personal property of railroads
- § 58.1-2608. State taxation of railroads, telecommunications companies
- § 58.1-2609. Local taxation of land and nonutility and noncarrier improvements of public service corporations; other persons
- § 58.1-2610. Penalty for failure to file timely report
- § 58.1-2611. Penalty for failure to pay tax
- § 58.1-2612. Lien of taxes
Article 2. LICENSE TAX ON TELEGRAPH, TELEPHONE, WATER, HEAT, LIGHT, POWER AND PIPELINE COMPANIES
- § 58.1-2620. Basis of tax
- § 58.1-2621. Repealed
- § 58.1-2626. Annual state license tax on companies furnishing water, heat, light or power
- § 58.1-2626.1. The Virginia Coal Employment and Production Incentive Tax Credit
- § 58.1-2627. Exemptions
- § 58.1-2627.1. Taxation of pipeline companies
- § 58.1-2628. Annual report
- § 58.1-2629. License taxes of corporations commencing business
- § 58.1-2630. Gross receipts in cases of acquisition of business
- § 58.1-2631. Gross receipts in cases of consolidation or merger
- § 58.1-2632. Applicability of other provisions to corporations commencing business, acquiring other business, or consolidated or merged
- § 58.1-2633. Assessment by Commission
- § 58.1-2634. Copies of assessment forwarded to interested parties
- § 58.1-2635. Date of payment of taxes
Article 4. ESTIMATED TAX
- § 58.1-2640. Declarations of estimated tax required; contents, etc
- § 58.1-2641. Time for filing declarations of estimated tax
- § 58.1-2642. Amendments to declaration
- § 58.1-2643. Payment of estimated tax
- § 58.1-2644. Payments are on account of tax for tax year
- § 58.1-2645. Late filing
- § 58.1-2646. Extensions of time
- § 58.1-2647. Where declarations filed and how payments made; refunding overpayments
- § 58.1-2648. Failure to pay estimated tax
- § 58.1-2649. Exception to § 58.1-2648
- § 58.1-2650. Other provisions of this chapter not affected by this article; taxpayers beginning or going out of business
- § 58.1-2651. Certain sections not applicable to special revenue taxes imposed by Article 6
Article 5. ROLLING STOCK TAX ON RAILROADS, FREIGHT CAR COMPANIES AND MOTOR VEHICLE CARRIERS AND PROPERTY VALUATION OF RAILROADS
- § 58.1-2652. State tax on rolling stock; date of payment
- § 58.1-2653. Annual report of railroads and freight car companies
- § 58.1-2654. Annual report of motor vehicle carriers
- § 58.1-2654.1. Penalty for failure to properly file annual reports
- § 58.1-2655. Assessment by Department and Commission
- § 58.1-2656. Valuation of sidetracks, double tracks, etc
- § 58.1-2657. Copies of assessments to be furnished to taxpayer and local officials
- § 58.1-2658. Distribution of certain taxes collected; prohibition of certain local taxes
- § 58.1-2658.1. Distribution of certain taxes collected
- § 58.1-2659. Article not applicable to companies exempt by federal laws
Article 6. REGULATORY REVENUE TAXES OF PUBLIC SERVICE CORPORATIONS
- § 58.1-2660. Special revenue tax; levy
- § 58.1-2661. Exceptions
- § 58.1-2662. Computation of revenue tax on railroads
- § 58.1-2662.1. Gross receipts of telephone and telegraph companies
- § 58.1-2662.2. Gross receipts of companies furnishing water, heat, light or power
- § 58.1-2663. How taxes assessed, collected and paid
- § 58.1-2664. When taxes not to be assessed or assessed only in part
- § 58.1-2665. Use of taxes collected under this article
Article 7. ADMINISTRATIVE AND JUDICIAL REVIEW OF ASSESSMENT AND TAX
- § 58.1-2670. Application to Commission or Department for review
- § 58.1-2670.1. Application to court to correct erroneous local assessment ratio
- § 58.1-2671. Setting for hearing and notice to adverse parties
- § 58.1-2672. Review on motion of Commission
- § 58.1-2673. Correction after hearing or investigation; proceedings for enforcement
- § 58.1-2674. Notice to Commonwealth
- § 58.1-2674.1. Application for correction of certification to Department of Taxation
- § 58.1-2675. Appeals to Supreme Court
- § 58.1-2676. Action of Supreme Court thereon
Article 8. SPECIAL PROVISIONS FOR ASSESSMENTS IN COUNTIES HAVING COUNTY EXECUTIVE OR COUNTY MANAGER GOVERNMENTS
- § 58.1-2680. Reports to include location by districts, etc
- § 58.1-2681. Copies of assessment for local officials; contents
- § 58.1-2682. District boundaries to be furnished company and Commission
- § 58.1-2683. Article does not affect other duties
Article 9. MISCELLANEOUS PROVISIONS RELATIVE TO OTHER FORMS OF TAXATION APPLICABLE TO PUBLIC SERVICE CORPORATIONS
Chapter 27. ROAD TAX ON MOTOR CARRIERS- § 58.1-2700. Definitions
- § 58.1-2700.1. Interstate motor carrier road tax
- § 58.1-2700.2. Motor carriers subject to terms of the International Fuel Tax Agreement; placement of identification markers
- § 58.1-2700.3. Waiver in emergency situations
- § 58.1-2701. Amount of tax
- § 58.1-2702. Exemptions and exceptions
- § 58.1-2703. Payment of tax
- § 58.1-2704. How amount of fuel used in the Commonwealth ascertained
- § 58.1-2705. Reports of carriers
- § 58.1-2706. Credit for payment of motor fuel, diesel fuel or liquefied gases tax
- § 58.1-2707. Refunds to motor carriers who give bond
- § 58.1-2708. Inspection of books and records
- § 58.1-2709. Penalties
- § 58.1-2710. Penalty for false statements
- § 58.1-2711. Assistance of Department of Taxation
- § 58.1-2712. Repealed
- § 58.1-2712.1. International Fuel Tax Agreement
- § 58.1-2712.2. Exchange of information; penalties
- § 58.1-2800. Repealed
- § 58.1-2801. Repealed
- § 58.1-2808. Repealed
- § 58.1-2812. Repealed
- § 58.1-2813. Repealed
- § 58.1-2814. Collection of unpaid bills for registration fees and franchise taxes by local treasurers
- § 58.1-2900. Imposition of tax
- § 58.1-2901. Collection and remittance of tax
- § 58.1-2902. Electric utility consumption tax relating to the special regulatory tax; when not assessed or assessed only in part
- § 58.1-2903. Use of electric utility consumption tax relating to special regulatory tax
- § 58.1-2904. Imposition of tax
- § 58.1-2905. Collection and remittance of tax
- § 58.1-2906. Natural gas consumption tax relating to the special regulatory tax; notification of changes
- § 58.1-2907. Use of natural gas consumption tax relating to special regulatory tax
Chapter 30. GENERAL PROVISIONS
- § 58.1-3000. Real estate, mineral lands, tangible personal property and merchants' capital subject to local taxation only
- § 58.1-3001. When boards of supervisors to fix and order county and district taxes; funds not available, allocated, etc., until appropriated
- § 58.1-3002. Levy by board for court allowances
- § 58.1-3003. Appeal from order of levy
- § 58.1-3004. Duty of clerk of board in case of appeal; how appeal tried
- § 58.1-3005. Cities and towns to make city and town levies; funds not available, allocated, etc., until appropriated
- § 58.1-3006. Additional tax to pay interest and retire bonds
- § 58.1-3007. Notice prior to increase of local tax levy; hearing
- § 58.1-3008. Different rates of levy on different classes of property
- § 58.1-3009. Tax on payrolls prohibited
- § 58.1-3010. Counties, cities and towns may levy taxes on fiscal year basis of July 1 through June 30, and change rate of levy during fiscal year
- § 58.1-3011. Use of July 1 as effective date of assessment
- § 58.1-3012. Counties, cities and towns may change rate of tax during calendar year
- § 58.1-3013. Repealed
- § 58.1-3014. Relief from taxes in cases of disaster
- § 58.1-3015. To whom property generally shall be taxed and by whom listed
- § 58.1-3016. Retention of property for payment of taxes
- § 58.1-3017. Disclosure of social security account numbers for local tax administration purposes
- § 58.1-3018. Payment of local taxes on behalf of taxpayer by third party; tax payment agreements
Article 1. COMMISSIONERS OF THE REVENUE
- § 58.1-3100. Interpretation of "commissioner."
- § 58.1-3101. County commissioner of the revenue to keep an office at county seat; removal to other place
- § 58.1-3102. Jurisdiction of commissioners
- § 58.1-3103. When commissioners begin work; commissioners to make assessments
- § 58.1-3104. Commissioner of the revenue entitled to books and papers of predecessor
- § 58.1-3105. Tax Commissioner to instruct commissioners of the revenue
- § 58.1-3106. How compensation of commissioners paid; when compensation withheld
- § 58.1-3107. Commissioner of the revenue to obtain returns from taxpayers
- § 58.1-3108. Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner
- § 58.1-3109. Duties of commissioners as to personal property, income and licenses
- § 58.1-3110. Power to summon taxpayers and other persons
- § 58.1-3111. Penalties
- § 58.1-3112. Commissioner to preserve returns; destruction of returns; penalty
- § 58.1-3113. Returns of intangible personal property forwarded to Department
- § 58.1-3114. Books and certain forms of returns to be furnished by Department
- § 58.1-3115. Arrangement and contents of books
- § 58.1-3116. Department may prescribe separate books for state and local levies
- § 58.1-3117. Disposition of supplemental assessment sheets
- § 58.1-3118. Commissioner to retain original personal property book; reproduction of book; disposition of copies
- § 58.1-3119. Personal property book not to be altered after delivery to treasurer
- § 58.1-3120. If books for preceding year not made out, how supplied
- § 58.1-3121. Penalty for false entry in books
- § 58.1-3122. Tax Commissioner may report misconduct or incapacity of commissioner of the revenue
- § 58.1-3122.1. Photocopying fees imposed by commissioners of the revenue
- § 58.1-3122.2. Remote access to nonconfidential public records maintained by commissioner
Article 2. TREASURERS
- § 58.1-3123. Interpretation of "treasurer."
- § 58.1-3124. Where office of county treasurer to be maintained; providing suitable space
- § 58.1-3125. Examination of treasurer's bond; when court to require new bond
- § 58.1-3126. Bond of deputy; liability thereon
- § 58.1-3127. Treasurer to collect and pay over taxes and levies; keep account of receipts and disbursements; books open for inspection
- § 58.1-3127.1. Treasurer to collect all amounts to be received by any department or agency of political subdivision
- § 58.1-3128. Power to summon taxpayers and other persons; penalty
- § 58.1-3128.1. Authority to require production of sales and use tax information
- § 58.1-3129. Destruction of paid tax tickets; other tax tickets; records
- § 58.1-3130. Authority to destroy bonds and bond coupons which have been paid; procedure for destruction; certification
- § 58.1-3131. Warrant book; release of information
- § 58.1-3132. How warrants paid; receivable for levies
- § 58.1-3133. Treasurers may deduct any taxes due from party in whose favor the warrant is drawn; compacts
- § 58.1-3134. Warrants must be presented within two years
- § 58.1-3135. Statement of accounts of treasurer
- § 58.1-3136. Audits of treasurers upon termination of office
- § 58.1-3137. County treasurer's annual settlement; final settlement
- § 58.1-3138. Delivery of books, tax tickets, and other materials to successor treasurer or court clerk
- § 58.1-3139. Treasurer not to deal in warrants
- § 58.1-3140. Remedy for failure to pay such warrants
- § 58.1-3141. Treasurer or other person shall not use public money except as provided by law
- § 58.1-3142. Interest on a fund belongs to the fund; exception
- § 58.1-3143. Reserved
- § 58.1-3144. Penalties
- § 58.1-3145. How treasurer may secure final discharge from liability
- § 58.1-3146. Rule to show cause in such case; notice and hearing thereon
- § 58.1-3147. Appeal
- § 58.1-3148. City charters not affected by particular provisions
- § 58.1-3149. Money received to be deposited
- § 58.1-3150. Duties of depository officers
- § 58.1-3151. County finance board
- § 58.1-3152. Organization and procedure of board
- § 58.1-3153. Compensation for the citizen member of the county finance board
- § 58.1-3154. Selection and approval of depositories
- § 58.1-3155. Deposit of local funds in banking institutions outside of the Commonwealth to meet obligations payable outside of the Commonwealth
- § 58.1-3156. County finance boards may direct treasurer to invest under certain circumstances
- § 58.1-3157. Repealed
- § 58.1-3158. Duties of treasurers
- § 58.1-3159. Reserved
- § 58.1-3160. Monthly report of treasurer to board
- § 58.1-3161. Interest on deposits
- § 58.1-3162. Disbursement of money deposited
- § 58.1-3163. No liability for loss of funds deposited in accordance with article
- § 58.1-3164. Institution of proceedings
- § 58.1-3165. Suspension of officer proceeded against, appointment of substitute
- § 58.1-3166. Substitute officer continues in office upon removal of predecessor
- § 58.1-3167. Reserved
- § 58.1-3168. When treasurers to pay state revenue into state treasury
- § 58.1-3169. Interest chargeable against treasurer for failure to pay over revenue
- § 58.1-3170. Reserved
- § 58.1-3171. Attorney General to proceed against delinquent treasurers and their sureties; recordation of notice
- § 58.1-3172. Lien of judgment and execution in such proceeding
- § 58.1-3172.1. Remote access to nonconfidential public records maintained by treasurer; fees
Article 3. CLERKS OF COURT
- § 58.1-3173. System of accounting
- § 58.1-3174. Entries
- § 58.1-3175. Statement and payment of amounts collected
- § 58.1-3176. Commissions on collections
- § 58.1-3177. Duties of the clerk; deposit of funds; investment of funds; failure to pay out
Article 1. TAXABLE REAL ESTATE
- § 58.1-3200. Real estate subject to local taxation; taxable real estate defined; leaseholds
- § 58.1-3201. What real estate to be taxed; amount of assessment; public service corporation property
- § 58.1-3202. Taxation of certain multi-unit real estate
- § 58.1-3203. Taxation of certain leasehold interests; concessions
- § 58.1-3204. Lands acquired from United States, etc., when beneficial ownership held prior to January 1
- § 58.1-3205. Assessment of real property where interest less than fee is held by public body; exemption of interest of public body from taxation
Article 2. EXEMPTIONS FOR ELDERLY AND HANDICAPPED
- § 58.1-3210. Exemption or deferral of taxes on property of certain elderly and handicapped persons
- § 58.1-3211. Repealed
- § 58.1-3211.1. Prorated tax exemption or deferral of tax
- § 58.1-3212. Local restrictions and exemptions
- § 58.1-3213. Application for exemption
- § 58.1-3213.1. Notice of local real estate tax exemption or deferral program for the elderly and handicapped
- § 58.1-3214. Absence from residence
- § 58.1-3215. Effective date; change in circumstances
- § 58.1-3216. Deferral programs; taxes to be lien on property
- § 58.1-3217. Permanently and totally disabled defined
- § 58.1-3218. Repealed
Article 2.1. LOCAL DEFERRAL OF REAL ESTATE TAX
- § 58.1-3219. Deferral of portion of real estate tax increases
- § 58.1-3219.1. Conditions of deferral; payment of deferred amounts
- § 58.1-3219.2. Repealed
- § 58.1-3219.3. Limitations
Article 2.2. PARTIAL TAX EXEMPTION IN REDEVELOPMENT OR CONSERVATION AREAS OR REHABILITATION DISTRICTS.
Article 2.3. EXEMPTION FOR DISABLED VETERANS.
- § 58.1-3219.5. Exemption from taxes on property for disabled veterans
- § 58.1-3219.6. Application for exemption
- § 58.1-3219.7. (Contingent effective date -- see note) Commissioner of the Department of Veterans Services; rules and regulations; appeal
- § 58.1-3219.7. (Contingent expiration date -- see note) Commissioner of the Department of Veterans Services; rules and regulations; appeal
- § 58.1-3219.8. Absence from residence
Article 2.4. EXEMPTION FOR SURVIVING SPOUSES OF MEMBERS OF THE ARMED FORCES KILLED IN ACTION
- § 58.1-3219.9. (Contingent effective date -- see notes) Exemption from taxes on property of surviving spouses of members of the armed forces killed in action
- § 58.1-3219.10. (Contingent effective date -- see notes) Application for exemption
- § 58.1-3219.11. (Contingent expiration date -- see notes) Commissioner of the Department of Veterans Services; rules and regulations
- § 58.1-3219.12. (Contingent effective date -- see note) Absence from residence
Article 3. OTHER EXEMPTIONS, CREDITS, PARTIAL ABATEMENT, APPORTIONMENTS, CLASSIFICATIONS
- § 58.1-3220. Partial exemption for certain rehabilitated, renovated or replacement residential structures
- § 58.1-3220.01. Local real property tax credits on certain rehabilitated, renovated or replacement residential structures
- § 58.1-3220.1. Partial exemption for certain rehabilitated, renovated or replacement hotel or motel structures
- § 58.1-3221. Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures
- § 58.1-3221.1. Classification of land and improvements for tax purposes
- § 58.1-3221.2. Classification of certain energy-efficient buildings for tax purposes
- § 58.1-3221.3. Classification of certain commercial and industrial real property and taxation of such property by certain localities
- § 58.1-3221.4. Classification of improvements to real property designed and used primarily for the manufacture of a renewable energy product for tax purposes
- § 58.1-3221.5. Classification of certain historical buildings for tax purposes
- § 58.1-3222. Abatement of levies on buildings razed, destroyed or damaged by fortuitous happenings
- § 58.1-3223. Taxation of life tenant's interest when remainder held by United States
- § 58.1-3224. Apportionment of city taxes when part of real estate becomes separately owned
- § 58.1-3225. Apportionment of taxes, etc., on partition
- § 58.1-3226. Procedure for such apportionment
- § 58.1-3226.1. Release of lien on portion of real estate upon payment of taxes
- § 58.1-3227. Proration of delinquent taxes after purchase of part of tract
- § 58.1-3228. Release of delinquent tax lien to facilitate a conveyance of real property
Article 4. SPECIAL ASSESSMENT FOR LAND PRESERVATION
- § 58.1-3229. Not Set Out
- § 58.1-3230. Special classifications of real estate established and defined
- § 58.1-3231. Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance
- § 58.1-3232. Authority of city to provide for assessment and taxation of real estate in newly annexed area
- § 58.1-3233. Determinations to be made by local officers before assessment of real estate under ordinance
- § 58.1-3234. Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc
- § 58.1-3235. Removal of parcels from program if taxes delinquent
- § 58.1-3236. Valuation of real estate under ordinance
- § 58.1-3237. Change in use or zoning of real estate assessed under ordinance; roll-back taxes
- § 58.1-3237.1. Authority of counties to enact additional provisions concerning zoning classifications
- § 58.1-3238. Failure to report change in use; misstatements in applications
- § 58.1-3239. State Land Evaluation Advisory Committee continued as State Land Evaluation Advisory Council; membership; duties; ordinances to be filed with Council
- § 58.1-3240. Duties of Director of the Department of Conservation and Recreation, the State Forester and the Commissioner of Agriculture and Consumer Services; remedy of person aggrieved by action or nonaction of Director, State Forester or Commissioner
- § 58.1-3241. Separation of part of real estate assessed under ordinance; contiguous real estate located in more than one taxing locality
- § 58.1-3242. Taking of real estate assessed under ordinance by right of eminent domain
- § 58.1-3243. Application of other provisions of Title 58.1
- § 58.1-3244. Article not in conflict with requirements for preparation and use of true values
Article 4.1. TAX INCREMENT FINANCING
- § 58.1-3245. Definitions
- § 58.1-3245.1. Blighted areas constitute public danger
- § 58.1-3245.2. Tax increment financing
- § 58.1-3245.3. Copies of tax increment financing ordinance to local assessing officer and treasurer or director of finance
- § 58.1-3245.4. Issuance of obligations for project costs
- § 58.1-3245.4:1. No annual debt limits for certain cities
- § 58.1-3245.5. Dissolving the Tax Increment Financing Fund
Article 4.2. LOCAL ENTERPRISE ZONE DEVELOPMENT TAXATION PROGRAM
- § 58.1-3245.6. Definitions
- § 58.1-3245.7. Promotion of development of local enterprise zones
- § 58.1-3245.8. Adoption of local enterprise zone development taxation program
- § 58.1-3245.9. Copies of local enterprise zone development taxation ordinance to local assessing officer and treasurer or director of finance
- § 58.1-3245.10. Use of funds deposited in the Local Enterprise Zone Development Fund
- § 58.1-3245.11. Dissolving the Local Enterprise Zone Development Fund
- § 58.1-3245.12. Local enterprise zone program for technology zones
Article 5. REASSESSMENT/ASSESSMENT CYCLES
- § 58.1-3250. General reassessment in cities
- § 58.1-3251. Annual assessment and reassessment in cities having not more than 30,000 population
- § 58.1-3252. In counties
- § 58.1-3253. Biennial general reassessments; annual or biennial assessment
- § 58.1-3254. Reassessment by direction of governing body
- § 58.1-3255. General reassessment every four years not required in certain counties
- § 58.1-3256. Reassessment in towns; appeals of assessments
- § 58.1-3257. Completion of work; extensions
- § 58.1-3258. Provisions for annual or biennial assessment not repealed; qualifications of supervisors, assessors and appraisers
- § 58.1-3258.1. Certification of supervisors, assessors and appraisers contracted by a locality to perform assessments
- § 58.1-3258.2. Grounds for denial or revocation of certification
- § 58.1-3259. Failure of county or city to comply with law on general reassessment of real estate
- § 58.1-3260. Acts authorizing, in certain cities and counties, provision for the annual general reassessment of real estate and equalization of assessments, by continuing assessors, conferring upon assessors certain duties of commissioners of the revenue, etc
- § 58.1-3261. Annual assessment of real estate in certain other cities and counties
Article 6. WHO PERFORMS REASSESSMENT/ASSESSMENT
- § 58.1-3270. Annual or biennial assessment and equalization by commissioner of revenue
- § 58.1-3271. Appointment of board of assessors and real estate appraiser or board of equalization in counties and cities
- § 58.1-3272. How assessments made by board or assessor
- § 58.1-3273. Reserved
- § 58.1-3274. Establishment of department of real estate assessment; joint departments
- § 58.1-3275. By whom reassessment made in cities and counties
- § 58.1-3276. Qualifications of assessors and appraisers; removal and appointment of substitute
- § 58.1-3277. Forms for general reassessment of real estate in counties, cities and towns
- § 58.1-3278. Department to render assistance
Article 7. REASSESSMENT/ASSESSMENT (VALUATION) PROCEDURE AND PRACTICE
- § 58.1-3280. Assessment of values
- § 58.1-3281. When commissioner of the revenue to ascertain ownership of real estate; tax year
- § 58.1-3282. When land and improvements owned separately; how assessed
- § 58.1-3283. Assessment of airspace owned separately from subjacent land surface
- § 58.1-3284. Assessment of standing timber trees owned by person who owns land surface; when owned separately
- § 58.1-3284.1. Assessment of lots and open spaces in certain planned development subdivisions
- § 58.1-3284.2. Reassessment of residential property containing defective drywall
- § 58.1-3284.3. Wetlands to be specially and separately assessed
- § 58.1-3285. Assessment and reassessment of lots when subdivided or rezoned
- § 58.1-3286. Mineral lands to be specially and separately assessed; severance tax
- § 58.1-3287. Mineral lands and minerals to be included in general reassessment of real estate
- § 58.1-3288. Assessment in name of "unknown owner."
- § 58.1-3289. Reserved
- § 58.1-3290. How land divided among several owners to be assessed
- § 58.1-3291. Valuation of repairs, additions and new buildings
- § 58.1-3292. Assessment of new buildings substantially completed, etc.; extension of time for paying assessment
- § 58.1-3292.1. Assessment of new buildings substantially completed in a county operating under the urban county executive form of government, and in certain other cities and counties; extension of time for paying assessment
- § 58.1-3293. Building, etc., when damaged or destroyed, value to be reduced
- § 58.1-3294. Reports of income data by owners of income-producing realty; certification; confidentiality
- § 58.1-3295. Assessment of real property; affordable housing
- § 58.1-3295.1. Assessment of real property; residential rental apartments
Article 8. REASSESSMENT RECORD/LAND BOOK, COMMUNICATION OF DOCUMENTS TO COMMISSIONER OF REVENUE
- § 58.1-3300. Reassessment record; original filed in clerk's office; copies to commissioner of the revenue and local board of equalization; recapitulation sheets to Department
- § 58.1-3301. Form of land book
- § 58.1-3302. What the table of town or city lots to contain
- § 58.1-3303. Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Department
- § 58.1-3304. Lists of judgments for partition or recovery of lands and of lands devised
- § 58.1-3305. Penalty on clerks for failure to deliver such lists
- § 58.1-3306. Librarian of Virginia to furnish abstracts of grants
- § 58.1-3307. Reserved
- § 58.1-3308. Commissioner to enter lands appearing on abstracts and assess their value
- § 58.1-3309. Lands on lists to be transferred and charged; apportionment of value of soil and standing timber
- § 58.1-3310. Commissioner of the revenue to retain original land book; disposition of copies; penalties
- § 58.1-3311. Land book not to be altered after delivery to local treasurer
- § 58.1-3312. Changes to be noted in land book by commissioner in making it out
- § 58.1-3313. Commissioners to correct mistakes in their land books
- § 58.1-3314. Transfer and entry fees
- § 58.1-3315. Collection of fees
Article 9. LEVY
- § 58.1-3320. Taxes to be extended on basis of assessment
- § 58.1-3321. Effect on rate when assessment results in tax increase; public hearings
Article 10. PUBLIC DISCLOSURE/ACCESS TO RECORDS
- § 58.1-3330. Notice of change in assessment
- § 58.1-3331. Public disclosure of certain assessment records
- § 58.1-3332. Property appraisal cards or sheets
Article 11. TAX TO CONSTITUTE LIEN
- § 58.1-3340. Lien on real estate for taxes and levies assessed thereon; responsibility of purchaser or trustee at sale; lien on rents
- § 58.1-3341. Liens for taxes delinquent twenty years or more released; lands purchased by Commonwealth; pending suits
- § 58.1-3342. Assessment upon owner's death; liability of personalty for tax
- § 58.1-3343. Effect of lien on certain real estate jointly owned
- § 58.1-3344. Taxes a lien on fee simple estate, not merely on interest of owner
- § 58.1-3345. Tax liens on timber in certain counties
Article 12. ADMINISTRATIVE AND JUDICIAL REVIEW
- § 58.1-3350. Review of assessment
- § 58.1-3351. How assessed value changed; improvements; correction by court or board of equalization
- § 58.1-3352. When lands in one place are assessed in another; how error corrected
- § 58.1-3353. Assessment not invalid unless rights prejudiced by error
- § 58.1-3354. Change when easement acquired
- § 58.1-3355. Notice to State Corporation Commission and Department of deduction from value of real estate for public service corporation easement
Article 13. PUBLIC TAKING OF PRIVATE REAL ESTATE
- § 58.1-3360. (Contingent expiration date -- see note) Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, or a disabled veteran
- § 58.1-3360. (Contingent effective date -- see note) Credit on current year's taxes when land acquired by United States, the Commonwealth, a political subdivision, a church or religious body, a disabled veteran, or a surviving spouse of a member of the armed for
- § 58.1-3360.1. Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes
- § 58.1-3360.2. Proration by court; effect on interest and penalties
- § 58.1-3361. Clerk to furnish lists of such lands
- § 58.1-3362. Refund of taxes paid; effect on penalties and interest
- § 58.1-3363. Recovery of taxes paid while contesting condemnation
Article 14. BOARDS OF EQUALIZATION
- § 58.1-3370. Appointment
- § 58.1-3371. Appointment in counties with county executive or county manager form of government
- § 58.1-3372. Repealed
- § 58.1-3373. Permanent board of equalization
- § 58.1-3373.1. City may elect to provide for board of equalization
- § 58.1-3374. Qualifications of members; vacancies
- § 58.1-3375. Compensation of members
- § 58.1-3376. Organization and assistants; legal assistance
- § 58.1-3377. Use of land books
- § 58.1-3378. Sittings; notices thereof
- § 58.1-3379. Hearing complaints and equalizing assessments
- § 58.1-3380. Taxpayer or local authorities may apply for equalization
- § 58.1-3381. Action of board; notice required before increase made
- § 58.1-3382. Appeal
- § 58.1-3383. Omitted real estate and duplicate assessments
- § 58.1-3384. Minutes and copies of orders
- § 58.1-3385. Commissioner to make changes ordered; when order exonerates taxpayer
- § 58.1-3386. Power of boards to send for persons and papers
- § 58.1-3387. Penalty for failure to obey summons
- § 58.1-3388. In counties not having general reassessment, or annual or biennial assessment, taxes to be extended on basis of last equalization made
- § 58.1-3389. Article not applicable to real estate assessable by Corporation Commission or Department
- § 58.1-3400. Service charge on certain real property
- § 58.1-3401. Valuation of property; calculation of service charge
- § 58.1-3402. Exemptions from service charge
- § 58.1-3403. Property owned by the Commonwealth
- § 58.1-3404. Notice to Governor; notice to educational institution
- § 58.1-3405. Service charge on real property exempted by international law or treaty, etc
- § 58.1-3406. Apportionment of payments received from Tennessee Valley Authority in lieu of taxes
- § 58.1-3407. Erroneous assessments; appeal
Article 1. TANGIBLE PERSONAL PROPERTY TAX
- § 58.1-3500. Defined and segregated for local taxation
- § 58.1-3501. Tangible personal property leased to agency of federal, state or local government
- § 58.1-3502. Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government
- § 58.1-3503. General classification of tangible personal property
- § 58.1-3504. Classification of certain household goods and personal effects for taxation; governing body may exempt
- § 58.1-3505. Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt
- § 58.1-3506. Other classifications of tangible personal property for taxation
Article 1.01. ALTERNATIVE TAX RATES FOR ELDERLY AND HANDICAPPED
- § 58.1-3506.1. Other classification for taxation of certain tangible personal property owned by certain elderly and handicapped persons
- § 58.1-3506.2. Restrictions and conditions
- § 58.1-3506.3. Permanently and totally disabled defined
- § 58.1-3506.4. Local restrictions and conditions; model ordinance
- § 58.1-3506.5. Application
- § 58.1-3506.6. Notice of local tangible personal property tax relief program for the elderly and handicapped
- § 58.1-3506.7. Effective date; change in circumstances
- § 58.1-3506.8. Not Set Out
Article 2. MACHINERY AND TOOLS TAX
- § 58.1-3507. Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing
- § 58.1-3508. Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products
- § 58.1-3508.1. Separate classification of machinery and tools used in semiconductor manufacturing
- § 58.1-3508.2. Separate classification of machinery and tools used in other businesses
- § 58.1-3508.3. Separate classification of machinery and tools used directly in precision investment castings
- § 58.1-3508.4. Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense
- § 58.1-3508.5. Separate classification of machinery and tools used directly in cleaning motor vehicles
Article 3. MERCHANTS' CAPITAL TAX
- § 58.1-3509. Merchants' capital subject to local taxation; rate limit
- § 58.1-3510. Definition of merchants' capital
- § 58.1-3510.01. Separate classification of merchants' capital of pharmaceutical wholesalers
- § 58.1-3510.1. Repealed
Article 3.1. SHORT-TERM RENTAL PROPERTY.
- § 58.1-3510.4. Short-term rental property; short-term rental businesses
- § 58.1-3510.5. Renter's certificate of registration
- § 58.1-3510.6. Short-term rental property tax
- § 58.1-3510.7. Exemptions; penalties
Article 4. SITUS FOR TAXATION
- § 58.1-3511. Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment
- § 58.1-3512. When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation
- § 58.1-3513. When imports deemed to acquire situs
- § 58.1-3514. When cargo in transit not deemed to have acquired a situs for taxation
Article 5. TAX DAY/FILING OF RETURNS
- § 58.1-3515. Tax day January 1
- § 58.1-3516. Proration of personal property tax
- § 58.1-3516.1. Payment of taxes prorated under § 58.1-3516
- § 58.1-3516.2. Payment of taxes on leased property by lessee; information to be furnished by lessor
- § 58.1-3517. Department of Taxation to prescribe and furnish forms of returns; use of local forms
- § 58.1-3518. Taxpayers to file returns
- § 58.1-3518.1. Alternative method of filing returns for motor vehicles, trailers and boats
- § 58.1-3519. Commissioner to assess property if taxpayer fails to file return
Article 6. SPECIAL PROVISIONS FOR MOBILE HOMES
- § 58.1-3520. Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes
- § 58.1-3521. Manufactured homes; proration of tax
- § 58.1-3522. Assessment method for manufactured homes
- § 58.1-3523. Definitions
- § 58.1-3524. Tangible personal property tax relief; local tax rates on vehicles qualifying for tangible personal property tax relief
- § 58.1-3525. Repealed
- § 58.1-3534. Department to furnish information to commissioners of revenue
- § 58.1-3535. Commissioner of the revenue to furnish information to the treasurer
- § 58.1-3536. Repealed
Article 1. EXEMPTIONS GENERALLY
- § 58.1-3600. Definitions
- § 58.1-3601. Property becomes taxable immediately upon sale by tax-exempt owner
- § 58.1-3602. Exemptions not applicable to associations, etc., paying death, etc., benefits
- § 58.1-3603. Exemptions not applicable when building is source of revenue
- § 58.1-3604. Tax exemption information
- § 58.1-3605. Triennial application for exemption; removal by local governing body
- § 58.1-3605.1. Reports by owners of tax exempt real estate
Article 2. PROPERTY EXEMPTED BY CLASSIFICATION OR DESIGNATION
- § 58.1-3606. Property exempt from taxation by classification
- § 58.1-3606.1. Property indirectly owned by government
- § 58.1-3607. Property exempt from taxation by designation
- § 58.1-3608. Exempt organization's use of property owned by another
Article 3. PROPERTY EXEMPTED BY CLASSIFICATION ON AND AFTER JULY 1, 1971
- § 58.1-3609. Post-1971 property exempt from taxation by classification
- § 58.1-3610. Volunteer fire departments and rescue squads
- § 58.1-3611. Certain boys and girls clubs
- § 58.1-3612. Auxiliaries of the Veterans of World War I
- § 58.1-3613. Societies for the Prevention of Cruelty to Animals
- § 58.1-3614. Boy Scouts and Girl Scouts of America
- § 58.1-3615. Home Demonstration Clubs, 4-H Clubs and Future Farmers of America, Inc
- § 58.1-3616. American National Red Cross
- § 58.1-3617. Churches and religious bodies
- § 58.1-3618. College alumni associations and foundations
- § 58.1-3619. The State Future Farmers of America, Future Homemakers of America and Future Business Leaders of America
- § 58.1-3620. Properties inundated by water
- § 58.1-3621. Farm club associations
- § 58.1-3622. Habitat for Humanity and local affiliates or subsidiaries thereof
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
- § 58.1-3651. Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003
- § 58.1-3652. Exempt organization's use of property owned by another
Article 5. OTHER EXEMPT PROPERTY
- § 58.1-3660. (Effective for tax years beginning on or after January 1, 2015) Certified pollution control equipment and facilities
- § 58.1-3660. (Effective for tax years beginning before January 1, 2015) Certified pollution control equipment and facilities
- § 58.1-3660.1. Certified stormwater management developments and property
- § 58.1-3661. (Effective for tax years beginning on or after January 1, 2015) Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices
- § 58.1-3661. (Effective for tax years beginning before January 1, 2015) Certified solar energy equipment, facilities or devices and certified recycling equipment, facilities or devices
- § 58.1-3662. Generating and cogenerating equipment used for energy conversion
- § 58.1-3663. Partial taxation by one political subdivision of utility property owned by another
- § 58.1-3664. Environmental restoration sites
- § 58.1-3665. Partial exemption for erosion control improvements
- § 58.1-3666. Wetlands and riparian buffers
- § 58.1-3700. License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes
- § 58.1-3700.1. Definitions
- § 58.1-3701. Department to promulgate guidelines
- § 58.1-3702. Authority of counties, cities and towns
- § 58.1-3703. Counties, cities and towns may impose local license taxes and fees; limitation of authority
- § 58.1-3703.1. Uniform ordinance provisions
- § 58.1-3704. License tax on merchants in lieu of merchants' capital tax
- § 58.1-3705. License tax shall be uniform
- § 58.1-3706. Limitation on rate of license taxes
- § 58.1-3707. Repealed
- § 58.1-3708. Situs for local license taxation of businesses, professions, occupations, etc
- § 58.1-3709. Business located in more than one jurisdiction
- § 58.1-3710. Proration of license taxes
- § 58.1-3711. Limitation on county license tax within boundary of a town
- § 58.1-3712. Counties and cities authorized to levy severance tax on gases
- § 58.1-3712.1. Counties and cities authorized to levy severance tax on oil
- § 58.1-3713. (Expires December 31, 2015) Local gas road improvement and Virginia Coalfield Economic Development Authority tax
- § 58.1-3713.01. Distribution of local coal and gas road improvement taxes for water and sewer projects applicable to the additional one-fourth allocation
- § 58.1-3713.1. Repealed
- § 58.1-3713.3. Validation of local coal and gas severance tax ordinances and local coal and gas road improvement tax ordinances
- § 58.1-3713.4. Additional one percent tax on gas
- § 58.1-3713.5. Repealed
- § 58.1-3714. Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty
- § 58.1-3715. License requirements for contractors
- § 58.1-3716. Wholesale merchants
- § 58.1-3717. Peddlers; itinerant merchants
- § 58.1-3718. Counties, cities and towns authorized to levy a license tax on peddlers at wholesale
- § 58.1-3719. Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale
- § 58.1-3719.1. Direct sellers; rate limitation
- § 58.1-3720. Amusement machines; gross receipts tax on amusement operators
- § 58.1-3721. License exemptions for coin machine operators
- § 58.1-3722. Stickers to evidence payment of tax
- § 58.1-3723. Penalty
- § 58.1-3724. Bondsmen
- § 58.1-3725. Repealed
- § 58.1-3726. Fortune-tellers, clairvoyants and practitioners of palmistry
- § 58.1-3727. Photographers with no regularly established place of business in the Commonwealth; rate limitations
- § 58.1-3728. Carnivals, circuses, speedways; penalties; certain restrictions
- § 58.1-3729. Permanent coliseums, arenas or auditoriums; limitations
- § 58.1-3730. Savings institutions and credit unions; limitations
- § 58.1-3730.1. Industrial loan associations and agricultural credit associations; limitations
- § 58.1-3731. Certain public service corporations; rate limitation
- § 58.1-3732. Exclusions and deductions from "gross receipts."
- § 58.1-3732.1. Limitation on gross receipts; pari-mutuel wagering
- § 58.1-3732.2. Limitation on gross receipts
- § 58.1-3732.3. Limitation on gross receipts of providers of funeral services
- § 58.1-3732.4. Limitation on gross receipts; staffing firms
- § 58.1-3732.5. Limitation on gross receipts of security brokers and dealers
- § 58.1-3733. License tax on commission merchants
- § 58.1-3734. License tax on motor vehicle dealers
- § 58.1-3734.1. Sales involving trade-ins
- § 58.1-3735. Departments of license inspection in certain counties
- § 58.1-3740. Definitions
- § 58.1-3741. Counties and cities authorized to levy severance license tax on the sale of coal
- § 58.1-3742. Distribution of local coal road improvement severance tax
- § 58.1-3743. Severance license taxes to be paid to jurisdiction in which coal is severed
- § 58.1-3744. Uniform ordinance provisions
- § 58.1-3745. Lien on real estate and personal property of businesses severing coal
Article 1. RECORDATION TAX
- § 58.1-3800. Levy
- § 58.1-3801. Taxation of instruments relating to property located in more than one jurisdiction
- § 58.1-3802. Interpretation of article
- § 58.1-3803. Collection of tax; compensation for clerk
- § 58.1-3804. Collection of tax for city having no court for recordation of deeds and other instruments
Article 2. TAX ON WILLS AND ADMINISTRATIONS
- § 58.1-3805. Levy
- § 58.1-3806. Collection of tax; compensation for clerk
- § 58.1-3807. Collection of tax for city having no court for probate of wills or issuance of grants of administration
- § 58.1-3808. Interpretation of article
Article 3. WRIT TAXES
Article 4. CONSUMER UTILITY TAXES
- § 58.1-3812. Repealed
- § 58.1-3813. Repealed
- § 58.1-3813.1. Repealed
- § 58.1-3814. Water or heat, light and power companies
- § 58.1-3814.1. Not Set Out
- § 58.1-3815. Consumer taxes upon lessees of certain property
- § 58.1-3816. Certain counties not to levy consumers' utility tax if such counties levy tax on household goods and personal effects
- § 58.1-3816.1. Discount for collection of taxes
- § 58.1-3816.2. Exemptions from consumer utility taxes
Article 5. ADMISSION TAX
- § 58.1-3817. Classification of events to which admission is charged
- § 58.1-3818. Admissions tax in certain counties
- § 58.1-3818.01. Admissions tax in Scott County
- § 58.1-3818.02. Admissions tax in Stafford County
Article 5.1. VIDEO PROGRAMMING EXCISE TAX
Article 6. TRANSIENT OCCUPANCY TAX
- § 58.1-3819. Transient occupancy tax
- § 58.1-3819.1. Transient occupancy tax; Roanoke County
- § 58.1-3820. Not Set Out
- § 58.1-3821. Not Set Out
- § 58.1-3822. Additional transient occupancy tax
- § 58.1-3823. Additional transient occupancy tax for certain counties
- § 58.1-3824. Additional transient occupancy tax in Fairfax County
- § 58.1-3824.1. Transient occupancy tax; Fairfax County limitations
- § 58.1-3825. Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
- § 58.1-3825.1. (See Editor's note for effect of section) Additional transient occupancy tax in certain counties and cities in Northern Virginia
- § 58.1-3825.2. Additional transient occupancy tax in Bath County
- § 58.1-3826. Scope of transient occupancy tax
Article 7. CIGARETTE TAX
- § 58.1-3830. Local taxes not prohibited; use of dual die or stamp to evidence payment of both county, city, or town and state tax on cigarettes
- § 58.1-3831. Tax in certain counties
- § 58.1-3832. Local ordinances to administer and enforce local taxes on sale or use of cigarettes
Article 7.1. FOOD AND BEVERAGE TAX
- § 58.1-3833. County food and beverage tax
- § 58.1-3834. Apportionment of food and beverage or meals tax
Article 8. OTHER PERMISSIBLE TAXES
- § 58.1-3840. Certain excise taxes permitted
- § 58.1-3841. Situs for taxation of the sale of food and beverages
- § 58.1-3842. Combined transient occupancy and food and beverage tax
- § 58.1-3843. Scope of transient occupancy tax
Article 9. LOCAL TECHNOLOGY ZONE.
Article 10. LOCAL TOURISM ZONE.
- § 58.1-3851. Creation of local tourism zones
- § 58.1-3851.1. Entitlement to tax revenues from tourism project
Article 11. LOCAL INCENTIVES FOR GREEN ROOFS.
Article 12. LOCAL DEFENSE PRODUCTION ZONE.
Chapter 39. ENFORCEMENT, COLLECTION, REFUNDS, REMEDIES AND REVIEW OF LOCAL TAXESArticle 1. ENFORCEMENT BY THE COMMISSIONER OF REVENUE
- § 58.1-3900. Filing of returns
- § 58.1-3901. Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants
- § 58.1-3902. Certain operators of marinas or boat storage places to file lists of owners of boats
- § 58.1-3903. Omitted local taxes or levies
- § 58.1-3903.1. Waiver of time limitation on assessment of local taxes
- § 58.1-3904. Omitted lands
- § 58.1-3905. Forms for assessment of omitted taxes
- § 58.1-3906. Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes
- § 58.1-3907. Willful failure to collect and account for tax; penalty
- § 58.1-3908. Reserved
Article 2. COLLECTION BY TREASURERS, ETC
- § 58.1-3910. Treasurer to collect and pay over taxes
- § 58.1-3911. Notice of taxes due
- § 58.1-3912. Treasurers to mail certain bills to taxpayers; penalties; electronic transmission
- § 58.1-3913. When treasurer to receive taxes and levies without penalty; how payments credited
- § 58.1-3914. Delivery of receipts to taxpayers when taxes collected
- § 58.1-3915. Penalty for failure to pay taxes by December 5
- § 58.1-3916. Counties, cities and towns may provide dates for filing returns, set penalties, interest, etc
- § 58.1-3916.01. Repealed
- § 58.1-3916.02. Certain counties, cities and towns may provide billing alternatives
- § 58.1-3916.1. Criminal penalties for failure to file returns; false statements
- § 58.1-3917. Assessment of public service corporations in such cases
- § 58.1-3918. Interest on taxes not paid by following day
- § 58.1-3919. Collection of taxes or other charges not paid when due; distress for same
- § 58.1-3919.1. Use of private collectors by treasurers for the collection of delinquent local taxes
- § 58.1-3920. Prepayment of taxes
- § 58.1-3920.1. Interest on funds received in prepayment of local taxes
- § 58.1-3921. Treasurer to make out lists of uncollectable taxes and delinquents
- § 58.1-3922. Delinquent lists to speak as of June 30 of each year; when real estate and personal property delinquent
- § 58.1-3923. Repealed
- § 58.1-3924. Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
- § 58.1-3925. Reserved
- § 58.1-3926. When statement to beneficiary prior to delinquency required
- § 58.1-3927. Repealed
- § 58.1-3928. Repealed
- § 58.1-3929. Repealed
- § 58.1-3930. How liens to be recorded; release of liens
- § 58.1-3931. Reserved
- § 58.1-3932. Card system record and index of delinquent real estate in City of Norfolk
- § 58.1-3933. Subsequent collection by treasurer of delinquent taxes on subjects other than real estate
- § 58.1-3934. Collection of delinquent local taxes or other charges by sheriff or person employed for purpose
- § 58.1-3935. Treasurers not liable for taxes returned delinquent and not afterwards received by them
- § 58.1-3936. Omission of taxes from delinquent list
- § 58.1-3937. Repealed
- § 58.1-3938. List of delinquent town real estate taxes filed with county treasurer in certain towns
- § 58.1-3939. Reserved
- § 58.1-3939.1. Repealed
Article 3. COLLECTION BY DISTRESS, SUIT, LIEN, ETC
- § 58.1-3940. Limitation on collection of local taxes
- § 58.1-3941. What may be distrained for taxes
- § 58.1-3942. Security interests no bar to distress
- § 58.1-3943. Distraint on property of tenant or of owner of tract who has sold part thereof
- § 58.1-3944. Tenant paying taxes or levies to have credit out of rents
- § 58.1-3945. Where land lies partly in one county and partly in another
- § 58.1-3946. When owner a nonresident of county, city or town where land lies
- § 58.1-3947. Lease of real estate for collection of taxes
- § 58.1-3948. Notice to tenant prior to such leasing
- § 58.1-3949. Reserved
- § 58.1-3952. Collection out of estate in hands of or debts due by third party
- § 58.1-3953. Additional proceedings for the collection of taxes; jurisdiction and venue
- § 58.1-3954. Procedure in such suits
- § 58.1-3955. Judgment or decree; effect thereof; enforcement
- § 58.1-3956. Collection in foreign jurisdiction
- § 58.1-3957. Payments to attorneys or others for collection
- § 58.1-3958. Payment of administrative costs, etc
- § 58.1-3959. Petition to ascertain delinquent taxes; exoneration from lien
- § 58.1-3960. Validation of certain tax deeds made under repealed § 58-1052 or § 58-1091
- § 58.1-3961. Assessment not invalid unless rights prejudiced by error
- § 58.1-3962. Reserved
Article 4. BILL IN EQUITY FOR SALE OF DELINQUENT TAX LANDS
- § 58.1-3965. When land may be sold for delinquent taxes; notice of sale; owner's right of redemption
- § 58.1-3965.1. Additional authority to sell land for delinquent taxes
- § 58.1-3965.2. Additional authority to sell land for certain delinquent special taxes or special assessments
- § 58.1-3966. Employment of attorney to institute proceedings; bond of attorney
- § 58.1-3967. How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale
- § 58.1-3968. When two or more parcels may be covered by one bill
- § 58.1-3969. Order of reference; appointment of special commissioner to make sale; costs; attorney fees
- § 58.1-3970. County, city, etc., may be purchaser
- § 58.1-3970.1. Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities
- § 58.1-3971. Property improperly placed on delinquent land books
- § 58.1-3972. Reserved
- § 58.1-3973. Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes
- § 58.1-3974. Redemption of land by owner; lien for taxes paid
- § 58.1-3975. Nonjudicial sale of tax delinquent real properties of minimal size and value
- § 58.1-3976. Reserved
Article 5. CORRECTION OF ASSESSMENTS, REMEDIES AND REFUNDS
- § 58.1-3980. Application to commissioner of the revenue or other official for correction
- § 58.1-3981. Correction by commissioner or other official performing his duties
- § 58.1-3982. Appeal by locality
- § 58.1-3983. Remedy not to affect right to apply to court
- § 58.1-3983.1. Appeals and rulings of local taxes
- § 58.1-3984. Application to court to correct erroneous assessments of local levies generally
- § 58.1-3985. Section 58.1-3984 not applicable to applications for correction of assessments for local improvements
- § 58.1-3986. Correction of double assessments; time for filing
- § 58.1-3987. Action of court
- § 58.1-3988. Effect of order
- § 58.1-3989. Remedy applicable upon general reassessments; all changes to be certified to commissioners
- § 58.1-3990. Refunds of local taxes erroneously paid
- § 58.1-3991. Repealed
- § 58.1-3992. Appeal
- § 58.1-3993. No injunctions against assessment or collection of taxes
- § 58.1-3994. Offers in compromise with respect to local taxes
- § 58.1-3995. Effect of application for correction of assessment or appeal upon applications for local permits and licenses
Chapter 40. VIRGINIA LOTTERY LAW
- § 58.1-4000. Short title
- § 58.1-4001. Establishment of state lottery
- § 58.1-4002. Definitions
- § 58.1-4003. Virginia Lottery established
- § 58.1-4004. Membership of Board; appointment; terms; vacancies; removal; expenses
- § 58.1-4005. Appointment, qualifications and salary of Director
- § 58.1-4006. Powers of the Director
- § 58.1-4007. Powers of the Board
- § 58.1-4007.1. Lottery tickets to bear telephone number for compulsive gamblers
- § 58.1-4007.2. Lottery tickets not to be sold over Internet
- § 58.1-4008. Employees of the Department; background investigations of employees
- § 58.1-4009. Licensing of lottery sales agents; penalty
- § 58.1-4010. Authority of persons licensed as lottery sales agents; annual fee
- § 58.1-4011. Meaning of "gross receipts."
- § 58.1-4012. Suspension and revocation of licenses
- § 58.1-4013. Right to prize not assignable; exceptions
- § 58.1-4014. Price of tickets or shares; who may sell; penalty
- § 58.1-4014.1. Method of payment for purchase of tickets or shares
- § 58.1-4015. Sale of ticket or share to person under eighteen prohibited; penalty
- § 58.1-4016. Gift to minor prohibited
- § 58.1-4017. Alteration and forgery; presentation of counterfeit or altered ticket or share; penalty
- § 58.1-4018. Prohibited actions; penalty
- § 58.1-4018.1. Larceny of tickets; fraudulent notification of prizes; penalty
- § 58.1-4019. Certain persons ineligible to purchase tickets or shares or receive prizes
- § 58.1-4019.1. License required for "instant ticket" games or contests
- § 58.1-4020. Unclaimed prizes
- § 58.1-4020.1. Voluntary assignment of lottery prizes or pledge as collateral for a loan; requirements for the assignees and lenders
- § 58.1-4021. Deposit of moneys received by agents; performance of functions, etc., in connection with operation of lottery; compensation of agents
- § 58.1-4022. Virginia Lottery Fund
- § 58.1-4022.1. Lottery Proceeds Fund
- § 58.1-4023. Post-audit of accounts and transactions of Department; post-compliance audits
- § 58.1-4024. Employees of the Department
- § 58.1-4025. Exemption of lottery prizes and sales of tickets from state and local taxation
- § 58.1-4026. Set-off of debts to the Commonwealth from prizes
- § 58.1-4027. Judicial review
- § 58.1-4028. Repealed
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