Code of Virginia

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Code of Virginia
Title 58.1. Taxation
8/4/2020

Title 58.1. Taxation (2020 Updates)

  • General Provisions of Title 58.1
    • Article 1. In General
    • § 58.1-3
      Secrecy of information; penalties
      § 58.1-3.4
      (Effective January 1, 2021) Tax Commissioner's authority to request and share information regarding employer worker reclassification
  • Subtitle I. Taxes Administered by the Department of Taxation
  • Chapter 3. Income Tax
    • Article 3. Tax Credits for Individuals
    • § 58.1-339.8
      Income tax credit for low-income taxpayers
      § 58.1-339.12
      (Effective until July 1, 2021) Farm wineries and vineyards tax credit
      § 58.1-339.12
      (Effective July 1, 2021) Farm wineries and vineyards tax credit
    • Article 4. Accounting, Returns, Procedures for Individuals
    • § 58.1-341
      Returns of individuals
      § 58.1-341.1
      Returns of individuals; required information
      § 58.1-344.3
      Voluntary contributions of refunds requirements
      § 58.1-344.4
      Voluntary contributions of refunds into Virginia College Savings Plan accounts
      § 58.1-356
      Reporting of payments by third-party settlement organizations
    • Article 10. Taxation of Corporations
    • § 58.1-402
      Virginia taxable income
    • Article 13. Tax Credits for Corporations
    • § 58.1-439.4
      (Effective until July 1, 2021) Day-care facility investment tax credit
      § 58.1-439.4
      (Effective July 1, 2021) Day-care facility investment tax credit
      § 58.1-439.7
      Tax credit for purchase of machinery and equipment used for advanced recycling and processing recyclable materials
    • Article 16.1. Withholding by Pass-Through Entities
    • § 58.1-486.2
      Withholding tax on Virginia source income of nonresident owners
    • Article 19. Estimated Tax
    • § 58.1-490
      Declarations of estimated tax
      § 58.1-499
      Refunds to individual taxpayers; crediting overpayment against estimated tax for ensuing year
    • Article 21. Setoff Debt Collection Act
    • § 58.1-520
      (Contingent expiration) Definitions
      § 58.1-520
      (Contingent effective date) Definitions
      § 58.1-522
      Participation in setoff program not permitted in certain instances
  • Chapter 6. Retail Sales and Use Tax
    • § 58.1-602
      Definitions
      § 58.1-603.1
      (Effective until October 1, 2020; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities
      § 58.1-603.1
      (Effective October 1, 2020; for contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state sales tax in certain counties and cities
      § 58.1-603.2
      (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
      (Effective until October 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 October 1, 2020; for contingent expiration dates, see note) Additional state use tax in certain counties and cities
      § 58.1-605
      To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto
      § 58.1-605.1
      Additional local sales tax in certain localities; use of revenues for construction or renovation of schools
      § 58.1-606.1
      Additional local use tax in certain localities; use of revenues for construction or renovation of schools
      § 58.1-608.3
      Entitlement to certain sales tax revenues
      § 58.1-609.3
      Commercial and industrial exemptions
      § 58.1-609.6
      Media-related exemptions
      § 58.1-609.10
      Miscellaneous exemptions
      § 58.1-611.1
      Rate of tax on sales of food purchased for human consumption and essential personal hygiene products
      § 58.1-638
      Disposition of state sales and use tax revenue
      § 58.1-638.3
      (Contingent expiration date) Disposition of 0.3 percent state and local sales tax for transportation
  • Chapter 8. State Recordation Tax
    • § 58.1-802
      Additional tax paid by grantor; collection
      § 58.1-802.3
      (Effective until May 1, 2021) Regional transportation improvement fee
      § 58.1-802.3
      (Effective May 1, 2021) Regional transportation improvement fee
      § 58.1-802.4
      (For contingent expiration, see Acts 2020, cc. 1230 and 1275) Regional congestion relief fee
      § 58.1-802.5
      (For contingent expiration, see Acts 2020, cc. 1241 and 1281) Regional transportation improvement fee
      § 58.1-803
      Deeds of trust or mortgages; maximum tax
      § 58.1-810
      What other deeds not taxable
      § 58.1-811
      (Contingent expiration date — see note) Exemptions
      § 58.1-811
      (Contingent effective date — see note) Exemptions
      § 58.1-812
      Payment prerequisite to recordation; exceptions; assessment and collection of tax; penalty for misrepresentation
      § 58.1-815.4
      (Contingent expiration dates) Distribution of recordation tax to the Commonwealth Transportation Fund
      § 58.1-816
      (Contingent expiration date — see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties
      § 58.1-816
      (Contingent effective date — see Acts 2020, cc. 1241 and 1281) Distribution of recordation tax to cities and counties
      § 58.1-816.1
      Transportation Improvement Program Set-aside Fund
      § 58.1-817
      Fee for open-space preservation
  • Chapter 17. Miscellaneous Taxes
    • Article 3. Tax on Wills and Administrations
    • § 58.1-1718.01
      Exemption for victims of the Virginia Beach mass shooting
    • Article 9. Virginia Motor Vehicle Rental and Peer-To-Peer Vehicle Sharing Tax
    • § 58.1-1734
      (Effective until October 1, 2020) Title
      § 58.1-1734
      (Effective October 1, 2020) Title
      § 58.1-1735
      (Effective until October 1, 2020) Definitions
      § 58.1-1735
      (Effective October 1, 2020) Definitions
      § 58.1-1736
      Levy
      § 58.1-1738
      (Effective until October 1, 2020) Administration of the tax
      § 58.1-1738
      (Effective October 1, 2020) Administration of the tax
      § 58.1-1741
      (Effective until October 1, 2020) Disposition of revenues
      § 58.1-1741
      (Effective October 1, 2020) Disposition of revenues
    • Article 11. Transportation Transient Occupancy Taxes
    • § 58.1-1743
      (Expires May 1, 2021) Transportation district transient occupancy tax
      § 58.1-1743
      (Effective May 1, 2021; for expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax
      § 58.1-1744
      (Effective until May 1, 2021) Local transportation transient occupancy tax
      § 58.1-1744
      (Effective May 1, 2021; 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 2. Corrections of Erroneous Assessments; Refunds
    • § 58.1-1821
      (Effective until January 1, 2021) Application to Tax Commissioner for correction
      § 58.1-1821
      (Effective January 1, 2021) Application to Tax Commissioner for correction
      § 58.1-1823
      Reassessment and refund upon the filing of amended return or the payment of an assessment
      § 58.1-1825
      (Effective until January 1, 2021) Application to court for correction of erroneous or improper assessments of state taxes generally
      § 58.1-1825
      (Effective January 1, 2021) Application to court for correction of erroneous or improper assessments of state taxes generally
  • Chapter 19. Worker Misclassification
    • § 58.1-1900
      (Effective January 1, 2021) Classification of employees
      § 58.1-1901
      (Effective January 1, 2021) Civil penalties
      § 58.1-1902
      (Effective January 1, 2021) Debarment; civil penalty
      § 58.1-1903
      (Effective January 1, 2021) Certain agreements prohibited
      § 58.1-1904
      (Effective January 1, 2021) Unlawful acts
      § 58.1-1905
      (Effective January 1, 2021) Reporting
  • Subtitle II. Taxes Administered by Other Agencies
  • Chapter 22. Virginia Fuels Tax Act
    • Article 3. Motor Fuel Tax; Liability
    • § 58.1-2217
      Taxes levied; rate
    • Article 5. Provisions Applicable to Alternative Fuels
    • § 58.1-2249
      Tax on alternative fuel
    • Article 9. Disposition of Tax Revenues
    • § 58.1-2289
      Disposition of tax revenue generally
  • Chapter 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
  • Chapter 24. Virginia Motor Vehicle Sales and Use Tax
    • § 58.1-2425
      (Contingent expiration date — see Acts 2013, c. 766) Disposition of revenues
      § 58.1-2425
      (Contingent effective date — see Acts 2013, c. 766) Disposition of revenues
  • Chapter 25. License Tax on Certain Insurance Companies
    • Article 2. Estimated Tax
    • § 58.1-2531
      Distribution of certain revenue
  • Chapter 26. Taxation of Public Service Corporations
    • Article 1. General Provisions
    • § 58.1-2606
      Local taxation of real and tangible personal property of public service corporations; other persons
    • Article 2. License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies
    • § 58.1-2636
      Revenue share for solar energy projects
    • Article 6. Regulatory Revenue Taxes of Public Service Corporations
    • § 58.1-2660
      Special revenue tax; levy
  • Chapter 27. Road Tax on Motor Carriers
    • § 58.1-2701
      (Contingent expiration date — see Acts 2019, cc. 837 and 846) Amount of tax
      § 58.1-2701
      (Contingent effective date — see Acts 2019, cc. 837 and 846) Amount of tax
  • Chapter 29. Electric Utility Consumption Tax
  • Chapter 29.1. Natural Gas Consumption Tax
  • Subtitle III. Local Taxes
  • 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
      § 58.1-3211.1
      Prorated tax exemption or deferral of tax
    • Article 2.2. Partial Tax Exemption in Redevelopment or Conservation Areas or Rehabilitation Districts
    • § 58.1-3219.4
      Partial exemption for structures in redevelopment or conservation areas or rehabilitation districts
    • Article 2.3. Exemption for Disabled Veterans
    • § 58.1-3219.5
      Exemption from taxes on property for disabled veterans
      § 58.1-3219.6
      Application for exemption
    • Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
    • § 58.1-3221.1
      Classification of land and improvements for tax purposes
      § 58.1-3221.6
      Classification of blighted and derelict properties in certain localities
    • Article 7. Reassessment/Assessment (Valuation) Procedure and Practice
    • § 58.1-3284.1
      Assessment of lots and open spaces in certain planned development subdivisions
      § 58.1-3295.2
      Assessment or exemption of certain real property conveyed or owned by a community land trust
    • Article 11. Tax to Constitute Lien
    • § 58.1-3343
      Effect of lien on certain real estate jointly owned
  • 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
      § 58.1-3506
      Other classifications of tangible personal property for taxation
    • Article 1.01. Alternative Tax Rates for Elderly and Handicapped
    • § 58.1-3506.1
      Other classification for taxation of certain tangible personal property owned by certain elderly and handicapped persons
      § 58.1-3506.2
      Restrictions and conditions
    • Article 2. Machinery and Tools Tax
    • § 58.1-3507
      Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing
    • Article 3.1. Short-Term Rental Property
    • § 58.1-3510.4
      Short-term rental property; short-term rental businesses
  • 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
    • Article 5. Other Exempt Property
    • § 58.1-3660
      Certified pollution control equipment and facilities
      § 58.1-3661
      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
      § 58.1-3703.1
      Uniform ordinance provisions
      § 58.1-3703.2
      Acceptable identification for business licenses
  • Chapter 37.1. Local Coal Severance License Taxes
    • § 58.1-3745
      Lien on real estate and personal property of businesses severing coal
  • Chapter 38. Miscellaneous Taxes
    • Article 5. Admission Tax
    • § 58.1-3818
      Admissions tax in counties
    • Article 6. Transient Occupancy Tax
    • § 58.1-3819
      (Effective until May 1, 2021) Transient occupancy tax
      § 58.1-3819
      (Effective May 1, 2021) Transient occupancy tax
      § 58.1-3820
      (Repealed effective May 1, 2021) Arlington County transient occupancy tax
      § 58.1-3821
      (Repealed effective May 1, 2021) Transient occupancy tax on certain rentals
      § 58.1-3823
      (Effective until May 1, 2021) Additional transient occupancy tax for certain counties
      § 58.1-3823
      (Effective May 1, 2021) Additional transient occupancy tax for certain counties
      § 58.1-3825.3
      (Effective until May 1, 2021) Additional transient occupancy tax in Arlington County
      § 58.1-3825.3
      (Effective May 1, 2021) Additional transient occupancy tax in Arlington County
      § 58.1-3825.4
      Additional transient occupancy tax in Prince George County
    • Article 7. Cigarette Tax
    • § 58.1-3830
      (Effective until July 1, 2021) Local taxes not prohibited; use of dual die or stamp to evidence payment of both county, city, or town and state tax on cigarettes
      § 58.1-3830
      (Effective July 1, 2021) Local cigarette taxes authorized; use of dual die or stamp to evidence payment
      § 58.1-3831
      (Repealed effective July 1, 2021) Tax in certain counties
    • Article 7.1. Food and Beverage Tax
    • § 58.1-3833
      County food and beverage tax
      § 58.1-3834
      Apportionment of food and beverage or meals 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 1. Enforcement by the Commissioner of Revenue
    • § 58.1-3901
      Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants
    • Article 2. Collection by Treasurers, Etc
    • § 58.1-3920
      Prepayment of taxes
    • Article 3. Collection by Distress, Suit, Lien, Etc
    • § 58.1-3942
      Security interests no bar to distress
    • 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
      § 58.1-3975
      Nonjudicial sale of tax delinquent real properties of minimal size and value
    • Article 5. Correction of Assessments, Remedies and Refunds
    • § 58.1-3981
      Correction by commissioner or other official performing his duties
  • Subtitle IV. Other Sources of State Revenue
  • Chapter 41. Casino Gaming
    • Article 2. Eligible Host City; Certification of Preferred Casino Gaming Operator
    • § 58.1-4107
      Eligible host city; certification of preferred casino gaming operator
      § 58.1-4107.1
      Regional Improvement Commission
    • Article 3. Licenses
    • § 58.1-4108
      Operator's license required; capital investment; equity interest; transferability; fee
      § 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
      § 58.1-4111
      Duration and form of operator's license; bond
      § 58.1-4112
      Records to be kept; reports; reinvestment projection
      § 58.1-4113
      Electronic accounting and reporting requirements; annual audit of licensed gaming operations
    • Article 5. Suspension and Revocation of Licenses and Supplier's Permits; Acquisition of Interest in Licensee or Holder of Supplier's Permit
    • § 58.1-4116
      Suspension or revocation of license or permit
      § 58.1-4117
      Acquisition of interest in licensee or permit holder
    • Article 7. Conduct of Casino Gaming
    • § 58.1-4122
      Conduct of casino gaming
    • Article 8. Local Referendum
    • § 58.1-4123
      Local referendum required
    • Article 10. Prohibited Acts; Penalties
    • § 58.1-4126
      Illegal operation; penalty
      § 58.1-4127
      Fraudulent use of credential; penalty
      § 58.1-4128
      Prohibition on persons under 21 years of age placing wagers and sports betting on youth sports; penalty
      § 58.1-4129
      Conspiracies and attempts to commit violations; penalty
      § 58.1-4130
      Civil penalties
    • Article 11. On-Premises Mobile Casino Gaming
    • § 58.1-4131
      Federal law applicable
      § 58.1-4132
      Authorized on-premises mobile casino gaming
      § 58.1-4133
      Location of primary on-premises mobile casino gaming operation
      § 58.1-4134
      On-premises mobile casino gaming accounts
      § 58.1-4135
      Disposition of inactive, dormant accounts
      § 58.1-4136
      Assistance to people with gambling problem
      § 58.1-4137
      Offering of on-premises mobile casino gaming without approval; penalties
      § 58.1-4138
      Tampering with equipment; penalties
      § 58.1-4139
      Tampering affecting odds, payout; penalties
      § 58.1-4140
      Facilities permitted to conduct on-premises mobile casino gaming; violations, penalties
      § 58.1-4141
      Taxation