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2015 Code of Virginia
Title 58.1 - Taxation
§ 58.1-3514. When cargo in transit not deemed to have acquired a situs for taxation

VA Code § 58.1-3514 (2015) What's This?

Cargo, merchandise and equipment in transit which is stored, located or housed temporarily in a marine or airport terminal prior to being transported by vessels or aircraft to a point outside the Commonwealth, shall not acquire a situs for property taxation by the Commonwealth or any of its counties, cities or towns.

Code 1950, ยง 58-834.3; 1983, c. 225; 1984, c. 675.

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