Chapter 11. Intangible Personal Property TaxRead Chapter
- § 58.1-1100
- Intangible personal property; segregated for state taxation
- § 58.1-1101
- Classification
- § 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
- § 58.1-1113
- Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates
- § 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