Code of Virginia
Title 58.1 - Taxation
Chapter 11 - Intangible Personal Property Tax

§ 58.1-1100. Intangible personal property; segregated for state taxation - Intangible personal property, including capital of a trade or business...

§ 58.1-1101. Classification - A. The subjects of taxation classified by this section are...

§ 58.1-1102. Intangible personal property of certain poultry and livestock producers - A. Any person, firm or corporation who or which enters...

§ 58.1-1103. Exempt professions and businesses; how property used therein taxable - Section 58.1-1100, except subdivision A 10 of § 58.1-1101, shall...

§ 58.1-1104. To what extent dairies taxable on intangible personal property - That part of the dairy business which consists of the...

§ 58.1-1105. Suppliers of pulpwood, veneer logs, mine props and railroad crossties - Suppliers of pulpwood, veneer logs, mine props and railroad crossties...

§ 58.1-1106. Situs; nonresidents, branches outside of Commonwealth - A. Every nonresident person, every foreign corporation and every partnership...

§ 58.1-1107. Date as of which intangible personal property must be returned - Intangible personal property shall be returned for taxation as of...

§ 58.1-1108. Time for filing returns; payment of tax - All returns of intangible personal property shall be made by...

§ 58.1-1109. Extension of time for filing returns - The Tax Commissioner may grant a reasonable extension of time...

§ 58.1-1110. Where to file return; duty of the commissioner of revenue; audit and assessment - A. Every person subject to taxation pursuant to this chapter...

§ 58.1-1111. Application to fiduciaries generally - Fiduciaries shall be subject to all the provisions of this...

§ 58.1-1112. Forwarding to and audit of returns by Department - As soon as the returns of intangible personal property have...

§ 58.1-1113. Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates - The commissioner of the revenue shall assess a penalty equal...

§ 58.1-1114. Assessment and payment of deficiency; penalties; application for correction - If the amount of tax computed by the Department is...

§ 58.1-1115. Refund of overpayment - If the amount of tax as computed is less than...

§ 58.1-1116. Failure to pay tax when due; civil penalties - If any tax or part thereof is not paid in...

§ 58.1-1117. How intangible personal property tax collectible - Each county and city treasurer shall proceed promptly to collect...

§ 58.1-1118. Intangible personal property assessment sheets or forms - The Department shall prescribe and furnish assessment sheets or forms...