Chapter 11 - Intangible Personal Property Tax (58.1-1100 thru 58.1-1118)
- 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.