Code of Virginia
Title 58.1. Taxation
Title 58.1. Taxation
7/14/2025
Title 58.1. Taxation (2025 Updates)
- General Provisions of Title 58.1
- Article 1. In General
- § 58.1-3
- Secrecy of information; penalties
- Subtitle I. Taxes Administered by the Department of Taxation
- Chapter 3. Income Tax
- Article 2. Individual Income Tax
- § 58.1-322.03
- Virginia taxable income; deductions
- Article 3. Tax Credits for Individuals
- § 58.1-339.4
- Qualified equity and subordinated debt investments tax credit
- § 58.1-339.8
- Income tax credit for low-income taxpayers
- § 58.1-339.14
- Firearm safety device tax credit
- Article 4. Accounting, Returns, Procedures for Individuals
- § 58.1-344.3
- Voluntary contributions of refunds requirements
- Article 9. Taxation of Partnerships
- § 58.1-390.3
- Elective income tax on pass-through entities
- Article 10. Taxation of Corporations
- § 58.1-402
- Virginia taxable income
- Article 13.4. Virginia Housing Opportunity Tax Credit Act
- § 58.1-439.30
- Virginia housing opportunity tax credit
- § 58.1-439.29
- Definitions
- Article 19. Estimated Tax
- § 58.1-492
- Failure by individual, trust or estate to pay estimated tax
- Chapter 6. Retail Sales and Use Tax
- § 58.1-609.2
- Agricultural exemptions
- § 58.1-609.6
- Media-related exemptions
- § 58.1-609.10
- Miscellaneous exemptions
- § 58.1-639.1
- (Effective until July 1, 2030) Annual retail sales and use tax holiday
- Chapter 10. Cigarette Tax
- Article 2.1. Tobacco Products Tax
- § 58.1-1021.04:1
- Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties
- Chapter 17. Miscellaneous Taxes
- Article 2. Litter Tax
- § 58.1-1707
- Tax levied
- Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes
- Article 1. Collection of State Taxes
- § 58.1-1802.1
- Period of limitations on collection; accrual of interest and penalty
- Subtitle II. Taxes Administered by Other Agencies
- Chapter 24. Virginia Motor Vehicle Sales and Use Tax
- § 58.1-2405
- Basis of tax
- Chapter 29. Electric Utility Consumption Tax
- § 58.1-2900
- Imposition of tax
- Subtitle III. Local Taxes
- Chapter 32. Real Property Tax
- Article 2. Exemptions for Elderly Individuals and Individuals with Disabilities
- § 58.1-3212
- Local restrictions and exemptions
- § 58.1-3213.1
- Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilities
- § 58.1-3215
- Effective date; change in circumstances
- Article 2.4. Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action
- § 58.1-3219.10
- Application for exemption
- § 58.1-3219.9
- Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty
- Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
- § 58.1-3228.2
- Repealed
- Article 7. Reassessment/Assessment (Valuation) Procedure and Practice
- § 58.1-3295
- Assessment of real property; affordable rental housing
- Chapter 36. Tax Exempt Property
- Article 2. Property Exempted by Classification or Designation
- § 58.1-3606
- Property exempt from taxation by classification
- Chapter 37. License Taxes
- § 58.1-3713
- Local gas road improvement and Virginia Coalfield Economic Development Authority tax
- Chapter 38. Miscellaneous Taxes
- Article 6. Transient Occupancy Tax
- § 58.1-3826
- Scope of transient occupancy tax
- § 58.1-3827
- Administration of transient occupancy tax
- Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
- Article 4. Sale of Delinquent Tax Lands
- § 58.1-3965
- When land may be sold for delinquent taxes; notice of sale; owner's right of redemption
- § 58.1-3967
- How proceedings instituted; parties; procedure generally; title acquired; disposition of surplus proceeds of sale
- § 58.1-3968
- When two or more parcels may be covered by one complaint
- § 58.1-3970.1
- Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities
- § 58.1-3973
- Certain land purchased in name of Commonwealth to revert to owners, etc., subject to lien of delinquent taxes
- § 58.1-3974
- Redemption of land by owner; lien for taxes paid
- § 58.1-3975
- Nonjudicial sale of tax delinquent real properties of minimal size and value
- 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
- § 58.1-4007.3
- Posting of illegal gaming tip line; problem gambling helpline
- § 58.1-4029
- Disclosure of identity of winners by the Department
- Chapter 41. Casino Gaming
- Article 7. Conduct of Casino Gaming
- § 58.1-4122.1
- Posting of illegal gaming tip line; problem gambling helpline