Virginia Law

Code of Virginia

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Code of Virginia
Title 58.1. Taxation
5/26/2019

Title 58.1. Taxation (2018 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 1. General Provisions
      • § 58.1-301
      Conformity to Internal Revenue Code
    • Article 4. Accounting, Returns, Procedures for Individuals
      • § 58.1-341.2
      Returns of individuals; notification of tax return data breach
      § 58.1-348.2
      Authority to enjoin income tax return preparers
      § 58.1-348.3
      Requirement that income tax return preparers use identification numbers
      § 58.1-348.4
      Failure to provide identification number; civil penalty
    • Article 10. Taxation of Corporations
      • § 58.1-402
      Virginia taxable income
      § 58.1-405
      Corporations transacting or conducting entire business within this Commonwealth
      § 58.1-405.1
      Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
      § 58.1-408
      What income apportioned and how
      § 58.1-416
      When certain other sales deemed in the Commonwealth
      § 58.1-417
      Motor carriers; apportionment
      § 58.1-418
      Financial corporations; apportionment
      § 58.1-419
      Construction corporations; apportionment
      § 58.1-420
      Railway companies; apportionment
      § 58.1-422
      Manufacturing companies; apportionment
      § 58.1-422.1
      Retail companies; apportionment
      § 58.1-422.2
      Apportionment; taxpayers with enterprise data center operations
      § 58.1-422.3
      Debt buyers; apportionment
    • Article 13. Tax Credits for Corporations
      • § 58.1-439.2
      Coalfield employment enhancement tax credit
      § 58.1-439.5
      Agricultural best management practices tax credit
      § 58.1-439.6
      Worker retraining tax credit
    • Article 20.1. Virginia Land Conservation Incentives Act of 1999
      • § 58.1-513
      Limitations; transfer of credit; gain or loss from tax credit
  • Chapter 6. Retail Sales and Use Tax
    • § 58.1-602
      (Contingent expiration date) Definitions
      § 58.1-602
      (Contingent effective date) Definitions
      § 58.1-603.2
      (For contingent effective date and 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
      § 58.1-608.3
      Entitlement to certain sales tax revenues
      § 58.1-609.2
      Agricultural exemptions
      § 58.1-638
      Disposition of state sales and use tax revenue
  • Chapter 8. State Recordation Tax
    • § 58.1-802.2
      (For contingent expiration date, see Acts 2013, c. 766, cl. 14; for contingent repeal date, see Acts 2018, cc. 854 and 856, cl. 4, 6) Regional congestion relief fee
      § 58.1-802.3
      (For contingent effective date see Acts 2018, cc. 854 and 856) Regional transportation improvement fee
      § 58.1-811
      (For contingent expiration dates, see notes) Exemptions
      § 58.1-811
      (For contingent effective date see Acts 2018, cc. 854 and 856; for contingent expiration dates see notes) Exemptions
      § 58.1-815.4
      (Contingent effective date, and contingent expiration date) Distribution of recordation tax for certain transportation-related purposes
      § 58.1-815.4
      (Contingent expiration dates) Distribution of recordation tax for certain transportation-related purposes
  • Chapter 17. Miscellaneous Taxes
    • Article 9. Virginia Motor Vehicle Rental Tax
      • § 58.1-1741
      (For contingent expiration date, see Acts 2018, cc. 854 and 856) Disposition of revenues
      § 58.1-1741
      (For contingent effective date, see note) Disposition of revenues
    • Article 10. Regional Transient Occupancy Tax
      • § 58.1-1742
      (Contingent expiration date — see note; for contingent repeal date, see Acts 2018, cc. 854 and 856) Regional transient occupancy tax
    • Article 11. Transportation Transient Occupancy Taxes
      • § 58.1-1743
      (For contingent effective date see Acts 2018, cc. 854 and 856) Transportation district transient occupancy tax
      § 58.1-1744
      (For contingent effective date see Acts 2018, cc. 854 and 856) Local transportation transient occupancy tax
  • Subtitle II. Taxes Administered by Other Agencies
  • Chapter 22. Virginia Fuels Tax Act
    • Article 9. Disposition of Tax Revenues
      • § 58.1-2289
      (For contingent expiration, see note) Disposition of tax revenue generally
      § 58.1-2289
      (For contingent effective date, see note) Disposition of tax revenue generally
  • Chapter 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
  • Subtitle III. Local Taxes
  • Chapter 32. Real Property Tax
    • Article 1. Taxable Real Estate
      • § 58.1-3203
      Taxation of certain leasehold interests; concessions
    • Article 2. Exemptions for Elderly and Handicapped
      • § 58.1-3216
      Deferral programs; taxes to be lien on property
    • Article 2.3. Exemption for Disabled Veterans
      • § 58.1-3219.5
      Exemption from taxes on property for disabled veterans
    • Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
      • § 58.1-3221.3
      Classification of certain commercial and industrial real property and taxation of such property by certain localities
    • Article 4. Special Assessment for Land Preservation
      • § 58.1-3230
      Special classifications of real estate established and defined
      § 58.1-3231
      Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance
      § 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
      Definitions
    • Article 5. Reassessment/Assessment Cycles
      • § 58.1-3252
      In counties
    • Article 7. Reassessment/Assessment (Valuation) Procedure and Practice
      • § 58.1-3284.3
      Wetlands to be specially and separately assessed
      § 58.1-3295.2
      Assessment or exemption of certain real property conveyed or owned by a community land trust
  • 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 3. Merchants' Capital Tax
      • § 58.1-3510.02
      Separate classification of certain merchants' capital of wholesalers
  • 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
  • Chapter 38. Miscellaneous Taxes
    • Article 6. Transient Occupancy Tax
      • § 58.1-3819
      Transient occupancy tax
      § 58.1-3823
      (For contingent expiration date, see Acts 2018, c. 850) Additional transient occupancy tax for certain counties
      § 58.1-3823
      (For contingent effective date, see Acts 2018, c. 850) Additional transient occupancy tax for certain counties
      § 58.1-3825.2:1
      Additional transient occupancy tax for historic lodging properties
      § 58.1-3825.3
      Additional transient occupancy tax in Arlington County
    • Article 7.1. Food and Beverage Tax
      • § 58.1-3833
      County food and beverage tax
  • Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
    • Article 2. Collection by Treasurers, Etc
      • § 58.1-3910.1
      Collection of town taxes by county