Code of Virginia

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Code of Virginia
Title 58.1. Taxation
10/3/2022

Title 58.1. Taxation (2022 Updates)

  • 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
    • Article 3. Tax Credits for Individuals
    • § 58.1-332
      Credits for taxes paid other states
    • Article 10. Taxation of Corporations
    • § 58.1-402
      Virginia taxable income
      § 58.1-416
      When certain other sales deemed in the Commonwealth
    • Article 13. Tax Credits for Corporations
    • § 58.1-439
      Major business facility job tax credit
    • Article 14. Accounting, Returns, Procedures for Corporations
    • § 58.1-442
      Separate, combined, or consolidated returns of affiliated corporations
  • Chapter 6. Retail Sales and Use Tax
    • § 58.1-602
      (Effective until October 1, 2022) Definitions
      § 58.1-638
      Disposition of state sales and use tax revenue
  • Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes
    • Article 1. Collection of State Taxes
    • § 58.1-1812
      Assessment of omitted taxes by the Department of Taxation
  • Subtitle II. Taxes Administered by Other Agencies
  • Chapter 26. Taxation of Public Service Corporations
    • Article 1. General Provisions
    • § 58.1-2606.1
      Local taxation for solar photovoltaic projects five megawatts or less
  • Subtitle III. Local Taxes
  • Chapter 30. General Provisions
    • § 58.1-3019
      Local tax credits for approved local volunteer activities
  • Chapter 32. Real Property Tax
    • Article 2. Exemptions for Elderly and Handicapped
    • § 58.1-3213
      Application for exemption
    • Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
    • § 58.1-3228.2
      Classification of real property owned by certain surviving spouses for tax purposes
    • Article 4. Special Assessment for Land Preservation
    • § 58.1-3229
      Repealed
      § 58.1-3234
      Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
      § 58.1-3235
      Removal of parcels from program if taxes delinquent
      § 58.1-3242.1
      Forest Sustainability Fund
    • Article 5. Reassessment/Assessment Cycles
    • § 58.1-3252
      In counties
    • Article 7. Reassessment/Assessment (Valuation) Procedure and Practice
    • § 58.1-3295
      Assessment of real property; affordable housing
      § 58.1-3295.3
      Assessment of real property; data centers
    • Article 9. Levy
    • § 58.1-3321
      Effect on rate when assessment results in tax increase; public hearings; referendum
  • Chapter 35. Tangible Personal Property, Machinery and Tools and Merchants' Capital
    • Article 1. Tangible Personal Property Tax
    • § 58.1-3500
      Defined and segregated for local taxation
      § 58.1-3503
      General classification of tangible personal property
      § 58.1-3506
      Other classifications of tangible personal property for taxation
    • Article 1.01. Alternative Tax Rates for Elderly and Handicapped
    • § 58.1-3506.8
      Repealed
  • Chapter 36. Tax Exempt Property
    • Article 3. Property Exempted by Classification on and After July 1, 1971
    • § 58.1-3609
      Post-1971 property exempt from taxation by classification
    • Article 5. Other Exempt Property
    • § 58.1-3660
      Certified pollution control equipment and facilities
      § 58.1-3661
      (Effective until January 1, 2023) Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices
      § 58.1-3661
      (Effective January 1, 2023) 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
  • Chapter 38. Miscellaneous Taxes
    • Article 6. Transient Occupancy Tax
    • § 58.1-3823
      Additional transient occupancy tax for certain counties
      § 58.1-3826
      (Effective until October 1, 2022) Scope of transient occupancy tax
      § 58.1-3826
      (Effective October 1, 2022) 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
    • Article 10. Local Tourism Zone
    • § 58.1-3851.1
      Entitlement to tax revenues from tourism project
      § 58.1-3851.2
      Entitlement to tax revenues from tourism project of regional significance
      § 58.1-3851.3
      Entitlement to tax revenues from a major tourism project
  • Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
    • Article 4. Bill in Equity for Sale of Delinquent Tax Lands
    • § 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
    • § 58.1-3981
      Correction by commissioner or other official performing his duties
      § 58.1-3984
      Application to court to correct erroneous assessments of local levies generally
  • 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
    • § 58.1-4006.1
      Use of the phrase "Virginia is for Bettors" prohibited; civil penalty
  • Chapter 41. Casino Gaming
    • Article 6. Service Permits
    • § 58.1-4120
      Consideration of service permit application
    • Article 7. Conduct of Casino Gaming
    • § 58.1-4122
      Conduct of casino gaming