Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1100
Intangible personal property; segregated for state taxation
Official textlaw.lis.virginia.gov
Intangible personal property, including capital of a trade or business of any person, firm or corporation, except for merchants' capital as defined in § 58.1-3510 which shall be subject to local taxation, is hereby segregated for state taxation only.
Source: view the official text
Nearby sections (25 sections)
- 58.1-1021.06 · Delivery sales of liquid nicotine and nicotine vapor…
- 58.1-1021.07 · Retail sales of liquid nicotine and nicotine vapor…
- 58.1-1021.08 · General requirements for liquid nicotine and nicotine…
- 58.1-1021.09 · Safety requirements for liquid nicotine and nicotine…
- 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…
- 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…
- 58.1-1103 · Exempt professions and businesses; how property used…
- 58.1-1104 · To what extent dairies taxable on intangible personal…
- 58.1-1105 · Suppliers of pulpwood, veneer logs, mine props and railroad…
- 58.1-1106 · Situs; nonresidents, branches outside of Commonwealth
- 58.1-1107 · Date as of which intangible personal property must be…
- 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;…
- 58.1-1111 · Application to fiduciaries generally
- 58.1-1112 · Forwarding to and audit of returns by Department