Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 11. Intangible Personal Property Tax |
SECTION 58.1-1100. Intangible personal property; segregated for state taxation |
SECTION 58.1-1101. Classification |
SECTION 58.1-1102. Intangible personal property of certain poultry and livestock producers |
SECTION 58.1-1103. Exempt professions and businesses; how property used therein taxable |
SECTION 58.1-1104. To what extent dairies taxable on intangible personal property |
SECTION 58.1-1105. Suppliers of pulpwood, veneer logs, mine props and railroad crossties |
SECTION 58.1-1106. Situs; nonresidents, branches outside of Commonwealth |
SECTION 58.1-1107. Date as of which intangible personal property must be returned |
SECTION 58.1-1108. Time for filing returns; payment of tax |
SECTION 58.1-1109. Extension of time for filing returns |
SECTION 58.1-1110. Where to file return; duty of the commissioner of revenue; audit and assessment |
SECTION 58.1-1111. Application to fiduciaries generally |
SECTION 58.1-1112. Forwarding to and audit of returns by Department |
SECTION 58.1-1113. Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates |
SECTION 58.1-1114. Assessment and payment of deficiency; penalties; application for correction |
SECTION 58.1-1115. Refund of overpayment |
SECTION 58.1-1116. Failure to pay tax when due; civil penalties |
SECTION 58.1-1117. How intangible personal property tax collectible |
SECTION 58.1-1118. Intangible personal property assessment sheets or forms |