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Code of Virginia
Title 58.1. Taxation
10/16/2021

Title 58.1. Taxation (2021 Updates)

  • General Provisions of Title 58.1
    • Article 1. In General
      • § 58.1-3
      (Effective until January 1, 2022) Secrecy of information; penalties
      § 58.1-3.4
      Tax Commissioner's authority to request and share information regarding employer worker reclassification
  • Subtitle I. Taxes Administered by the Department of Taxation
  • Chapter 1. General Provisions
    • § 58.1-112
      Return filing frequency; waiver of penalties
  • Chapter 2. Department of Taxation
  • Chapter 3. Income Tax
    • Article 1. General Provisions
      • § 58.1-301
      Conformity to Internal Revenue Code
      § 58.1-319
      Unclaimed tax credits; report
    • Article 3. Tax Credits for Individuals
      • § 58.1-334
      Tax credit for purchase of conservation tillage equipment
      § 58.1-337
      Tax credit for purchase of conservation tillage and precision agriculture equipment
      § 58.1-339.3
      Agricultural best management practices tax credit
      § 58.1-339.12
      (Effective until January 1, 2022) Farm wineries and vineyards tax credit
      § 58.1-339.12
      (Effective January 1, 2022) Farm wineries and vineyards tax credit
    • Article 4. Accounting, Returns, Procedures for Individuals
      • § 58.1-341.1
      Returns of individuals; required information
      § 58.1-344.3
      Voluntary contributions of refunds requirements
    • Article 10. Taxation of Corporations
      • § 58.1-402
      Virginia taxable income
    • Article 13. Tax Credits for Corporations
      • § 58.1-432
      Tax credit for purchase of conservation tillage equipment
      § 58.1-433.1
      Virginia Coal Employment and Production Incentive Tax Credit
      § 58.1-436
      Tax credit for purchase of conservation tillage and precision agricultural application equipment
      § 58.1-439.2
      (Effective until October 1, 2021) Coalfield employment enhancement tax credit
      § 58.1-439.2
      (Effective October 1, 2021) Coalfield employment enhancement tax credit
      § 58.1-439.4
      Day-care facility investment tax credit
      § 58.1-439.5
      Agricultural best management practices tax credit
      § 58.1-439.6
      Worker retraining tax credit
      § 58.1-439.6:1
      Worker training tax credit
    • Article 13.3. Education Improvement Scholarships Tax Credits
      • § 58.1-439.27
      Scholarship foundation eligibility and requirements; list of foundations receiving donations
    • Article 20.1. Virginia Land Conservation Incentives Act of 1999
      • § 58.1-512
      Land preservation tax credits for individuals and corporations
    • Article 21. Setoff Debt Collection Act
      • § 58.1-527
      (Effective until January 1, 2022) Appeals from hearings
      § 58.1-527
      (Effective January 1, 2022) Appeals from hearings
      § 58.1-531
      Disposition of proceeds collected; Department's annual statement of costs
  • Chapter 6. Retail Sales and Use Tax
    • § 58.1-602
      (Effective until September 1, 2021) Definitions
      § 58.1-602
      (Effective September 1, 2021) Definitions
      § 58.1-603
      (Contingent expiration date) Imposition of sales tax
      § 58.1-603
      (Contingent effective date) Imposition of sales tax
      § 58.1-603.1
      (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state sales tax in certain counties and cities
      § 58.1-603.1
      (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) 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
      § 58.1-604.01
      (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state use tax in certain counties and cities
      § 58.1-604.01
      (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities
      § 58.1-608.3
      Entitlement to certain sales tax revenues
      § 58.1-609.3
      (Effective until October 1, 2021) Commercial and industrial exemptions
      § 58.1-609.3
      (Effective October 1, 2021) Commercial and industrial exemptions
      § 58.1-609.12
      Reports to General Assembly on tax exemptions studies
      § 58.1-609.14
      (For contingent expiration date, see Editor's notes) Personal protective equipment exemption
      § 58.1-612.2
      (Effective September 1, 2021) Tax collectible from accommodations providers and intermediaries
      § 58.1-638
      Disposition of state sales and use tax revenue
  • Chapter 8. State Recordation Tax
  • Chapter 17. Miscellaneous Taxes
    • Article 11. Transportation Transient Occupancy Taxes
      • § 58.1-1743
      (For expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax
      § 58.1-1744
      (For contingent expiration, see Acts 2020, cc. 1230 and 1275) Local transportation transient occupancy tax
  • Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes
    • Article 1. Collection of State Taxes
      • § 58.1-1802.2
      Delinquent returns; enforcement; when approval required
    • Article 2. Corrections of Erroneous Assessments; Refunds
      • § 58.1-1821
      Application to Tax Commissioner for correction
      § 58.1-1825
      Application to court for correction of erroneous or improper assessments of state taxes generally
      § 58.1-1828
      (Effective until January 1, 2022) Appeal
      § 58.1-1828
      (Effective January 1, 2022) Appeal
  • Subtitle II. Taxes Administered by Other Agencies
  • Chapter 22. Virginia Fuels Tax Act
    • Article 8. Assessments and Collections
      • § 58.1-2282
      (Effective until January 1, 2022) Appeal of Commissioner's decisions
      § 58.1-2282
      (Effective January 1, 2022) Appeal of Commissioner's decisions
  • Chapter 26. Taxation of Public Service Corporations
    • Article 2. License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies
      • § 58.1-2626.1
      The Virginia Coal Employment and Production Incentive Tax Credit
      § 58.1-2628
      Annual report
      § 58.1-2636
      Revenue share for solar energy projects and energy storage systems
  • Subtitle III. Local Taxes
  • Chapter 31. Local Officers
    • Article 2. Treasurers
      • § 58.1-3147
      (Effective until January 1, 2022) Appeal
      § 58.1-3147
      (Effective January 1, 2022) Appeal
  • Chapter 32. Real Property Tax
    • Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
      • § 58.1-3221.6
      Classification of blighted and derelict properties in certain localities
  • 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 35.1. Personal Property Tax Relief
    • § 58.1-3524
      Tangible personal property tax relief; local tax rates on vehicles qualifying for tangible personal property tax relief
  • Chapter 36. Tax Exempt Property
    • Article 5. Other Exempt Property
      • § 58.1-3660
      (Effective until October 1, 2021) Certified pollution control equipment and facilities
      § 58.1-3660
      (Effective October 1, 2021) Certified pollution control equipment and facilities
      § 58.1-3668
      Motor vehicle of a disabled veteran
  • Chapter 37. License Taxes
    • § 58.1-3706
      (Effective until October 1, 2021) Limitation on rate of license taxes
      § 58.1-3706
      (Effective October 1, 2021) Limitation on rate of license taxes
      § 58.1-3713
      Local gas road improvement and Virginia Coalfield Economic Development Authority tax
  • Chapter 37.1. Local Coal Severance License Taxes
    • § 58.1-3745
      (Effective until October 1, 2021) Lien on real estate and personal property of businesses severing coal
      § 58.1-3745
      (Effective October 1, 2021) Lien on real estate and personal property of businesses severing coal
  • Chapter 38. Miscellaneous Taxes
    • Article 6. Transient Occupancy Tax
      • § 58.1-3818.8
      (Effective September 1, 2021) Definitions
      § 58.1-3819
      (Effective until September 1, 2021) Transient occupancy tax
      § 58.1-3819
      (Effective September 1, 2021) Transient occupancy tax
      § 58.1-3819.1
      (Effective until September 1, 2021) Transient occupancy tax; Roanoke County
      § 58.1-3819.1
      (Effective September 1, 2021) Transient occupancy tax; Roanoke County
      § 58.1-3823
      (Effective until September 1, 2021) Additional transient occupancy tax for certain counties
      § 58.1-3823
      (Effective September 1, 2021) Additional transient occupancy tax for certain counties
      § 58.1-3824
      (Effective until September 1, 2021) Additional transient occupancy tax in Fairfax County
      § 58.1-3824
      (Effective September 1, 2021) Additional transient occupancy tax in Fairfax County
      § 58.1-3825
      (Effective until September 1, 2021) Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
      § 58.1-3825
      (Effective September 1, 2021) Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
      § 58.1-3825.2
      (Effective until September 1, 2021) Additional transient occupancy tax in Bath County
      § 58.1-3825.2
      (Effective September 1, 2021) Additional transient occupancy tax in Bath County
      § 58.1-3825.3
      (Effective until September 1, 2021) Additional transient occupancy tax in Arlington County
      § 58.1-3825.3
      (Effective September 1, 2021) Additional transient occupancy tax in Arlington County
      § 58.1-3826
      (Effective until September 1, 2021) Scope of transient occupancy tax
      § 58.1-3826
      (Effective September 1, 2021) Scope of transient occupancy tax
    • Article 7. Cigarette Tax
      • § 58.1-3830
      Local cigarette taxes authorized; use of dual die or stamp to evidence payment
      § 58.1-3832.1
      Regional cigarette tax boards
    • Article 8. Other Permissible Taxes
      • § 58.1-3842
      (Effective until September 1, 2021) Combined transient occupancy and food and beverage tax
      § 58.1-3842
      (Effective September 1, 2021) Combined transient occupancy and food and beverage tax
      § 58.1-3843
      (Effective until September 1, 2021) Scope of transient occupancy tax
      § 58.1-3843
      (Effective September 1, 2021) Scope of transient occupancy tax
  • Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
    • 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
    • Article 5. Correction of Assessments, Remedies and Refunds
      • § 58.1-3992
      (Effective until January 1, 2022) Appeal
      § 58.1-3992
      (Effective January 1, 2022) Appeal
  • 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
      • § 58.1-4022
      Virginia Lottery Fund
    • 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
      § 58.1-4039
      Events on which betting is prohibited; penalty
  • Chapter 41. Casino Gaming
    • Article 3. Licenses
      • § 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
    • Article 4. Supplier's Permits
      • § 58.1-4114
      Supplier's permits; penalty
    • Article 7. Conduct of Casino Gaming
      • § 58.1-4122
      Conduct of casino gaming