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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 35. Tangible Personal Property, Machinery and Tools and Merchants' Capital |
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ARTICLE 4. Situs for Taxation |
| SECTION 58.1-3511. Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment |
| SECTION 58.1-3512. When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation |
| SECTION 58.1-3513. When imports deemed to acquire situs |
| SECTION 58.1-3514. When cargo in transit not deemed to have acquired a situs for taxation |