Virginia Law

Code of Virginia

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Code of Virginia
Title 58.1. Taxation
8/25/2019

Title 58.1. Taxation (2019 Updates)

  • 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
      • § 58.1-339.2
      Historic rehabilitation tax credit
    • Article 10. Taxation of Corporations
      • § 58.1-402
      Virginia taxable income
      § 58.1-405.1
      Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
    • Article 13.3. Education Improvement Scholarships Tax Credits
      • § 58.1-439.25
      (Applicable to taxable years beginning before January 1, 2024) Definitions
      § 58.1-439.25
      (Applicable to taxable years beginning January 1, 2024) Definitions
      § 58.1-439.28
      (Applicable to taxable years beginning before January 1, 2024) Guidelines for scholarship foundations
      § 58.1-439.28
      (Applicable to taxable years beginning January 1, 2024) Guidelines for scholarship foundations
    • Article 20.1. Virginia Land Conservation Incentives Act of 1999
      • § 58.1-512
      Land preservation tax credits for individuals and corporations
  • Chapter 6. Retail Sales and Use Tax
    • § 58.1-603.1
      (Effective until January 1, 2020; for contingent expiration date, see Acts 2018, c. 850) Additional state sales tax in certain counties and cities
      § 58.1-603.1
      (Effective January 1, 2020; for contingent expiration date, see note) Additional state sales tax in certain counties and cities
      § 58.1-604.01
      (Effective until January 1, 2020; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities
      § 58.1-604.01
      (Effective January 1, 2020; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities
      § 58.1-605.1
      Additional local sales tax in Halifax County; use of revenues for construction or renovation of schools
      § 58.1-606.1
      Additional local use tax in Halifax County; use of revenues for construction or renovation of schools
      § 58.1-609.11
      Exemptions for nonprofit entities
      § 58.1-611.1
      (Effective until January 1, 2020) Rate of tax on sales of food purchased for human consumption
      § 58.1-611.1
      (Effective January 1, 2020) Rate of tax on sales of food purchased for human consumption and essential personal hygiene products
      § 58.1-612.1
      Tax collectible from marketplace facilitators; "marketplace facilitator" defined
      § 58.1-625
      (Effective until July 1, 2022) Collection of tax
      § 58.1-625
      (Effective July 1, 2022) Collection of tax
      § 58.1-626
      Repealed
      § 58.1-626.1
      Absorption of tax permitted
  • Chapter 8. State Recordation Tax
  • Chapter 11. Intangible Personal Property Tax
  • Chapter 17. Miscellaneous Taxes
    • Article 9. Virginia Motor Vehicle Rental Tax
      • § 58.1-1738
      Administration of the tax
  • Subtitle II. Taxes Administered by Other Agencies
  • Chapter 22. Virginia Fuels Tax Act
    • Article 3. Motor Fuel Tax; Liability
      • § 58.1-2217.1
      (Effective July 1, 2021; contingent expiration date) Additional taxes levied; rate
  • Chapter 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
    • § 58.1-2295.1
      (Contingent expiration date — see notes) Levy of tax in Interstate 81 Corridor; payment of tax
  • Chapter 25. License Tax on Certain Insurance Companies
  • Chapter 27. Road Tax on Motor Carriers
    • § 58.1-2701
      (Contingent expiration date — see notes) Amount of tax
      § 58.1-2701
      (Contingent effective date — see notes) Amount of tax
  • Subtitle III. Local Taxes
  • Chapter 31. Local Officers
    • Article 2. Treasurers
      • § 58.1-3131
      Warrants; recordkeeping requirements; release of information
  • 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
      § 58.1-3212
      Local restrictions and exemptions
    • Article 2.3. Exemption for Disabled Veterans
      • § 58.1-3219.5
      Exemption from taxes on property for disabled veterans
    • Article 2.4. Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action
      • § 58.1-3219.9
      Exemption from taxes on property of surviving spouses of members of the armed forces killed in action
    • Article 2.5. Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
      • § 58.1-3219.14
      Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty
    • Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
      • § 58.1-3228.1
      Partial exemption from real property taxes for flood mitigation efforts
    • Article 4. Special Assessment for Land Preservation
      • § 58.1-3231
      Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance
  • 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
  • Chapter 36. Tax Exempt Property
    • Article 5. Other Exempt Property
      • § 58.1-3660
      Certified pollution control equipment and facilities
  • Chapter 37. License Taxes
    • § 58.1-3713
      Local gas road improvement and Virginia Coalfield Economic Development Authority tax
      § 58.1-3715.1
      License requirements for mobile food units
  • Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
    • Article 2. Collection by Treasurers, Etc
      • § 58.1-3919.1
      Use of private collectors by treasurers for the collection of delinquent local taxes
    • Article 3. Collection by Distress, Suit, Lien, Etc
      • § 58.1-3947
      Lease of real estate for collection of 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
  • Subtitle IV. Other Sources of State Revenue
  • Chapter 40. Virginia Lottery Law