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Code of Virginia

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Code of Virginia
Title 58.1. Taxation
7/13/2025

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 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