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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 5. Tax Day/Filing of Returns |
| SECTION 58.1-3515. Tax day January 1 |
| SECTION 58.1-3516. Proration of personal property tax |
| SECTION 58.1-3516.1. Payment of taxes prorated under § 58.1-3516 |
| SECTION 58.1-3516.2. Payment of taxes on leased property by lessee; information to be furnished by lessor |
| SECTION 58.1-3517. Department of Taxation to prescribe and furnish forms of returns; use of local forms |
| SECTION 58.1-3518. Taxpayers to file returns |
| SECTION 58.1-3518.1. Alternative method of filing returns for motor vehicles, trailers and boats |
| SECTION 58.1-3519. Commissioner to assess property if taxpayer fails to file return |