Code of Virginia

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Code of Virginia
Title 58.1. Taxation
5/22/2018

Title 58.1. Taxation (2017 Updates)

  • Subtitle I. Taxes Administered by the Department of Taxation
  • Chapter 2. Department of Taxation
    • § 58.1-205
      Effect of regulations, rulings, etc., and administrative interpretations
  • Chapter 3. Income Tax
    • Article 1. General Provisions
    • § 58.1-301
      Conformity to Internal Revenue Code
      § 58.1-302
      Definitions
      § 58.1-315
      Transitional modifications to Virginia taxable income
    • Article 3. Tax Credits for Individuals
    • § 58.1-339.2
      Historic rehabilitation tax credit
      § 58.1-339.8
      Income tax credit for low-income taxpayers
    • Article 6. Taxation of Estates and Trusts
    • § 58.1-362
      Virginia taxable income of a nonresident estate or trust
      § 58.1-363
      Share of a nonresident estate, trust, or beneficiary in income from Virginia sources
    • Article 9. Taxation of Partnerships
    • § 58.1-391
      Virginia taxable income of owners of a pass-through entity
    • Article 10. Taxation of Corporations
    • § 58.1-400.4
      (Effective January 1, 2018) Minimum tax on home service contract providers
      § 58.1-402
      Virginia taxable income
    • Article 13.2. Neighborhood Assistance Act Tax Credit.
    • § 58.1-439.20
      Proposals to the State Board of Social Services; regulations; tax credits authorized
      § 58.1-439.20:1
      Proposals to the Department of Education; guidelines; tax credits authorized
      § 58.1-439.20:2
      Expiration
    • Article 19. Estimated Tax
    • § 58.1-490
      Declarations of estimated tax
    • Article 20.1. Virginia Land Conservation Incentives Act of 1999
    • § 58.1-512
      Land preservation tax credits for individuals and corporations
      § 58.1-513
      Limitations; transfer of credit; gain or loss from tax credit
  • Chapter 8. State Recordation Tax
  • Chapter 10. Cigarette Tax
    • Article 1. Excise Tax
    • § 58.1-1000
      (Effective until January 1, 2018) Definitions
      § 58.1-1017.3
      (Effective until January 1, 2018) Fraudulent purchase of cigarettes; penalties
      § 58.1-1017.3
      (Effective January 1, 2018) Fraudulent purchase of cigarettes; penalties
      § 58.1-1017.4
      (Effective until January 1, 2018) Documents to be provided at purchase
      § 58.1-1017.4
      (Effective January 1, 2018) Documents to be provided at purchase
  • Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes
    • Article 1. Collection of State Taxes
    • § 58.1-1817.1
      Waiver of tax penalties for small businesses
    • Article 2. Corrections of Erroneous Assessments; Refunds
    • § 58.1-1823
      Reassessment and refund upon the filing of amended return or the payment of an assessment
    • Article 3. Virginia Tax Amnesty Program
    • § 58.1-1840.2
      Virginia Tax Amnesty Program
  • Subtitle II. Taxes Administered by Other Agencies
  • Subtitle III. Local Taxes
  • Chapter 31. Local Officers
    • Article 1. Commissioners of the Revenue
    • § 58.1-3122.3
      Commissioners to provide certain information to the Virginia Economic Development Partnership Authority; confidentiality of such information
    • Article 2. Treasurers
    • § 58.1-3146
      Rule to show cause in such case; notice and hearing thereon
  • Chapter 32. Real Property Tax
    • Article 2.5. Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
    • § 58.1-3219.13
      Definitions
      § 58.1-3219.14
      Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty
      § 58.1-3219.15
      Application for exemption
      § 58.1-3219.16
      Absence from residence
    • Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
    • § 58.1-3221
      Partial exemption for certain rehabilitated, renovated or replacement commercial or industrial structures
    • Article 4. Special Assessment for Land Preservation
    • § 58.1-3234
      Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
    • Article 4.2. Local Enterprise Zone Development Taxation Program
    • § 58.1-3245.12
      Local enterprise zone program for technology, defense, or green development zones
    • Article 8. Reassessment Record/Land Book, Communication of Documents to Commissioner of Revenue
    • § 58.1-3303
      Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Department
    • Article 13. Public Taking of Private Real Estate
    • § 58.1-3360.1
      Clerk to furnish certificate of land acquired; contents of certificate; certificate as authority to receive and prorate taxes
      § 58.1-3361
      Clerk to furnish lists of such lands
  • Chapter 35. Tangible Personal Property, Machinery and Tools and Merchants' Capital
    • Article 1. Tangible Personal Property Tax
    • § 58.1-3506
      Other classifications of tangible personal property for taxation
  • Chapter 37. License Taxes
    • § 58.1-3700.1
      Definitions
      § 58.1-3703
      Counties, cities and towns may impose local license taxes and fees; limitation of authority
      § 58.1-3713
      Local gas road improvement and Virginia Coalfield Economic Development Authority tax
      § 58.1-3717
      Peddlers; itinerant merchants
  • Chapter 38. Miscellaneous Taxes
    • Article 5. Admission Tax
    • § 58.1-3818.03
      Admissions tax in Washington County
    • Article 6. Transient Occupancy Tax
    • § 58.1-3819
      Transient occupancy tax
    • Article 7. Cigarette Tax
    • § 58.1-3832
      Local ordinances to administer and enforce local taxes on sale or use of cigarettes
    • Article 7.1. Food and Beverage Tax
    • § 58.1-3833
      County food and beverage tax
    • Article 13. Local Green Development Zone
    • § 58.1-3854
      Creation of local green development zones
  • Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
    • Article 2. Collection by Treasurers, Etc
    • § 58.1-3921
      Treasurer to make out lists of uncollectable taxes and delinquents
      § 58.1-3924
      Delinquent lists involving local taxes submitted to local governing bodies; publication of lists
    • Article 4. Bill in Equity for Sale of Delinquent Tax Lands
    • § 58.1-3975
      Nonjudicial sale of tax delinquent real properties of minimal size and value