Virginia StatutesTitle 58.1 - TAXATION.
- Chapter 1 - General Provisions (58.1-100 thru 58.1-113)
- Chapter 2 - Department of Taxation (58.1-200 thru 58.1-220)
- Chapter 3 - Income Tax (58.1-300 thru 58.1-549)
- 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 - Description unavailable
- 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.
- 58.1-320 - Imposition of tax.
- 58.1-321 - Exemptions and exclusions.
- 58.1-322 - Virginia taxable income of residents.
- 58.1-322.1 - Description unavailable
- 58.1-322.2 - Description unavailable
- 58.1-323 - Description unavailable
- 58.1-323.1 - , 58.1-323.2
- 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.
- 58.1-330 - Description unavailable
- 58.1-331 - Description unavailable
- 58.1-332 - Credits for taxes paid other states.
- 58.1-332.1 - Credit for taxes paid to a foreign country on retirement income.
- 58.1-333 - Description unavailable
- 58.1-334 - Tax credit for purchase of conservation tillage equipment.
- 58.1-335 - Description unavailable
- 58.1-336 - Description unavailable
- 58.1-337 - Tax credit for purchase of advanced technology pesticide and fertilizer application equipment.
- 58.1-338 - Description unavailable
- 58.1-339 - Tax credit for rent reductions.
- 58.1-339.1 - Description unavailable
- 58.1-339.10 - Riparian forest buffer protection for waterways tax credit.
- 58.1-339.11 - Long-term care insurance tax credit.
- 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 - Description unavailable
- 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.
- 58.1-340 - 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.
- 58.1-345 - through 58.1-346
- 58.1-346.1 - Description unavailable
- 58.1-346.1:1 - Description unavailable
- 58.1-346.2 - Description unavailable
- 58.1-346.2:1 - Description unavailable
- 58.1-346.3 - Description unavailable
- 58.1-346.3:1 - Description unavailable
- 58.1-346.4 - Description unavailable
- 58.1-346.4:1 - through 58.1-346.24
- 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.
- 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.
- 58.1-370 - Credit to trust beneficiary receiving accumulation distribution.
- 58.1-371 - Credits for taxes paid other states.
- 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.
- 58.1-390 - Description unavailable
- 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 - Description unavailable
- 58.1-393.1 - Extension of time for filing return by pass-through entity.
- 58.1-394 - Description unavailable
- 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.
- 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 - Description unavailable
- 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.
- 58.1-430 - Description unavailable
- 58.1-431 - Description unavailable
- 58.1-432 - Tax credit for purchase of conservation tillage equipment.
- 58.1-433 - Description unavailable
- 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 - Description unavailable
- 58.1-438 - Description unavailable
- 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.
- 58.1-439.10 - 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.
- 58.1-439.13 - 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.
- 58.1-439.18 - Definitions.
- 58.1-439.19 - Public policy; business firms; donations.
- 58.1-439.2 - Coalfield employment enhancement tax credit.
- 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.
- 58.1-439.3 - Description unavailable
- 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 - Description unavailable
- 58.1-439.9 - Tax credit for certain employers hiring recipients of Temporary Assistance for Needy Families.
- 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 - Description unavailable
- 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.
- 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.
- 58.1-486.1 - Definitions.
- 58.1-486.2 - Withholding tax on Virginia source income of nonresident owners.
- 58.1-486.3 - Penalty.
- 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.
- 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.
- 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.
- 58.1-520 - (Contingent expiration - see Editor's note) 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.
- 58.1-531 - 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.
- 58.1-540 - Levy of the tax.
- 58.1-541 - Residency.
- 58.1-542 - Corporations subject to the local income tax.
- 58.1-543 - What income apportioned and how.
- 58.1-544 - Effective date of tax; repeal thereof.
- 58.1-545 - Administration of tax; withholding; estimated tax.
- 58.1-546 - Refund of overpayment; credits against tax.
- 58.1-547 - Certificate of residency.
- 58.1-548 - Disposition of revenues; costs of administration.
- 58.1-549 - Expiration of authority to levy tax.
- Chapter 6 - Retail Sales and Use Tax (58.1-600 thru 58.1-639)
- Chapter 6.1 - Virginia Tire Recycling Fee (58.1-640 thru 58.1-644)
- Chapter 6.2 - Virginia Communications Sales and Use Tax (58.1-645 thru 58.1-662)
- Chapter 7 - Beer and Beverage Excise Tax (58.1-700)
- Chapter 8 - State Recordation Tax (58.1-800 thru 58.1-817)
- Chapter 9 - Virginia Estate Tax (58.1-900 thru 58.1-938)
- Chapter 10 - Cigarette Tax (58.1-1000 thru 58.1-1023)
- 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.
- 58.1-1004 - , 58.1-1005
- 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 - Description unavailable
- 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.
- 58.1-1018 - 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.
- 58.1-1021.01 - (Effective until January 1, 2011) Definitions.
- 58.1-1021.02 - (Effective until January 1, 2011) Tax on tobacco products.
- 58.1-1021.02:1 - (Effective January 1, 2011) Reports by manufacturers of tobacco products.
- 58.1-1021.03 - (Effective until January 1, 2011) 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.
- 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.
- 58.1-1022 - Correction of erroneous assessments.
- 58.1-1023 - through 58.1-1030
- Chapter 10.1 - Enforcement of Illegal Sale or Distribution of Cigarettes Act (58.1-1031 thru 58.1-1037)
- Chapter 11 - Intangible Personal Property Tax (58.1-1100 thru 58.1-1118)
- Chapter 12 - Bank Franchise Tax (58.1-1200 thru 58.1-1217)
- Chapter 14 - Virginia Watercraft Sales and Use Tax (58.1-1400 thru 58.1-1410)
- Chapter 15 - Virginia Aircraft Sales and Use Tax (58.1-1500 thru 58.1-1510)
- Chapter 16 - Forest Products Tax (58.1-1600 thru 58.1-1622)
- Chapter 17 - Miscellaneous Taxes (58.1-1700 thru 58.1-1733)
- Chapter 18 - Enforcement, Collection, Refund, Remedies and Review of State Taxes (58.1-1800 thru 58.1-1845)
- 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 - , 58.1-1811
- 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 - Description unavailable
- 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 - through 58.1-1839
- 58.1-1840 - Description unavailable
- 58.1-1840.1 - Virginia Tax Amnesty Program established.
- 58.1-1845 - Virginia Taxpayer Bill of Rights.
- Chapter 20 - General Provisions (58.1-2020 thru 58.1-2035)
- Chapter 21 - Fuels Tax (58.1-2100)
- Chapter 22 - Virginia Fuels Tax Act (58.1-2200 thru 58.1-2290)
- Chapter 23 - Oil Company Excise Tax (58.1-2300)
- Chapter 24 - Virginia Motor Vehicle Sales and Use Tax (58.1-2400 thru 58.1-2426)
- Chapter 25 - License Tax on Certain Insurance Companies (58.1-2500 thru 58.1-2531)
- Chapter 26 - Taxation of Public Service Corporations (58.1-2600 thru 58.1-2690)
- 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 - Description unavailable
- 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.
- 58.1-2620 - Basis of tax.
- 58.1-2621 - through 58.1-2625
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 58.1-2690 - No state or local tax on intangible personal property or money; local levies and license taxes.
- Chapter 27 - Road Tax on Motor Carriers (58.1-2700 thru 58.1-2712.2)
- Chapter 28 - Corporation Charter and Related Fees, and Franchise Taxes (58.1-2800 thru 58.1-2814)
- Chapter 29 - Electric Utility Consumption Tax (58.1-2900 thru 58.1-2903)
- Chapter 29.1 - Natural Gas Consumption Tax (58.1-2904 thru 58.1-2907)
- Chapter 30 - General Provisions (58.1-3000 thru 58.1-3018)
- 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 - Description unavailable
- 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.
- Chapter 31 - Local Officers (58.1-3100 thru 58.1-3177)
- Chapter 32 - Real Property Tax (58.1-3200 thru 58.1-3389)
- 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.
- 58.1-3210 - Exemption or deferral of taxes on property of certain elderly and handicapped persons.
- 58.1-3211 - Restrictions and exemptions.
- 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 - Designation by General Assembly.
- 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 - Description unavailable
- 58.1-3219.3 - Limitations.
- 58.1-3219.4 - Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts.
- 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 - (Effective until June 30, 2013) 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.
- 58.1-3222 - 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.
- 58.1-3229 - Description unavailable
- 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 n
- 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.
- 58.1-3245 - Definitions.
- 58.1-3245.1 - Blighted areas constitute public danger.
- 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.
- 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.
- 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.
- 58.1-3250 - 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.
- Chapter 34 - Payments in Lieu of Real Property Taxation (58.1-3400 thru 58.1-3407)
- Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital (58.1-3500 thru 58.1-3522)
- Chapter 35.1 - Personal Property Tax Relief (58.1-3523 thru 58.1-3536)
- Chapter 36 - Tax Exempt Property (58.1-3600 thru 58.1-3666)
- Chapter 37 - License Taxes (58.1-3700 thru 58.1-3735)
- Chapter 38 - Miscellaneous Taxes (58.1-3800 thru 58.1-3852)
- Chapter 39 - Enforcement, Collection, Refunds, Remedies and Review of Local Taxes (58.1-3900 thru 58.1-3995)
- Chapter 40 - State Lottery Law (58.1-4000 thru 58.1-4028)
- Chapter - GENERAL PROVISIONS OF TITLE 58.1 (58.1-1 thru 58.1-24)