Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-3900
Filing of returns
Official textlaw.lis.virginia.gov
Any person having taxable personal property, machinery and tools or merchants' capital on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city in accordance with § 58.1-3518. Such returns shall be filed by May 1 of each year, except as otherwise provided by ordinance adopted under § 58.1-3916.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 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…
- 58.1-3902 · Certain operators of marinas or boat storage places to file…
- 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…
- 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…