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.
Code 1950, § 58-405; 1981, c. 145; 1982, c. 633; 1983, cc. 552, 555; 1984, cc. 680, 729.
Structure Code of Virginia
Chapter 11 - Intangible Personal Property Tax
§ 58.1-1100. Intangible personal property; segregated for state taxation
§ 58.1-1102. Intangible personal property of certain poultry and livestock producers
§ 58.1-1103. Exempt professions and businesses; how property used therein taxable
§ 58.1-1104. To what extent dairies taxable on intangible personal property
§ 58.1-1105. Suppliers of pulpwood, veneer logs, mine props and railroad crossties
§ 58.1-1106. Situs; nonresidents, branches outside of Commonwealth
§ 58.1-1107. Date as of which intangible personal property must be returned
§ 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; audit and assessment
§ 58.1-1111. Application to fiduciaries generally
§ 58.1-1112. Forwarding to and audit of returns by Department
§ 58.1-1114. Assessment and payment of deficiency; penalties; application for correction
§ 58.1-1115. Refund of overpayment
§ 58.1-1116. Failure to pay tax when due; civil penalties
§ 58.1-1117. How intangible personal property tax collectible
§ 58.1-1118. Intangible personal property assessment sheets or forms