Code of Virginia
Title 58.1. Taxation
Title 58.1. Taxation
10/4/2023
Title 58.1. Taxation (2023 Updates)
- General Provisions of Title 58.1
- Article 1. In General
- § 58.1-9
- Filing of tax returns or payment of taxes by mail or otherwise; penalty
- Subtitle I. Taxes Administered by the Department of Taxation
- Chapter 2. Department of Taxation
- § 58.1-210.1
- Publication of local transient occupancy taxes
- Chapter 3. Income Tax
- Article 1. General Provisions
- § 58.1-301
- (Applicable to taxable years beginning on or after January 1, 2022, but before January 1, 2023) Conformity to Internal Revenue Code
- § 58.1-301
- (Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code
- Article 3. Tax Credits for Individuals
- § 58.1-339.7
- Livable Home Tax Credit
- § 58.1-339.8
- Income tax credit for low-income taxpayers
- § 58.1-339.13
- Reforestation and afforestation tax credit
- § 58.1-339.14
- Firearm safety device tax credit
- Article 9. Taxation of Partnerships
- § 58.1-390.1
- Definitions
- § 58.1-390.3
- Elective income tax on pass-through entities
- Article 10. Taxation of Corporations
- § 58.1-400.3
- Minimum tax on certain electric suppliers
- § 58.1-402
- Virginia taxable income
- § 58.1-416
- (Contingent expiration date — See Editor's note) When certain other sales deemed in the Commonwealth
- § 58.1-416
- (Contingent effective date — See Editor's note) When certain other sales deemed in the Commonwealth
- § 58.1-422.1
- Retail companies; apportionment
- § 58.1-422.5
- (Contingent effective date — See Editor's note) Internet root infrastructure providers
- Article 13. Tax Credits for Corporations
- § 58.1-439.12:05
- Green and alternative energy job creation tax credit
- § 58.1-439.12:12
- Food donation tax credit
- Article 13.2. Neighborhood Assistance Act Tax Credit
- § 58.1-439.22
- Donations of professional services
- Article 13.4. Virginia Housing Opportunity Tax Credit Act
- § 58.1-439.30
- Virginia housing opportunity tax credit
- Article 14. Accounting, Returns, Procedures for Corporations
- § 58.1-442
- Separate, combined, or consolidated returns of affiliated corporations
- 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
- § 58.1-602
- Definitions
- § 58.1-609.2
- Agricultural exemptions
- § 58.1-609.3
- Commercial and industrial exemptions
- § 58.1-609.5
- Service exemptions
- § 58.1-610
- Contractors
- § 58.1-611.1
- Exemption for food purchased for human consumption and essential personal hygiene products
- § 58.1-612.2
- Tax collectible from accommodations providers and intermediaries
- Chapter 12. Bank Franchise Tax
- § 58.1-1206
- (Effective until July 1, 2025) Deductions from gross capital
- § 58.1-1206
- (Effective July 1, 2025) Deductions from gross capital
- § 58.1-1207
- (Effective until July 1, 2025) Filing of return and payment of tax
- § 58.1-1207
- (Effective July 1, 2025) Filing of return and payment of tax
- § 58.1-1212
- (Effective until July 1, 2025) Record of deposits through branches required
- § 58.1-1212
- (Effective July 1, 2025) Record of deposits through branches required
- Chapter 17. Miscellaneous Taxes
- Article 2. Litter Tax
- § 58.1-1709
- Penalty
- 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
- § 58.1-1817
- Installment agreements for the payment of taxes
- Chapter 19. Worker Misclassification
- § 58.1-1902
- Debarment; civil penalty
- Subtitle II. Taxes Administered by Other Agencies
- Chapter 24. Virginia Motor Vehicle Sales and Use Tax
- § 58.1-2401
- Definitions
- § 58.1-2403
- Exemptions
- Subtitle III. Local Taxes
- Chapter 31. Local Officers
- Article 1. Commissioners of the Revenue
- § 58.1-3108
- Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner
- Chapter 32. Real Property Tax
- Article 2. Exemptions for Elderly Individuals and Individuals with Disabilities
- § 58.1-3210
- Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities
- § 58.1-3213.1
- Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilities
- Article 2.3. Exemption for Disabled Veterans
- § 58.1-3219.6
- Application for exemption
- Article 4. Special Assessment for Land Preservation
- § 58.1-3230
- Special classifications of real estate established and defined
- § 58.1-3234
- Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
- Article 4.1. Tax Increment Financing
- § 58.1-3245.2
- Tax increment financing
- Article 4.2. Local Enterprise Zone Development Taxation Program
- § 58.1-3245.8
- Adoption of local enterprise zone development taxation program
- Article 5. Reassessment/Assessment Cycles
- § 58.1-3256
- Reassessment in towns; appeals of assessments
- 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 9. Levy
- § 58.1-3321
- Effect on rate when assessment results in tax increase; public hearings; referendum
- Article 10. Public Disclosure/Access to Records
- § 58.1-3330
- Notice of change in assessment
- Article 14. Boards of Equalization
- § 58.1-3378
- Sittings; notices thereof
- Chapter 35. Tangible Personal Property, Machinery and Tools and Merchants' Capital
- Article 1. Tangible Personal Property Tax
- § 58.1-3503
- General classification of tangible personal property
- § 58.1-3505
- Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt
- § 58.1-3506
- Other classifications of tangible personal property for taxation
- Article 1.01. Alternative Tax Rates for Elderly Individuals and Individuals with Disabilities
- § 58.1-3506.1
- Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities
- § 58.1-3506.6
- Notice of local tangible personal property tax relief program for elderly individuals and individuals with disabilities
- Chapter 36. Tax Exempt Property
- Article 4.1. Property Exempted by Local Classification or Designation on or After January 1, 2003
- § 58.1-3651
- Property exempt from taxation by classification or designation by ordinance adopted by local governing body on or after January 1, 2003
- Chapter 37. License Taxes
- § 58.1-3703.1
- Uniform ordinance provisions
- § 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
- Article 7.1. Food and Beverage Tax
- § 58.1-3833
- County food and beverage tax
- Article 8. Other Permissible Taxes
- § 58.1-3840
- Certain excise taxes permitted
- Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
- Article 2. Collection by Treasurers, Etc
- § 58.1-3916
- Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc.
- 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
- § 58.1-3975
- 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
- § 58.1-4006
- Powers of the Director
- § 58.1-4024
- Employees of the Department
- Article 2. Sports Betting
- § 58.1-4032
- Application for a sports betting permit; penalty
- § 58.1-4033
- Renewals of permits
- § 58.1-4034
- Duties of permit holders
- § 58.1-4048
- Gaming Regulatory Fund
- Chapter 41. Casino Gaming
- Article 3. Licenses
- § 58.1-4108
- Operator's license required; capital investment; equity interest; transferability; fee
- Article 4. Supplier's Permits
- § 58.1-4114
- Supplier's permits; penalty
- Article 6. Service Permits
- § 58.1-4119
- Application for service permit
- Article 9. Taxation
- § 58.1-4125
- Gaming Proceeds Fund