Code of Virginia
Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital
§ 58.1-3510.1. Repealed

Code of Virginia

Title 58.1 - Taxation

Chapter 35 - Tangible Personal Property, Machinery and Tools and Merchants' Capital

§ 58.1-3500. Defined and segregated for local taxation

§ 58.1-3501. Tangible personal property leased to agency of federal, state or local government

§ 58.1-3502. Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government

§ 58.1-3503. General classification of tangible personal property

§ 58.1-3504. Classification of certain household goods and personal effects for taxation; governing body may exempt

§ 58.1-3505. Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt

§ 58.1-3506. Other classifications of tangible personal property for taxation

§ 58.1-3506.1. Other classification for taxation of certain tangible personal property owned by certain elderly and handicapped persons

§ 58.1-3506.2. Restrictions and conditions

§ 58.1-3506.3. Permanently and totally disabled defined

§ 58.1-3506.4. Local restrictions and conditions; model ordinance

§ 58.1-3506.5. Application

§ 58.1-3506.6. Notice of local tangible personal property tax relief program for the elderly and handicapped

§ 58.1-3506.7. Effective date; change in circumstances

§ 58.1-3506.8. Repealed

§ 58.1-3507. Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing

§ 58.1-3508. Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products

§ 58.1-3508.1. Separate classification of machinery and tools used in semiconductor manufacturing

§ 58.1-3508.2. Separate classification of machinery and tools used in other businesses

§ 58.1-3508.3. Separate classification of machinery and tools used directly in precision investment castings

§ 58.1-3508.4. Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense

§ 58.1-3508.5. Separate classification of machinery and tools used directly in cleaning motor vehicles

§ 58.1-3508.6. Separate classification of machinery and tools used directly in producing or generating renewable energy

§ 58.1-3509. Merchants' capital subject to local taxation; rate limit

§ 58.1-3510. Definition of merchants' capital

§ 58.1-3510.01. Separate classification of merchants' capital of pharmaceutical wholesalers

§ 58.1-3510.02. Separate classification of certain merchants' capital of wholesalers and retailers

§ 58.1-3510.1. Repealed

§ 58.1-3510.4. Short-term rental property; short-term rental businesses

§ 58.1-3510.5. Renter's certificate of registration

§ 58.1-3510.6. Short-term rental property tax

§ 58.1-3510.7. Exemptions; penalties

§ 58.1-3511. Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment

§ 58.1-3512. When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation

§ 58.1-3513. When imports deemed to acquire situs

§ 58.1-3514. When cargo in transit not deemed to have acquired a situs for taxation

§ 58.1-3515. Tax day January 1

§ 58.1-3516. Proration of personal property tax

§ 58.1-3516.1. Payment of taxes prorated under § 58.1-3516

§ 58.1-3516.2. Payment of taxes on leased property by lessee; information to be furnished by lessor

§ 58.1-3517. Department of Taxation to prescribe and furnish forms of returns; use of local forms

§ 58.1-3518. Taxpayers to file returns

§ 58.1-3518.1. Alternative method of filing returns for motor vehicles, trailers and boats

§ 58.1-3519. Commissioner to assess property if taxpayer fails to file return

§ 58.1-3520. Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes

§ 58.1-3521. Manufactured homes; proration of tax

§ 58.1-3522. Assessment method for manufactured homes