"Department" means the Department of Taxation. Whenever the words"Department of Taxation," or other words denoting that Department, appearin any provision of law or in any legal or other proceeding or in any othermanner, the same shall be construed to mean the Tax Commissioner. When anyprovision of law imposes a duty upon, or vests power in, the Department, suchduty shall be performed and such power shall be exercised by the TaxCommissioner.
"Resident" for purposes of taxation, except as to Chapter 3 (§ 58.1-300 etseq.) of this title or as otherwise specifically provided, includes everyperson domiciled in the Commonwealth on the first day of any tax year, andevery other person who has had his place of abode in the Commonwealth for thelonger portion of the twelve months next preceding January 1 in each year,unless on or before that day he has changed his place of abode to a placeoutside the Commonwealth with the bona fide intention of continuing actuallyto abide permanently outside the Commonwealth.
The fact that a person who has so changed his place of abode, within sixmonths from so doing, again abides within the Commonwealth shall be primafacie evidence that he did not intend permanently to have his actual place ofabode outside the Commonwealth. Such person so changing his actual place ofabode and not intending permanently to continue it outside the Commonwealthand not having listed his property for taxation as a resident of theCommonwealth for the purpose of having his personal property listed fortaxation in the Commonwealth, shall be deemed to have resided on the day whensuch property should have been listed, at his last place of abode in theCommonwealth. The fact that a person whose place of abode during the greaterportion of such twelve months has been in the Commonwealth does not claim orexercise the right to vote at public elections in the Commonwealth shall not,of itself, constitute him a nonresident of the Commonwealth within themeaning of this term.
"Tax Commissioner" means the chief executive officer of the Department ofTaxation or his delegate.
"Tax day" or "date of assessment," except as otherwise specificallyprovided, is January 1 of each year.
"Tax exempt organization" or "an organization exempt from taxation under §501 (c) of the Internal Revenue Code" means any corporation, partnership,organization or trust which has received written notice of its exempt statusfrom the Internal Revenue Service, if such notice is required by the InternalRevenue Service to obtain exempt status.
"Tax year," except when otherwise specifically provided, begins on January1 of each year and ends on December 31 of each year.
"Taxes" and "levies" as used in this title are synonymous. The terms"taxes" and "levies," however, shall not include the assessments forlocal improvements provided for in Article 2 (§ 15.2-2404 et seq.) of Chapter24 of Title 15.2 or the charter of any city or town.
"Taxpayer" includes every person, corporation, partnership, organization,trust or estate subject to taxation under the laws of this Commonwealth, orunder the ordinances, resolutions or orders of any county, city, town orother political subdivision of this Commonwealth.
(Code 1950, §§ 58-1 through 58-4, 58-5 through 58-8; 1964, c. 468; 1972, c.88; 1984, c. 675; 1997, c. 694.)
"Department" means the Department of Taxation. Whenever the words"Department of Taxation," or other words denoting that Department, appearin any provision of law or in any legal or other proceeding or in any othermanner, the same shall be construed to mean the Tax Commissioner. When anyprovision of law imposes a duty upon, or vests power in, the Department, suchduty shall be performed and such power shall be exercised by the TaxCommissioner.
"Resident" for purposes of taxation, except as to Chapter 3 (§ 58.1-300 etseq.) of this title or as otherwise specifically provided, includes everyperson domiciled in the Commonwealth on the first day of any tax year, andevery other person who has had his place of abode in the Commonwealth for thelonger portion of the twelve months next preceding January 1 in each year,unless on or before that day he has changed his place of abode to a placeoutside the Commonwealth with the bona fide intention of continuing actuallyto abide permanently outside the Commonwealth.
The fact that a person who has so changed his place of abode, within sixmonths from so doing, again abides within the Commonwealth shall be primafacie evidence that he did not intend permanently to have his actual place ofabode outside the Commonwealth. Such person so changing his actual place ofabode and not intending permanently to continue it outside the Commonwealthand not having listed his property for taxation as a resident of theCommonwealth for the purpose of having his personal property listed fortaxation in the Commonwealth, shall be deemed to have resided on the day whensuch property should have been listed, at his last place of abode in theCommonwealth. The fact that a person whose place of abode during the greaterportion of such twelve months has been in the Commonwealth does not claim orexercise the right to vote at public elections in the Commonwealth shall not,of itself, constitute him a nonresident of the Commonwealth within themeaning of this term.
"Tax Commissioner" means the chief executive officer of the Department ofTaxation or his delegate.
"Tax day" or "date of assessment," except as otherwise specificallyprovided, is January 1 of each year.
"Tax exempt organization" or "an organization exempt from taxation under §501 (c) of the Internal Revenue Code" means any corporation, partnership,organization or trust which has received written notice of its exempt statusfrom the Internal Revenue Service, if such notice is required by the InternalRevenue Service to obtain exempt status.
"Tax year," except when otherwise specifically provided, begins on January1 of each year and ends on December 31 of each year.
"Taxes" and "levies" as used in this title are synonymous. The terms"taxes" and "levies," however, shall not include the assessments forlocal improvements provided for in Article 2 (§ 15.2-2404 et seq.) of Chapter24 of Title 15.2 or the charter of any city or town.
"Taxpayer" includes every person, corporation, partnership, organization,trust or estate subject to taxation under the laws of this Commonwealth, orunder the ordinances, resolutions or orders of any county, city, town orother political subdivision of this Commonwealth.
(Code 1950, §§ 58-1 through 58-4, 58-5 through 58-8; 1964, c. 468; 1972, c.88; 1984, c. 675; 1997, c. 694.)
"Department" means the Department of Taxation. Whenever the words"Department of Taxation," or other words denoting that Department, appearin any provision of law or in any legal or other proceeding or in any othermanner, the same shall be construed to mean the Tax Commissioner. When anyprovision of law imposes a duty upon, or vests power in, the Department, suchduty shall be performed and such power shall be exercised by the TaxCommissioner.
"Resident" for purposes of taxation, except as to Chapter 3 (§ 58.1-300 etseq.) of this title or as otherwise specifically provided, includes everyperson domiciled in the Commonwealth on the first day of any tax year, andevery other person who has had his place of abode in the Commonwealth for thelonger portion of the twelve months next preceding January 1 in each year,unless on or before that day he has changed his place of abode to a placeoutside the Commonwealth with the bona fide intention of continuing actuallyto abide permanently outside the Commonwealth.
The fact that a person who has so changed his place of abode, within sixmonths from so doing, again abides within the Commonwealth shall be primafacie evidence that he did not intend permanently to have his actual place ofabode outside the Commonwealth. Such person so changing his actual place ofabode and not intending permanently to continue it outside the Commonwealthand not having listed his property for taxation as a resident of theCommonwealth for the purpose of having his personal property listed fortaxation in the Commonwealth, shall be deemed to have resided on the day whensuch property should have been listed, at his last place of abode in theCommonwealth. The fact that a person whose place of abode during the greaterportion of such twelve months has been in the Commonwealth does not claim orexercise the right to vote at public elections in the Commonwealth shall not,of itself, constitute him a nonresident of the Commonwealth within themeaning of this term.
"Tax Commissioner" means the chief executive officer of the Department ofTaxation or his delegate.
"Tax day" or "date of assessment," except as otherwise specificallyprovided, is January 1 of each year.
"Tax exempt organization" or "an organization exempt from taxation under §501 (c) of the Internal Revenue Code" means any corporation, partnership,organization or trust which has received written notice of its exempt statusfrom the Internal Revenue Service, if such notice is required by the InternalRevenue Service to obtain exempt status.
"Tax year," except when otherwise specifically provided, begins on January1 of each year and ends on December 31 of each year.
"Taxes" and "levies" as used in this title are synonymous. The terms"taxes" and "levies," however, shall not include the assessments forlocal improvements provided for in Article 2 (§ 15.2-2404 et seq.) of Chapter24 of Title 15.2 or the charter of any city or town.
"Taxpayer" includes every person, corporation, partnership, organization,trust or estate subject to taxation under the laws of this Commonwealth, orunder the ordinances, resolutions or orders of any county, city, town orother political subdivision of this Commonwealth.
(Code 1950, §§ 58-1 through 58-4, 58-5 through 58-8; 1964, c. 468; 1972, c.88; 1984, c. 675; 1997, c. 694.)
