Code of Virginia
Title 58.1. Taxation
Title 58.1. Taxation
2/28/2021
Title 58.1. Taxation (2020 Updates)
- General Provisions of Title 58.1
- Article 1. In General
- § 58.1-3
- Secrecy of information; penalties
- § 58.1-3.4
- (Effective January 1, 2021) Tax Commissioner's authority to request and share information regarding employer worker reclassification
- Subtitle I. Taxes Administered by the Department of Taxation
- Chapter 3. Income Tax
- Article 1. General Provisions
- § 58.1-301
- Conformity to Internal Revenue Code
- § 58.1-311
- Report of change in federal taxable income
- § 58.1-311.2
- Final determination date
- Article 2. Individual Income Tax
- § 58.1-321
- Exemptions and exclusions
- § 58.1-324
- Married individuals
- § 58.1-326
- Married individuals when one nonresident
- Article 3. Tax Credits for Individuals
- § 58.1-339.8
- Income tax credit for low-income taxpayers
- § 58.1-339.12
- (Effective until July 1, 2021) Farm wineries and vineyards tax credit
- § 58.1-339.12
- (Effective July 1, 2021) Farm wineries and vineyards tax credit
- Article 4. Accounting, Returns, Procedures for Individuals
- § 58.1-341
- Returns of individuals
- § 58.1-341.1
- Returns of individuals; required information
- § 58.1-344.3
- Voluntary contributions of refunds requirements
- § 58.1-344.4
- Voluntary contributions of refunds into Virginia College Savings Plan accounts
- § 58.1-356
- Reporting of payments by third-party settlement organizations
- Article 9.1. Reporting Adjustments to Federal Taxable Income from Federal Partnership Audits
- § 58.1-396
- Definitions
- § 58.1-397
- Reporting requirement; administrative adjustment requests
- § 58.1-398
- State partnership representative
- § 58.1-399
- Reporting and payment requirements for a partnership subject to a final federal adjustment
- § 58.1-399.1
- Elective payment by a partnership
- § 58.1-399.2
- Tiered partners
- § 58.1-399.3
- Alternative reporting and payment method
- § 58.1-399.4
- Effect of election
- § 58.1-399.5
- Failure to pay
- § 58.1-399.6
- De minimis exception
- § 58.1-399.7
- Administration
- Article 10. Taxation of Corporations
- § 58.1-402
- Virginia taxable income
- Article 13. Tax Credits for Corporations
- § 58.1-439.4
- (Effective until July 1, 2021) Day-care facility investment tax credit
- § 58.1-439.4
- (Effective July 1, 2021) Day-care facility investment tax credit
- § 58.1-439.7
- Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials
- Article 16.1. Withholding by Pass-Through Entities
- § 58.1-486.2
- Withholding tax on Virginia source income of nonresident owners
- Article 19. Estimated Tax
- § 58.1-490
- Declarations of estimated tax
- § 58.1-499
- Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year
- Article 21. Setoff Debt Collection Act
- § 58.1-520
- (Contingent expiration) Definitions
- § 58.1-520
- (Contingent effective date) Definitions
- § 58.1-522
- Participation in setoff program not permitted in certain instances
- Chapter 6. Retail Sales and Use Tax
- § 58.1-602
- Definitions
- § 58.1-603.1
- (Effective until October 1, 2020; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities
- § 58.1-603.1
- (Effective October 1, 2020; for contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state sales tax in certain counties and cities
- § 58.1-603.2
- (For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund
- § 58.1-605
- To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto
- § 58.1-605.1
- Additional local sales tax in certain localities; use of revenues for construction or renovation of schools
- § 58.1-606.1
- Additional local use tax in certain localities; use of revenues for construction or renovation of schools
- § 58.1-608.3
- Entitlement to certain sales tax revenues
- § 58.1-609.3
- Commercial and industrial exemptions
- § 58.1-609.6
- Media-related exemptions
- § 58.1-609.10
- Miscellaneous exemptions
- § 58.1-611.1
- Rate of tax on sales of food purchased for human consumption and essential personal hygiene products
- § 58.1-638
- Disposition of state sales and use tax revenue
- § 58.1-638.3
- (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation
- Chapter 8. State Recordation Tax
- § 58.1-802
- Additional tax paid by grantor; collection
- § 58.1-802.3
- (Effective until May 1, 2021) Regional transportation improvement fee
- § 58.1-802.3
- (Effective May 1, 2021) Regional transportation improvement fee
- § 58.1-802.4
- (For contingent expiration, see Acts 2020, cc. 1230 and 1275) Regional congestion relief fee
- § 58.1-802.5
- (For contingent expiration, see Acts 2020, cc. 1241 and 1281) Regional transportation improvement fee
- § 58.1-803
- Deeds of trust or mortgages; maximum tax
- § 58.1-810
- What other deeds not taxable
- § 58.1-811
- (Contingent expiration date — see note) Exemptions
- § 58.1-811
- (Contingent effective date — see note) Exemptions
- § 58.1-812
- Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation
- § 58.1-815.4
- (Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund
- § 58.1-816
- (Contingent expiration date — see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties
- § 58.1-816
- (Contingent effective date — see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties
- § 58.1-816.1
- Transportation Improvement Program Set-aside Fund
- § 58.1-817
- Fee for open-space preservation
- Chapter 14. Virginia Watercraft Sales and Use Tax
- § 58.1-1405
- Time for payment of tax
- § 58.1-1410
- Disposition of funds
- Chapter 17. Miscellaneous Taxes
- Article 2. Litter Tax
- § 58.1-1707
- Tax levied
- § 58.1-1709
- Penalty
- Article 3. Tax on Wills and Administrations
- § 58.1-1718.01
- Exemption for victims of the Virginia Beach mass shooting
- Article 9. Virginia Motor Vehicle Rental and Peer-To-Peer Vehicle Sharing Tax
- § 58.1-1734
- (Effective until October 1, 2020) Title
- § 58.1-1734
- (Effective October 1, 2020) Title
- § 58.1-1735
- (Effective until October 1, 2020) Definitions
- § 58.1-1735
- (Effective October 1, 2020) Definitions
- § 58.1-1736
- Levy
- § 58.1-1738
- (Effective until October 1, 2020) Administration of the tax
- § 58.1-1738
- (Effective October 1, 2020) Administration of the tax
- § 58.1-1741
- (Effective until October 1, 2020) Disposition of revenues
- § 58.1-1741
- (Effective October 1, 2020) Disposition of revenues
- Article 11. Transportation Transient Occupancy Taxes
- § 58.1-1743
- (Expires May 1, 2021) Transportation district transient occupancy tax
- § 58.1-1743
- (Effective May 1, 2021; for expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax
- § 58.1-1744
- (Effective until May 1, 2021) Local transportation transient occupancy tax
- § 58.1-1744
- (Effective May 1, 2021; for contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax
- Article 12. Disposable Plastic Bag Tax
- § 58.1-1745
- Disposable plastic bag tax
- § 58.1-1746
- Exemptions
- § 58.1-1747
- Retailer discount
- § 58.1-1748
- Administration
- Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes
- Article 2. Corrections of Erroneous Assessments; Refunds
- § 58.1-1821
- (Effective until January 1, 2021) Application to Tax Commissioner for correction
- § 58.1-1821
- (Effective January 1, 2021) Application to Tax Commissioner for correction
- § 58.1-1823
- Reassessment and refund upon the filing of amended return or the payment of an assessment
- § 58.1-1825
- (Effective until January 1, 2021) Application to court for correction of erroneous or improper assessments of state taxes generally
- § 58.1-1825
- (Effective January 1, 2021) Application to court for correction of erroneous or improper assessments of state taxes generally
- Chapter 19. Worker Misclassification
- § 58.1-1900
- (Effective January 1, 2021) Classification of employees
- § 58.1-1901
- (Effective January 1, 2021) Civil penalties
- § 58.1-1902
- (Effective January 1, 2021) Debarment; civil penalty
- § 58.1-1903
- (Effective January 1, 2021) Certain agreements prohibited
- § 58.1-1904
- (Effective January 1, 2021) Unlawful acts
- § 58.1-1905
- (Effective January 1, 2021) Reporting
- Subtitle II. Taxes Administered by Other Agencies
- Chapter 22. Virginia Fuels Tax Act
- Article 3. Motor Fuel Tax; Liability
- § 58.1-2217
- Taxes levied; rate
- Article 5. Provisions Applicable to Alternative Fuels
- § 58.1-2249
- Tax on alternative fuel
- Article 9. Disposition of Tax Revenues
- § 58.1-2289
- Disposition of tax revenue generally
- Chapter 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
- § 58.1-2295
- Levy; payment of tax
- § 58.1-2299.20
- Disposition of tax revenues
- Chapter 24. Virginia Motor Vehicle Sales and Use Tax
- § 58.1-2425
- (Contingent expiration date — see Acts 2013, c. 766) Disposition of revenues
- § 58.1-2425
- (Contingent effective date — see Acts 2013, c. 766) Disposition of revenues
- Chapter 25. License Tax on Certain Insurance Companies
- Article 2. Estimated Tax
- § 58.1-2531
- Distribution of certain revenue
- Chapter 26. Taxation of Public Service Corporations
- Article 1. General Provisions
- § 58.1-2606
- Local taxation of real and tangible personal property of public service corporations; other persons
- Article 2. License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies
- § 58.1-2636
- Revenue share for solar energy projects
- Article 6. Regulatory Revenue Taxes of Public Service Corporations
- § 58.1-2660
- Special revenue tax; levy
- Chapter 27. Road Tax on Motor Carriers
- § 58.1-2701
- (Contingent expiration date — see Acts 2019, cc. 837 and 846) Amount of tax
- § 58.1-2701
- (Contingent effective date — see Acts 2019, cc. 837 and 846) Amount of tax
- Chapter 29. Electric Utility Consumption Tax
- § 58.1-2900
- Imposition of tax
- Chapter 29.1. Natural Gas Consumption Tax
- § 58.1-2904
- Imposition of tax
- Subtitle III. Local Taxes
- Chapter 32. Real Property Tax
- Article 2. Exemptions for Elderly and Handicapped
- § 58.1-3210
- Exemption or deferral of taxes on property of certain elderly and handicapped persons
- § 58.1-3211.1
- Prorated tax exemption or deferral of tax
- Article 2.2. Partial Tax Exemption in Redevelopment or Conservation Areas or Rehabilitation Districts
- § 58.1-3219.4
- Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts
- Article 2.3. Exemption for Disabled Veterans
- § 58.1-3219.5
- Exemption from taxes on property for disabled veterans
- § 58.1-3219.6
- Application for exemption
- Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
- § 58.1-3221.1
- Classification of land and improvements for tax purposes
- § 58.1-3221.6
- Classification of blighted and derelict properties in certain localities
- Article 7. Reassessment/Assessment (Valuation) Procedure and Practice
- § 58.1-3284.1
- Assessment of lots and open spaces in certain planned development subdivisions
- § 58.1-3295.2
- Assessment or exemption of certain real property conveyed or owned by a community land trust
- Article 11. Tax to Constitute Lien
- § 58.1-3343
- Effect of lien on certain real estate jointly owned
- Chapter 35. Tangible Personal Property, Machinery and Tools and Merchants' Capital
- Article 1. Tangible Personal Property Tax
- § 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
- Article 1.01. Alternative Tax Rates for Elderly and Handicapped
- § 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
- Article 2. Machinery and Tools Tax
- § 58.1-3507
- Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing
- Article 3.1. Short-Term Rental Property
- § 58.1-3510.4
- Short-term rental property; short-term rental businesses
- Chapter 36. Tax Exempt Property
- Article 4.1. Property Exempted by Local Classification or Designation on or After January 1, 2003
- § 58.1-3651
- Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003
- Article 5. Other Exempt Property
- § 58.1-3660
- Certified pollution control equipment and facilities
- § 58.1-3661
- Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices
- Chapter 37. License Taxes
- § 58.1-3703
- Counties, cities and towns may impose local license taxes and fees; limitation of authority
- § 58.1-3703.1
- Uniform ordinance provisions
- § 58.1-3703.2
- Acceptable identification for business licenses
- Chapter 37.1. Local Coal Severance License Taxes
- § 58.1-3745
- Lien on real estate and personal property of businesses severing coal
- Chapter 38. Miscellaneous Taxes
- Article 5. Admission Tax
- § 58.1-3818
- Admissions tax in counties
- Article 6. Transient Occupancy Tax
- § 58.1-3819
- (Effective until May 1, 2021) Transient occupancy tax
- § 58.1-3819
- (Effective May 1, 2021) Transient occupancy tax
- § 58.1-3820
- (Repealed effective May 1, 2021) Arlington County transient occupancy tax
- § 58.1-3821
- (Repealed effective May 1, 2021) Transient occupancy tax on certain rentals
- § 58.1-3823
- (Effective until May 1, 2021) Additional transient occupancy tax for certain counties
- § 58.1-3823
- (Effective May 1, 2021) Additional transient occupancy tax for certain counties
- § 58.1-3825.3
- (Effective until May 1, 2021) Additional transient occupancy tax in Arlington County
- § 58.1-3825.3
- (Effective May 1, 2021) Additional transient occupancy tax in Arlington County
- § 58.1-3825.4
- Additional transient occupancy tax in Prince George County
- Article 7. Cigarette Tax
- § 58.1-3830
- (Effective until July 1, 2021) Local taxes not prohibited; use of dual die or stamp to evidence payment of both county, city, or town and state tax on cigarettes
- § 58.1-3830
- (Effective July 1, 2021) Local cigarette taxes authorized; use of dual die or stamp to evidence payment
- § 58.1-3831
- (Repealed effective July 1, 2021) Tax in certain counties
- Article 7.1. Food and Beverage Tax
- § 58.1-3833
- County food and beverage tax
- § 58.1-3834
- Apportionment of food and beverage or meals tax
- Article 8. Other Permissible Taxes
- § 58.1-3840
- Certain excise taxes permitted
- Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
- Article 1. Enforcement by the Commissioner of Revenue
- § 58.1-3901
- Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants
- Article 2. Collection by Treasurers, Etc
- § 58.1-3920
- Prepayment of taxes
- Article 3. Collection by Distress, Suit, Lien, Etc
- § 58.1-3942
- Security interests no bar to distress
- Article 4. Bill in Equity for Sale of Delinquent Tax Lands
- § 58.1-3965
- When land may be sold for delinquent taxes; notice of sale; owner's right of redemption
- § 58.1-3970.1
- Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities
- § 58.1-3975
- Nonjudicial sale of tax delinquent real properties of minimal size and value
- Article 5. Correction of Assessments, Remedies and Refunds
- § 58.1-3981
- Correction by commissioner or other official performing his duties
- Subtitle IV. Other Sources of State Revenue
- Chapter 40. Virginia Lottery Law; Sports Betting
- Article 1. Powers and Duties of Virginia Lottery Board; Administration of Tickets and Prizes
- § 58.1-4000
- Short title
- § 58.1-4002
- Definitions
- § 58.1-4004
- Membership of Board; appointment; terms; vacancies; removal; expenses
- § 58.1-4006
- Powers of the Director
- § 58.1-4007
- Powers of the Board
- § 58.1-4015.1
- Voluntary exclusion program
- § 58.1-4024
- Employees of the Department
- § 58.1-4027
- Judicial review
- Article 2. Sports Betting
- § 58.1-4030
- Definitions
- § 58.1-4031
- Powers and duties of the Director related to sports betting; reporting
- § 58.1-4032
- Application for a sports betting permit; penalty
- § 58.1-4033
- Renewals of permits
- § 58.1-4034
- Duties of permit holders
- § 58.1-4035
- Suspension and revocation of permits; civil penalties
- § 58.1-4036
- Use of official league data
- § 58.1-4037
- Tax on adjusted gross revenue
- § 58.1-4038
- Distribution of tax revenue
- § 58.1-4039
- Events on which betting is prohibited; penalty
- § 58.1-4040
- Underage betting prohibited; penalty
- § 58.1-4041
- Persons prohibited from sports betting; penalty
- § 58.1-4042
- Operation and advertising of unpermitted facilities prohibited; penalty
- § 58.1-4043
- Reporting and investigating prohibited conduct
- § 58.1-4044
- Required direct notification to the Department and to sports governing bodies
- § 58.1-4045
- Liquidity pools
- § 58.1-4046
- Intermediate routing of electronic data
- § 58.1-4047
- Certain provisions in Article 1 (§ 58.1-4000 et seq.) to apply, mutatis mutandis
- Chapter 41. Casino Gaming
- Article 1. General Provisions
- § 58.1-4100
- Definitions
- § 58.1-4101
- Regulation and control of casino gaming; limitation
- § 58.1-4102
- Powers and duties of the Board; regulations
- § 58.1-4103
- Voluntary exclusion program
- § 58.1-4104
- Fingerprints and background investigations
- § 58.1-4105
- Hearing and appeal
- § 58.1-4106
- Injunction
- Article 2. Eligible Host City; Certification of Preferred Casino Gaming Operator
- § 58.1-4107
- Eligible host city; certification of preferred casino gaming operator
- § 58.1-4107.1
- Regional Improvement Commission
- Article 3. Licenses
- § 58.1-4108
- Operator's license required; capital investment; equity interest; transferability; fee
- § 58.1-4109
- Submission of preferred casino gaming operator by eligible host city; application for operator's license; penalty
- § 58.1-4110
- Issuance of operator's license to preferred casino gaming operator; standards for licensure; temporary casino gaming allowed under certain conditions
- § 58.1-4111
- Duration and form of operator's license; bond
- § 58.1-4112
- Records to be kept; reports; reinvestment projection
- § 58.1-4113
- Electronic accounting and reporting requirements; annual audit of licensed gaming operations
- Article 4. Supplier's Permits
- § 58.1-4114
- Supplier's permits; penalty
- § 58.1-4115
- Denial of permit final
- Article 5. Suspension and Revocation of Licenses and Supplier's Permits; Acquisition of Interest in Licensee or Holder of Supplier's Permit
- § 58.1-4116
- Suspension or revocation of license or permit
- § 58.1-4117
- Acquisition of interest in licensee or permit holder
- Article 6. Service Permits
- § 58.1-4118
- Service permit required
- § 58.1-4119
- Application for service permit
- § 58.1-4120
- Consideration of service permit application
- § 58.1-4121
- Suspension or revocation of service permit; civil penalty
- Article 7. Conduct of Casino Gaming
- § 58.1-4122
- Conduct of casino gaming
- Article 8. Local Referendum
- § 58.1-4123
- Local referendum required
- Article 9. Taxation
- § 58.1-4124
- Tax rate on adjusted gross receipts
- § 58.1-4125
- Gaming Proceeds Fund
- Article 10. Prohibited Acts; Penalties
- § 58.1-4126
- Illegal operation; penalty
- § 58.1-4127
- Fraudulent use of credential; penalty
- § 58.1-4128
- Prohibition on persons under 21 years of age placing wagers and sports betting on youth sports; penalty
- § 58.1-4129
- Conspiracies and attempts to commit violations; penalty
- § 58.1-4130
- Civil penalties
- Article 11. On-Premises Mobile Casino Gaming
- § 58.1-4131
- Federal law applicable
- § 58.1-4132
- Authorized on-premises mobile casino gaming
- § 58.1-4133
- Location of primary on-premises mobile casino gaming operation
- § 58.1-4134
- On-premises mobile casino gaming accounts
- § 58.1-4135
- Disposition of inactive, dormant accounts
- § 58.1-4136
- Assistance to people with gambling problem
- § 58.1-4137
- Offering of on-premises mobile casino gaming without approval; penalties
- § 58.1-4138
- Tampering with equipment; penalties
- § 58.1-4139
- Tampering affecting odds, payout; penalties
- § 58.1-4140
- Facilities permitted to conduct on-premises mobile casino gaming; violations, penalties
- § 58.1-4141
- Taxation