Virginia Law

Title 58.1. TaxationRead Title

Gen. Prov.

General Provisions of Title 58.1  (§§ 58.1-1 through 58.1-24)

• Subtitle I.
  Taxes Administered by the Department of Taxation
  Read all
Chapter 1

General Provisions  (§§ 58.1-100 through 58.1-113)

Chapter 2

Department of Taxation  (§§ 58.1-200 through 58.1-220)

Chapter 3

Income Tax  (§§ 58.1-300 through 58.1-540)

Chapter 6

Retail Sales and Use Tax  (§§ 58.1-600 through 58.1-639)

Chapter 6.1

Virginia Tire Recycling Fee  (§§ 58.1-640 through 58.1-644)

Chapter 6.2

Virginia Communications Sales and Use Tax  (§§ 58.1-645 through 58.1-662)

Chapter 7

Beer and Beverage Excise Tax [Repealed]  (§ 58.1-700)

Chapter 8

State Recordation Tax  (§§ 58.1-800 through 58.1-817)

Chapter 9

Virginia Estate Tax  (§§ 58.1-900 through 58.1-938)

Chapter 10

Cigarette Tax  (§§ 58.1-1000 through 58.1-1023)

Chapter 10.1

Enforcement of Illegal Sale or Distribution of Cigarettes Act  (§§ 58.1-1031 through 58.1-1037)

Chapter 11

Intangible Personal Property Tax  (§§ 58.1-1100 through 58.1-1118)

Chapter 12

Bank Franchise Tax  (§§ 58.1-1200 through 58.1-1217)

Chapter 14

Virginia Watercraft Sales and Use Tax  (§§ 58.1-1400 through 58.1-1410)

Chapter 15

Virginia Aircraft Sales and Use Tax  (§§ 58.1-1500 through 58.1-1510)

Chapter 16

Forest Products Tax  (§§ 58.1-1600 through 58.1-1622)

Chapter 17

Miscellaneous Taxes  (§§ 58.1-1700 through 58.1-1748)

Chapter 18

Enforcement, Collection, Refund, Remedies and Review of State Taxes  (§§ 58.1-1800 through 58.1-1845)

Chapter 19

Worker Misclassification  (§§ 58.1-1900 through 58.1-1905)

• Subtitle II.
  Taxes Administered by Other Agencies
  Read all
Chapter 20

General Provisions  (§§ 58.1-2000 through 58.1-2035)

Chapter 21

Fuels Tax [Repealed]  (§ 58.1-2100)

Chapter 22

Virginia Fuels Tax Act  (§§ 58.1-2200 through 58.1-2290.1)

Chapter 22.1

Motor Vehicle Fuels Sales Tax in Certain Transportation Districts  (§§ 58.1-2291 through 58.1-2299.20)

Chapter 23

Oil Company Excise Tax [Repealed]  (§ 58.1-2300)

Chapter 24

Virginia Motor Vehicle Sales and Use Tax  (§§ 58.1-2400 through 58.1-2426)

Chapter 25

License Tax on Certain Insurance Companies  (§§ 58.1-2500 through 58.1-2533)

Chapter 26

Taxation of Public Service Corporations  (§§ 58.1-2600 through 58.1-2690)

Chapter 27

Road Tax on Motor Carriers  (§§ 58.1-2700 through 58.1-2712.2)

Chapter 28

Corporation Charter and Related Fees, and Franchise Taxes  (§§ 58.1-2800 through 58.1-2814)

Chapter 29

Electric Utility Consumption Tax  (§§ 58.1-2900 through 58.1-2903)

Chapter 29.1

Natural Gas Consumption Tax  (§§ 58.1-2904 through 58.1-2907)

• Subtitle III.
  Local Taxes
  Read all
Chapter 30

General Provisions  (§§ 58.1-3000 through 58.1-3019)

Chapter 31

Local Officers  (§§ 58.1-3100 through 58.1-3177)

Chapter 32

Real Property Tax  (§§ 58.1-3200 through 58.1-3389)

Chapter 34

Payments in Lieu of Real Property Taxation  (§§ 58.1-3400 through 58.1-3407)

Chapter 35

Tangible Personal Property, Machinery and Tools and Merchants' Capital  (§§ 58.1-3500 through 58.1-3522)

Chapter 35.1

Personal Property Tax Relief  (§§ 58.1-3523 through 58.1-3536)

Chapter 36

Tax Exempt Property  (§§ 58.1-3600 through 58.1-3668)

Chapter 37

License Taxes  (§§ 58.1-3700 through 58.1-3735)

Chapter 37.1

Local Coal Severance License Taxes  (§§ 58.1-3740 through 58.1-3745)

Chapter 38

Miscellaneous Taxes  (§§ 58.1-3800 through 58.1-3854)

Chapter 39

Enforcement, Collection, Refunds, Remedies and Review of Local Taxes  (§§ 58.1-3900 through 58.1-3995)

• Subtitle IV.
  Other Sources of State Revenue
  Read all
Chapter 40

Virginia Lottery Law; Sports Betting  (§§ 58.1-4000 through 58.1-4048)

Chapter 41

Casino Gaming  (§§ 58.1-4100 through 58.1-4141)