Code of Virginia (Title 58.1 — Taxation)

1,735 sections.

• 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
• 58.1-3.4 Tax Commissioner's authority to request and share information regarding employer worker reclassification
• 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• 58.1-13.1 Repealed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
• 58.1-20 Repealed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
• 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
• 58.1-210.1 Publication of local transient occupancy taxes
• 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
• 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
• 58.1-311.2 Final determination date
• 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
• 58.1-320 Imposition of tax
• 58.1-321 Exemptions and exclusions
• 58.1-322 Virginia taxable income of residents
• 58.1-322.01 Virginia taxable income; additions
• 58.1-322.02 Virginia taxable income; subtractions
• 58.1-322.03 Virginia taxable income; deductions
• 58.1-322.04 Virginia taxable income; additional modifications
• 58.1-322.1 Expired
• 58.1-322.2 Expired
• 58.1-323 Repealed
• 58.1-324 Married individuals
• 58.1-325 Virginia taxable income of nonresident individuals, partners, beneficiaries and certain shareholders
• 58.1-326 Married individuals when one nonresident
• 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 conservation tillage and precision agriculture equipment
• 58.1-338 Expired
• 58.1-339 Repealed
• 58.1-339.1 Repealed
• 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
• 58.1-339.13 Reforestation and afforestation tax credit
• 58.1-339.14 Firearm safety device 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 Repealed
• 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 Repealed
• 58.1-340 Accounting
• 58.1-341 Returns of individuals
• 58.1-341.1 Returns of individuals; required information
• 58.1-341.2 Returns of individuals; notification of tax return data breach
• 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 Commonwealth Savers Plan accounts
• 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
• 58.1-347 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
• 58.1-348.3 Requirement that income tax return preparers use identification numbers
• 58.1-348.4 Failure to provide identification number; civil penalty
• 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
• 58.1-356 Reporting of payments by third-party settlement organizations
• 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 Repealed
• 58.1-390.1 Definitions
• 58.1-390.2 Taxation of pass-through entities
• 58.1-390.3 Elective income tax on 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
• 58.1-396 Definitions
• 58.1-397 Reporting requirement; administrative adjustment requests
• 58.1-398 State partnership representative
• 58.1-399 Reporting and payment requirements for a partnership subject to a final federal adjustment
• 58.1-399.1 Elective payment by a partnership
• 58.1-399.2 Tiered partners
• 58.1-399.3 Alternative reporting and payment method
• 58.1-399.4 Effect of election
• 58.1-399.5 Failure to pay
• 58.1-399.6 De minimis exception
• 58.1-399.7 Administration
• 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
• 58.1-400.4 Minimum tax on home service contract providers
• 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
• 58.1-405.1 Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
• 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
• 58.1-417 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
• 58.1-422.2 Apportionment; taxpayers with enterprise data center operations
• 58.1-422.3 Debt buyers; apportionment
• 58.1-422.4 Property information and analytics firms
• 58.1-422.5 (Contingent effective date — See Editor's note) Internet root infrastructure providers
• 58.1-423 Income tax paid by commercial spaceflight entities
• 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
• 58.1-436 Tax credit for purchase of conservation tillage and precision agricultural 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 Repealed
• 58.1-439.10 Tax credit for purchase of waste motor oil burning equipment
• 58.1-439.11 Repealed
• 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 and alternative energy 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
• 58.1-439.12:11 Major research and development expenses tax credit
• 58.1-439.12:12 Food donation tax credit
• 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 to the State Board of Social Services; regulations; tax credits authorized
• 58.1-439.20:1 Proposals to the Department of Education; guidelines; tax credits authorized
• 58.1-439.20:2 Expiration
• 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
• 58.1-439.25 (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) 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 (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) Guidelines for scholarship foundations
• 58.1-439.29 Definitions
• 58.1-439.3 Repealed
• 58.1-439.30 Virginia housing opportunity tax credit
• 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
• 58.1-439.6:1 Worker training tax credit
• 58.1-439.7 Tax credit for purchase of machinery and equipment used for advanced recycling and 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
• 58.1-440 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
• 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; penalties
• 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
• 58.1-520.1 Recovery of administrative costs
• 58.1-521 Remedy additional; mandatory usage; obtaining identifying information
• 58.1-522 Participation in setoff program not permitted in certain instances
• 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
• 58.1-531 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
• 58.1-600 Short title
• 58.1-601 Administration of chapter
• 58.1-602 Definitions
• 58.1-602.1 Repealed
• 58.1-603 (Contingent expiration date) Imposition of sales tax
• 58.1-603.2 (For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund
• 58.1-604.2 Filing return; payment of tax
• 58.1-604.3 Exemptions
• 58.1-604.6 Gift transactions
• 58.1-605 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
• 58.1-605.1 Additional local sales tax in certain localities; use of revenues for construction or renovation of schools
• 58.1-606 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
• 58.1-606.1 Additional local use tax in certain localities; use of revenues for construction or renovation of schools
• 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
• 58.1-609.10 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 Exceptions to § 58.1-609.10
• 58.1-609.14 (For contingent expiration date, see Editor's notes) Personal protective equipment exemption
• 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
• 58.1-610 Contractors
• 58.1-610.1 Modular building manufacturers and retailers
• 58.1-611 Credit for taxes paid in another state
• 58.1-611.1 Exemption for food purchased for human consumption and essential personal hygiene products
• 58.1-611.2 Limited exemption for certain school supplies, clothing, and footwear
• 58.1-611.3 Expired
• 58.1-612 Tax collectible from dealers; "dealer" defined; jurisdiction
• 58.1-612.1 Tax collectible from marketplace facilitators; "marketplace facilitator" defined
• 58.1-612.2 Tax collectible from accommodations providers and intermediaries
• 58.1-613 Dealers' certificates of registration
• 58.1-615 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
• 58.1-623.01 Online access to dealers' certificate of registration numbers
• 58.1-623.1 Misuse of exemption certificates; suspension of exemptions; penalties
• 58.1-623.2 Cigarette exemption certificate
• 58.1-624 Direct payment permits
• 58.1-625 Collection of tax
• 58.1-625.1 Repealed
• 58.1-626 Repealed
• 58.1-626.1 Absorption of tax permitted
• 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 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
• 58.1-638.1 Public Education Standards of Quality/Local Real Estate Property Tax Relief Fund established
• 58.1-638.2 Repealed
• 58.1-638.3 (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation
• 58.1-639 Repealed
• 58.1-639.1 (Effective until July 1, 2030) Annual retail sales and use tax holiday
• 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
• 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 Repealed
• 58.1-802.3 Regional transportation improvement fee
• 58.1-802.4 (For contingent expiration, see Acts 2020, cc. 1230 and 1275) Regional congestion relief fee
• 58.1-802.5 (For contingent expiration, see Acts 2020, cc. 1241 and 1281) Regional transportation improvement 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 Repealed
• 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
• 58.1-812 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
• 58.1-815.2 Repealed
• 58.1-815.3 Repealed
• 58.1-815.4 (Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund
• 58.1-816.1 Transportation Improvement Program Set-aside Fund
• 58.1-817 Fee for open-space preservation
• 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
• 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."
• 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
• 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
• 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
• 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
• 58.1-1006 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; penalties
• 58.1-1017.2 Sealed pack labeled as cigarettes; prima facie evidence of cigarettes
• 58.1-1017.3 Fraudulent purchase of cigarettes; penalties
• 58.1-1017.4 Documents to be provided at purchase
• 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 Definitions
• 58.1-1021.02 Tax on tobacco products and liquid nicotine
• 58.1-1021.02:1 Reports by manufacturers of tobacco products
• 58.1-1021.02:2 Records to be kept and reports by remote retail sellers of cigars and pipe tobacco
• 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 or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties
• 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
• 58.1-1021.06 Delivery sales of liquid nicotine and nicotine vapor products
• 58.1-1021.07 Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors
• 58.1-1021.08 General requirements for liquid nicotine and nicotine vapor products sales and resale
• 58.1-1021.09 Safety requirements for liquid nicotine and nicotine vapor products
• 58.1-1022 Correction of erroneous assessments
• 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
• 58.1-1208 City tax
• 58.1-1209 Town tax
• 58.1-1210 County tax
• 58.1-1211 Branch banks
• 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 and severers; time of payment of tax
• 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 Repealed
• 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
• 58.1-1706 Title
• 58.1-1707 Tax levied
• 58.1-1708 Products
• 58.1-1709 Penalty
• 58.1-1710 Disposition of proceeds
• 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
• 58.1-1718.01 Exemption for victims of the Virginia Beach mass shooting
• 58.1-1721 Repealed
• 58.1-1722 Repealed
• 58.1-1723 Repealed
• 58.1-1724.2 Repealed
• 58.1-1724.3 Repealed
• 58.1-1724.4 Repealed
• 58.1-1725 Levy of tax
• 58.1-1726 When no tax on a seal to be charged
• 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
• 58.1-1730 Tax for enhanced 911 service; definitions
• 58.1-1731 Fee for digital media purchase or rental
• 58.1-1732 Collection
• 58.1-1733 Disposition of proceeds
• 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
• 58.1-1742 Repealed
• 58.1-1743 (For expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax
• 58.1-1744 (For contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax
• 58.1-1745 Disposable plastic bag tax
• 58.1-1746 Exemptions
• 58.1-1747 Retailer discount
• 58.1-1748 Administration
• 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
• 58.1-1802.2 Delinquent returns; enforcement; when approval required
• 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
• 58.1-1812 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
• 58.1-1817.1 Waiver of tax penalties for small businesses
• 58.1-1818 Taxpayer problem resolution program; taxpayer assistance orders
• 58.1-1819 Reserved
• 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
• 58.1-1840 Repealed
• 58.1-1840.1 Repealed
• 58.1-1840.2 Virginia Tax Amnesty Program
• 58.1-1845 Virginia Taxpayer Bill of Rights
• 58.1-1900 Classification of employees
• 58.1-1901 Civil penalties
• 58.1-1902 Debarment; civil penalty
• 58.1-1903 Certain agreements prohibited
• 58.1-1904 Unlawful acts
• 58.1-1905 Reporting
• 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
• 58.1-2030 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
• 58.1-2200 Title; nature of tax
• 58.1-2201 Definitions
• 58.1-2202 Regulations; forms
• 58.1-2203 Exchange of information; penalties
• 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
• 58.1-2217 Taxes levied; rate
• 58.1-2217.1 Repealed
• 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
• 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
• 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
• 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
• 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
• 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
• 58.1-2289 Disposition of tax revenue generally
• 58.1-2290 Repealed
• 58.1-2290.1 Repealed
• 58.1-2291 Title
• 58.1-2292 Definitions
• 58.1-2293 Regulation; forms
• 58.1-2294 Disclosure of information; penalties
• 58.1-2295 Levy; payment of tax
• 58.1-2295.1 Repealed
• 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
• 58.1-2299.10 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
• 58.1-2299.2 Certificates of registration; issuance; civil penalty
• 58.1-2299.20 Disposition of tax revenues
• 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
• 58.1-2400 Title
• 58.1-2401 Definitions
• 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
• 58.1-2411 Civil penalties upon failure to pay tax, etc
• 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
• 58.1-2423.1 Expired
• 58.1-2424 Credits against tax
• 58.1-2426 Application to Commissioner for correction; appeal
• 58.1-2500 Definitions
• 58.1-2501 Levy of license tax
• 58.1-2501.1 Premium tax; travel insurance
• 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
• 58.1-2520 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
• 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
• 58.1-2606.1 Local taxation for solar photovoltaic projects five megawatts or less
• 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
• 58.1-2626 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
• 58.1-2636 Revenue share for solar energy projects and energy storage systems
• 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
• 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
• 58.1-2702 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
• 58.1-2812 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
• 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
• 58.1-3019 Local tax credits for approved local volunteer activities
• 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
• 58.1-3122.3 Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information
• 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 Warrants; recordkeeping requirements; 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
• 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
• 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 individuals and individuals with disabilities
• 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 elderly individuals and individuals with disabilities
• 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
• 58.1-3219 Deferral of portion of real estate tax increases
• 58.1-3219.1 Conditions of deferral; payment of deferred amounts
• 58.1-3219.10 Application for exemption
• 58.1-3219.11 Commissioner of the Department of Veterans Services; rules and regulations
• 58.1-3219.12 Absence from residence
• 58.1-3219.13 Definitions
• 58.1-3219.14 Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty
• 58.1-3219.15 Application for exemption
• 58.1-3219.16 Absence from residence
• 58.1-3219.2 Repealed
• 58.1-3219.3 Limitations
• 58.1-3219.4 Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts
• 58.1-3219.5 Exemption from taxes on property for disabled veterans
• 58.1-3219.6 Application for exemption
• 58.1-3219.7 Commissioner of the Department of Veterans Services; rules and regulations; appeal
• 58.1-3219.8 Absence from residence
• 58.1-3219.9 Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty
• 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
• 58.1-3221.6 Classification of blighted and derelict properties in certain localities
• 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
• 58.1-3228.1 Partial exemption from real property taxes for flood mitigation efforts
• 58.1-3228.2 Repealed
• 58.1-3229 Repealed
• 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
• 58.1-3242.1 Forest Sustainability Fund
• 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, defense, or green development 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
• 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
• 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
• 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 rental housing
• 58.1-3295.1 Assessment of real property; residential rental apartments
• 58.1-3295.2 Assessment or exemption of certain real property conveyed or owned by a community land trust
• 58.1-3295.3 Assessment of real property; data centers
• 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
• 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; referendum
• 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
• 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
• 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
• 58.1-3360 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 forces who was killed in action
• 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
• 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 institution of higher education
• 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
• 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
• 58.1-3506.1 Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities
• 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 elderly individuals and individuals with disabilities
• 58.1-3506.7 Effective date; change in circumstances
• 58.1-3506.8 Repealed
• 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
• 58.1-3508.6 Separate classification of machinery and tools used directly in producing or generating renewable energy
• 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
• 58.1-3510.02 Separate classification of certain merchants' capital of wholesalers and retailers
• 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
• 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
• 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
• 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
• 58.1-3534 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
• 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 Repealed
• 58.1-3606 Property exempt from taxation by classification
• 58.1-3606.1 Property indirectly owned by government
• 58.1-3606.2 Property exempt from taxation; nonprofit institutions of learning
• 58.1-3607 Property exempt from taxation by designation
• 58.1-3608 Exempt organization's use of property owned by another
• 58.1-3609 Post-1971 property exempt from taxation by classification
• 58.1-3610 Volunteer fire departments and volunteer emergency medical services agencies
• 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
• 58.1-3650 Post-1971 property exempt from taxation by designation
• 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
• 58.1-3660 Certified pollution control equipment and facilities
• 58.1-3660.1 Certified stormwater management developments and property
• 58.1-3661 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; living shorelines
• 58.1-3667 Effective date of property tax exemption for certified property
• 58.1-3668 Motor vehicle of a disabled veteran
• 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
• 58.1-3703.2 Acceptable identification for business licenses
• 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 Repealed
• 58.1-3713 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
• 58.1-3713.3 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
• 58.1-3715.1 License requirements for mobile food units
• 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
• 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
• 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
• 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 Consumer utility tax on churches [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
• 58.1-3817 Classification of events to which admission is charged
• 58.1-3818 Admissions tax in counties
• 58.1-3818.01 Repealed
• 58.1-3818.02 [Expired]
• 58.1-3818.8 Definitions
• 58.1-3819 Transient occupancy tax
• 58.1-3819.1 Transient occupancy tax; Roanoke County
• 58.1-3822 Repealed
• 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 Repealed
• 58.1-3825.2 Additional transient occupancy tax in Bath County
• 58.1-3825.2:1 Additional transient occupancy tax for historic lodging properties
• 58.1-3825.3 Additional transient occupancy tax in Arlington County
• 58.1-3825.4 Additional transient occupancy tax in Prince George County
• 58.1-3826 Scope of transient occupancy tax
• 58.1-3827 Administration of transient occupancy tax
• 58.1-3830 Local cigarette taxes authorized; use of dual die or stamp to evidence payment
• 58.1-3831 Repealed
• 58.1-3832 Local ordinances to administer and enforce local taxes on sale or use of cigarettes
• 58.1-3832.1 Regional cigarette tax boards
• 58.1-3833 County food and beverage tax
• 58.1-3834 Apportionment of food and beverage or meals tax
• 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
• 58.1-3850 Creation of local technology zones
• 58.1-3851 Creation of local tourism zones
• 58.1-3851.1 Entitlement to tax revenues from tourism project
• 58.1-3851.2 Entitlement to tax revenues from tourism project of regional significance
• 58.1-3851.3 Entitlement to tax revenues from a major tourism project
• 58.1-3852 Incentives for green roofing
• 58.1-3853 Creation of local defense production zones
• 58.1-3853.1 Military centered community zones; local designation
• 58.1-3854 Creation of local green development zones
• 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
• 58.1-3910 Treasurer to collect and pay over taxes
• 58.1-3910.1 Collection of town taxes by county
• 58.1-3911 Notice of taxes due
• 58.1-3912 Local tax officials to mail certain tax documents 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 and 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
• 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
• 58.1-3952 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
• 58.1-3965 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 complaint
• 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
• 58.1-3970.2 When delinquent taxes may be deemed paid in full
• 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
• 58.1-3980 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
• 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
• 58.1-4006.1 Use of the phrase "Virginia is for Bettors" prohibited; civil penalty
• 58.1-4007 Powers of the Board
• 58.1-4007.1 Lottery tickets to bear telephone number for compulsive gamblers
• 58.1-4007.2 Repealed
• 58.1-4007.3 Posting of illegal gaming tip line; problem gambling helpline
• 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
• 58.1-4015.1 Voluntary exclusion program
• 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
• 58.1-4018.2 Ticket discounting; civil penalties
• 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
• 58.1-4029 Disclosure of identity of winners by the Department
• 58.1-4030 Definitions
• 58.1-4031 Powers and duties of the Director related to sports betting; reporting
• 58.1-4032 Application for a sports betting permit; penalty
• 58.1-4033 Renewals of permits
• 58.1-4034 Duties of permit holders
• 58.1-4035 Suspension and revocation of permits; civil penalties
• 58.1-4036 Use of official league data
• 58.1-4037 Tax on adjusted gross revenue
• 58.1-4038 Distribution of tax revenue
• 58.1-4039 Events on which betting is prohibited; penalty
• 58.1-4040 Underage betting prohibited; penalty
• 58.1-4041 Persons prohibited from sports betting; penalty
• 58.1-4042 Operation and advertising of unpermitted facilities prohibited; penalty
• 58.1-4043 Reporting and investigating prohibited conduct
• 58.1-4044 Required direct notification to the Department and to sports governing bodies
• 58.1-4045 Liquidity pools
• 58.1-4046 Intermediate routing of electronic data
• 58.1-4047 Certain provisions in Article 1 (§ 58.1-4000 et seq.) to apply, mutatis mutandis
• 58.1-4048 Gaming Regulatory Fund
• 58.1-4100 Definitions
• 58.1-4101 Regulation and control of casino gaming; limitation
• 58.1-4102 Powers and duties of the Board; regulations
• 58.1-4103 Voluntary exclusion program
• 58.1-4104 Fingerprints and background investigations
• 58.1-4105 Hearing and appeal
• 58.1-4106 Injunction
• 58.1-4107 Eligible host city; certification of preferred casino gaming operator
• 58.1-4107.1 Regional Improvement Commission
• 58.1-4108 Operator's license required; capital investment; equity interest; transferability; fee
• 58.1-4109 Submission of preferred casino gaming operator by eligible host city; application for operator's license; penalty
• 58.1-4110 Issuance of operator's license to preferred casino gaming operator; standards for licensure; temporary casino gaming allowed under certain conditions
• 58.1-4111 Duration and form of operator's license; bond
• 58.1-4112 Records to be kept; reports; reinvestment projection
• 58.1-4113 Electronic accounting and reporting requirements; annual audit of licensed gaming operations
• 58.1-4114 Supplier's permits; penalty
• 58.1-4115 Denial of permit final
• 58.1-4116 Suspension or revocation of license or permit
• 58.1-4117 Acquisition of interest in licensee or permit holder
• 58.1-4118 Service permit required
• 58.1-4119 Application for service permit
• 58.1-4120 Consideration of service permit application
• 58.1-4121 Suspension or revocation of service permit; civil penalty
• 58.1-4122 Conduct of casino gaming
• 58.1-4122.1 Posting of illegal gaming tip line; problem gambling helpline
• 58.1-4123 Local referendum required
• 58.1-4124 Tax rate on adjusted gross receipts
• 58.1-4125 Gaming Proceeds Fund
• 58.1-4126 Illegal operation; penalty
• 58.1-4127 Fraudulent use of credential; penalty
• 58.1-4128 Prohibition on persons under 21 years of age placing wagers and sports betting on youth sports; penalty
• 58.1-4129 Conspiracies and attempts to commit violations; penalty
• 58.1-4130 Civil penalties
• 58.1-4131 Federal law applicable
• 58.1-4132 Authorized on-premises mobile casino gaming
• 58.1-4133 Location of primary on-premises mobile casino gaming operation
• 58.1-4134 On-premises mobile casino gaming accounts
• 58.1-4135 Disposition of inactive, dormant accounts
• 58.1-4136 Assistance to people with gambling problem
• 58.1-4137 Offering of on-premises mobile casino gaming without approval; penalties
• 58.1-4138 Tampering with equipment; penalties
• 58.1-4139 Tampering affecting odds, payout; penalties
• 58.1-4140 Facilities permitted to conduct on-premises mobile casino gaming; violations, penalties
• 58.1-4141 Taxation