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
10/16/2021

Title 58.1. Taxation (2021 Updates)

  • General Provisions of Title 58.1
    • Article 1. In General
    • § 58.1-3
      (Effective until January 1, 2022) Secrecy of information; penalties
      § 58.1-3.4
      Tax Commissioner's authority to request and share information regarding employer worker reclassification
  • Subtitle I. Taxes Administered by the Department of Taxation
  • Chapter 1. General Provisions
    • § 58.1-112
      Return filing frequency; waiver of penalties
  • Chapter 2. Department of Taxation
  • Chapter 3. Income Tax
    • Article 1. General Provisions
    • § 58.1-301
      Conformity to Internal Revenue Code
      § 58.1-319
      Unclaimed tax credits; report
    • Article 3. Tax Credits for Individuals
    • § 58.1-334
      Tax credit for purchase of conservation tillage equipment
      § 58.1-337
      Tax credit for purchase of conservation tillage and precision agriculture equipment
      § 58.1-339.3
      Agricultural best management practices tax credit
      § 58.1-339.12
      (Effective until January 1, 2022) Farm wineries and vineyards tax credit
      § 58.1-339.12
      (Effective January 1, 2022) Farm wineries and vineyards tax credit
    • Article 4. Accounting, Returns, Procedures for Individuals
    • § 58.1-341.1
      Returns of individuals; required information
      § 58.1-344.3
      Voluntary contributions of refunds requirements
    • Article 10. Taxation of Corporations
    • § 58.1-402
      Virginia taxable income
    • Article 13. Tax Credits for Corporations
    • § 58.1-432
      Tax credit for purchase of conservation tillage equipment
      § 58.1-433.1
      Virginia Coal Employment and Production Incentive Tax Credit
      § 58.1-436
      Tax credit for purchase of conservation tillage and precision agricultural application equipment
      § 58.1-439.2
      (Effective until October 1, 2021) Coalfield employment enhancement tax credit
      § 58.1-439.2
      (Effective October 1, 2021) Coalfield employment enhancement tax credit
      § 58.1-439.4
      Day-care facility investment tax credit
      § 58.1-439.5
      Agricultural best management practices tax credit
      § 58.1-439.6
      Worker retraining tax credit
      § 58.1-439.6:1
      Worker training tax credit
    • Article 13.3. Education Improvement Scholarships Tax Credits
    • § 58.1-439.27
      Scholarship foundation eligibility and requirements; list of foundations receiving donations
    • Article 20.1. Virginia Land Conservation Incentives Act of 1999
    • § 58.1-512
      Land preservation tax credits for individuals and corporations
    • Article 21. Setoff Debt Collection Act
    • § 58.1-527
      (Effective until January 1, 2022) Appeals from hearings
      § 58.1-527
      (Effective January 1, 2022) Appeals from hearings
      § 58.1-531
      Disposition of proceeds collected; Department's annual statement of costs
  • Chapter 6. Retail Sales and Use Tax
    • § 58.1-602
      (Effective until September 1, 2021) Definitions
      § 58.1-602
      (Effective September 1, 2021) Definitions
      § 58.1-603
      (Contingent expiration date) Imposition of sales tax
      § 58.1-603
      (Contingent effective date) Imposition of sales tax
      § 58.1-603.1
      (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state sales tax in certain counties and cities
      § 58.1-603.1
      (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) 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
      (For contingent expiration dates, see Acts 2013, c. 766, and Acts 2020, c. 1235) Additional state use tax in certain counties and cities
      § 58.1-604.01
      (For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities
      § 58.1-608.3
      Entitlement to certain sales tax revenues
      § 58.1-609.3
      (Effective until October 1, 2021) Commercial and industrial exemptions
      § 58.1-609.3
      (Effective October 1, 2021) Commercial and industrial exemptions
      § 58.1-609.12
      Reports to General Assembly on tax exemptions studies
      § 58.1-609.14
      (For contingent expiration date, see Editor's notes) Personal protective equipment exemption
      § 58.1-612.2
      (Effective September 1, 2021) Tax collectible from accommodations providers and intermediaries
      § 58.1-638
      Disposition of state sales and use tax revenue
  • Chapter 8. State Recordation Tax
  • Chapter 17. Miscellaneous Taxes
    • Article 11. Transportation Transient Occupancy Taxes
    • § 58.1-1743
      (For expiration date, see Acts 2020, cc. 1230 and 1275, and cc. 1241 and 1281) Transportation district transient occupancy tax
      § 58.1-1744
      (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 1. Collection of State Taxes
    • § 58.1-1802.2
      Delinquent returns; enforcement; when approval required
    • Article 2. Corrections of Erroneous Assessments; Refunds
    • § 58.1-1821
      Application to Tax Commissioner for correction
      § 58.1-1825
      Application to court for correction of erroneous or improper assessments of state taxes generally
      § 58.1-1828
      (Effective until January 1, 2022) Appeal
      § 58.1-1828
      (Effective January 1, 2022) Appeal
  • Subtitle II. Taxes Administered by Other Agencies
  • Chapter 22. Virginia Fuels Tax Act
    • Article 8. Assessments and Collections
    • § 58.1-2282
      (Effective until January 1, 2022) Appeal of Commissioner's decisions
      § 58.1-2282
      (Effective January 1, 2022) Appeal of Commissioner's decisions
  • Chapter 26. Taxation of Public Service Corporations
    • Article 2. License Tax on Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies
    • § 58.1-2626.1
      The Virginia Coal Employment and Production Incentive Tax Credit
      § 58.1-2628
      Annual report
      § 58.1-2636
      Revenue share for solar energy projects and energy storage systems
  • Subtitle III. Local Taxes
  • Chapter 31. Local Officers
    • Article 2. Treasurers
    • § 58.1-3147
      (Effective until January 1, 2022) Appeal
      § 58.1-3147
      (Effective January 1, 2022) Appeal
  • Chapter 32. Real Property Tax
    • Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
    • § 58.1-3221.6
      Classification of blighted and derelict properties in certain localities
  • Chapter 35. Tangible Personal Property, Machinery and Tools and Merchants' Capital
    • Article 1. Tangible Personal Property Tax
    • § 58.1-3506
      Other classifications of tangible personal property for taxation
  • Chapter 35.1. Personal Property Tax Relief
    • § 58.1-3524
      Tangible personal property tax relief; local tax rates on vehicles qualifying for tangible personal property tax relief
  • Chapter 36. Tax Exempt Property
    • Article 5. Other Exempt Property
    • § 58.1-3660
      (Effective until October 1, 2021) Certified pollution control equipment and facilities
      § 58.1-3660
      (Effective October 1, 2021) Certified pollution control equipment and facilities
      § 58.1-3668
      Motor vehicle of a disabled veteran
  • Chapter 37. License Taxes
    • § 58.1-3706
      (Effective until October 1, 2021) Limitation on rate of license taxes
      § 58.1-3706
      (Effective October 1, 2021) Limitation on rate of license taxes
      § 58.1-3713
      Local gas road improvement and Virginia Coalfield Economic Development Authority tax
  • Chapter 37.1. Local Coal Severance License Taxes
    • § 58.1-3745
      (Effective until October 1, 2021) Lien on real estate and personal property of businesses severing coal
      § 58.1-3745
      (Effective October 1, 2021) Lien on real estate and personal property of businesses severing coal
  • Chapter 38. Miscellaneous Taxes
    • Article 6. Transient Occupancy Tax
    • § 58.1-3818.8
      (Effective September 1, 2021) Definitions
      § 58.1-3819
      (Effective until September 1, 2021) Transient occupancy tax
      § 58.1-3819
      (Effective September 1, 2021) Transient occupancy tax
      § 58.1-3819.1
      (Effective until September 1, 2021) Transient occupancy tax; Roanoke County
      § 58.1-3819.1
      (Effective September 1, 2021) Transient occupancy tax; Roanoke County
      § 58.1-3823
      (Effective until September 1, 2021) Additional transient occupancy tax for certain counties
      § 58.1-3823
      (Effective September 1, 2021) Additional transient occupancy tax for certain counties
      § 58.1-3824
      (Effective until September 1, 2021) Additional transient occupancy tax in Fairfax County
      § 58.1-3824
      (Effective September 1, 2021) Additional transient occupancy tax in Fairfax County
      § 58.1-3825
      (Effective until September 1, 2021) Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
      § 58.1-3825
      (Effective September 1, 2021) Additional transient occupancy tax in Rockbridge County and the Cities of Lexington and Buena Vista
      § 58.1-3825.2
      (Effective until September 1, 2021) Additional transient occupancy tax in Bath County
      § 58.1-3825.2
      (Effective September 1, 2021) Additional transient occupancy tax in Bath County
      § 58.1-3825.3
      (Effective until September 1, 2021) Additional transient occupancy tax in Arlington County
      § 58.1-3825.3
      (Effective September 1, 2021) Additional transient occupancy tax in Arlington County
      § 58.1-3826
      (Effective until September 1, 2021) Scope of transient occupancy tax
      § 58.1-3826
      (Effective September 1, 2021) Scope of transient occupancy tax
    • Article 7. Cigarette Tax
    • § 58.1-3830
      Local cigarette taxes authorized; use of dual die or stamp to evidence payment
      § 58.1-3832.1
      Regional cigarette tax boards
    • Article 8. Other Permissible Taxes
    • § 58.1-3842
      (Effective until September 1, 2021) Combined transient occupancy and food and beverage tax
      § 58.1-3842
      (Effective September 1, 2021) Combined transient occupancy and food and beverage tax
      § 58.1-3843
      (Effective until September 1, 2021) Scope of transient occupancy tax
      § 58.1-3843
      (Effective September 1, 2021) Scope of transient occupancy tax
  • Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
    • 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
    • Article 5. Correction of Assessments, Remedies and Refunds
    • § 58.1-3992
      (Effective until January 1, 2022) Appeal
      § 58.1-3992
      (Effective January 1, 2022) Appeal
  • 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
    • § 58.1-4022
      Virginia Lottery Fund
    • Article 2. Sports Betting
    • § 58.1-4030
      Definitions
      § 58.1-4031
      Powers and duties of the Director related to sports betting; reporting
      § 58.1-4032
      Application for a sports betting permit; penalty
      § 58.1-4039
      Events on which betting is prohibited; penalty
  • Chapter 41. Casino Gaming
    • Article 3. Licenses
    • § 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
    • Article 4. Supplier's Permits
    • § 58.1-4114
      Supplier's permits; penalty
    • Article 7. Conduct of Casino Gaming
    • § 58.1-4122
      Conduct of casino gaming