Virginia Law

Code of Virginia

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Code of Virginia
Title 58.1. Taxation
1/26/2020

Title 58.1. Taxation (2019 Updates)

  • 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
      • § 58.1-339.2
      Historic rehabilitation tax credit
    • Article 10. Taxation of Corporations
      • § 58.1-402
      Virginia taxable income
      § 58.1-405.1
      Eligibility of companies for apportionment modification; certification by the Virginia Economic Development Partnership Authority
    • Article 13.3. Education Improvement Scholarships Tax Credits
      • § 58.1-439.25
      (Applicable to taxable years beginning before January 1, 2024) Definitions
      § 58.1-439.25
      (Applicable to taxable years beginning January 1, 2024) Definitions
      § 58.1-439.28
      (Applicable to taxable years beginning before January 1, 2024) Guidelines for scholarship foundations
      § 58.1-439.28
      (Applicable to taxable years beginning January 1, 2024) Guidelines for scholarship foundations
    • 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
    • § 58.1-603.1
      (Effective until January 1, 2020; for contingent expiration date, see Acts 2018, c. 850) Additional state sales tax in certain counties and cities
      § 58.1-603.1
      (Effective January 1, 2020; for contingent expiration date, see note) Additional state sales tax in certain counties and cities
      § 58.1-604.01
      (Effective until January 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 January 1, 2020; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities
      § 58.1-605.1
      Additional local sales tax in Halifax County; use of revenues for construction or renovation of schools
      § 58.1-606.1
      Additional local use tax in Halifax County; use of revenues for construction or renovation of schools
      § 58.1-609.11
      Exemptions for nonprofit entities
      § 58.1-611.1
      (Effective until January 1, 2020) Rate of tax on sales of food purchased for human consumption
      § 58.1-611.1
      (Effective January 1, 2020) Rate of tax on sales of food purchased for human consumption and essential personal hygiene products
      § 58.1-612.1
      Tax collectible from marketplace facilitators; "marketplace facilitator" defined
      § 58.1-625
      (Effective until July 1, 2022) Collection of tax
      § 58.1-626
      Repealed
      § 58.1-626.1
      Absorption of tax permitted
  • Chapter 8. State Recordation Tax
  • Chapter 11. Intangible Personal Property Tax
  • Chapter 17. Miscellaneous Taxes
    • Article 9. Virginia Motor Vehicle Rental Tax
      • § 58.1-1738
      Administration of the tax
  • Subtitle II. Taxes Administered by Other Agencies
  • Chapter 22. Virginia Fuels Tax Act
    • Article 3. Motor Fuel Tax; Liability
      • § 58.1-2217.1
      (Effective July 1, 2021; contingent expiration date) Additional taxes levied; rate
  • Chapter 22.1. Motor Vehicle Fuels Sales Tax in Certain Transportation Districts
    • § 58.1-2295.1
      (Contingent expiration date — see notes) Levy of tax in Interstate 81 Corridor; payment of tax
  • Chapter 25. License Tax on Certain Insurance Companies
  • Chapter 27. Road Tax on Motor Carriers
    • § 58.1-2701
      (Contingent expiration date — see notes) Amount of tax
  • Subtitle III. Local Taxes
  • Chapter 31. Local Officers
    • Article 2. Treasurers
      • § 58.1-3131
      Warrants; recordkeeping requirements; release of information
  • 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
      § 58.1-3212
      Local restrictions and exemptions
    • Article 2.3. Exemption for Disabled Veterans
      • § 58.1-3219.5
      Exemption from taxes on property for disabled veterans
    • Article 2.4. Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action
      • § 58.1-3219.9
      Exemption from taxes on property of surviving spouses of members of the armed forces killed in action
    • Article 2.5. Exemption for Surviving Spouses of Certain Persons Killed in the Line of Duty
      • § 58.1-3219.14
      Exemption from taxes on property of surviving spouses of certain persons killed in the line of duty
    • Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
      • § 58.1-3228.1
      Partial exemption from real property taxes for flood mitigation efforts
    • Article 4. Special Assessment for Land Preservation
      • § 58.1-3231
      Authority of counties, cities and towns to adopt ordinances; general reassessment following adoption of ordinance
  • 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
  • Chapter 36. Tax Exempt Property
    • Article 5. Other Exempt Property
      • § 58.1-3660
      Certified pollution control equipment and facilities
  • Chapter 37. License Taxes
    • § 58.1-3713
      Local gas road improvement and Virginia Coalfield Economic Development Authority tax
      § 58.1-3715.1
      License requirements for mobile food units
  • Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
    • Article 2. Collection by Treasurers, Etc
      • § 58.1-3919.1
      Use of private collectors by treasurers for the collection of delinquent local taxes
    • Article 3. Collection by Distress, Suit, Lien, Etc
      • § 58.1-3947
      Lease of real estate for collection of taxes
    • Article 4. Bill in Equity for Sale of Delinquent Tax Lands
      • § 58.1-3970.1
      Appointment of special commissioner to execute title to certain real estate with delinquent taxes or liens to localities
  • Subtitle IV. Other Sources of State Revenue
  • Chapter 40. Virginia Lottery Law