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
6/17/2024

Title 58.1. Taxation (2023 Updates)

  • General Provisions of Title 58.1
    • Article 1. In General
    • § 58.1-9
      Filing of tax returns or payment of taxes by mail or otherwise; penalty
  • Subtitle I. Taxes Administered by the Department of Taxation
  • Chapter 2. Department of Taxation
  • Chapter 3. Income Tax
    • Article 1. General Provisions
    • § 58.1-301
      (Applicable to taxable years beginning on or after January 1, 2022, but before January 1, 2023) Conformity to Internal Revenue Code
      § 58.1-301
      (Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code
    • Article 10. Taxation of Corporations
    • § 58.1-400.3
      Minimum tax on certain electric suppliers
      § 58.1-402
      Virginia taxable income
      § 58.1-416
      (Contingent expiration date — See Editor's note) When certain other sales deemed in the Commonwealth
      § 58.1-416
      (Contingent effective date — See Editor's note) When certain other sales deemed in the Commonwealth
      § 58.1-422.1
      Retail companies; apportionment
      § 58.1-422.5
      (Contingent effective date — See Editor's note) Internet root infrastructure providers
    • Article 13.2. Neighborhood Assistance Act Tax Credit
    • § 58.1-439.22
      Donations of professional services
    • Article 13.4. Virginia Housing Opportunity Tax Credit Act
    • § 58.1-439.30
      Virginia housing opportunity tax credit
    • Article 14. Accounting, Returns, Procedures for Corporations
    • § 58.1-442
      Separate, combined, or consolidated returns of affiliated corporations
    • Article 20.1. Virginia Land Conservation Incentives Act of 1999
    • § 58.1-512
      Land preservation tax credits for individuals and corporations
  • Chapter 12. Bank Franchise Tax
    • § 58.1-1206
      (Effective until July 1, 2025) Deductions from gross capital
      § 58.1-1206
      (Effective July 1, 2025) Deductions from gross capital
      § 58.1-1207
      (Effective until July 1, 2025) Filing of return and payment of tax
      § 58.1-1207
      (Effective July 1, 2025) Filing of return and payment of tax
      § 58.1-1212
      (Effective until July 1, 2025) Record of deposits through branches required
      § 58.1-1212
      (Effective July 1, 2025) Record of deposits through branches required
  • Chapter 17. Miscellaneous Taxes
  • 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
      § 58.1-1817
      Installment agreements for the payment of taxes
  • Chapter 19. Worker Misclassification
  • Subtitle II. Taxes Administered by Other Agencies
  • Subtitle III. Local Taxes
  • Chapter 31. Local Officers
    • Article 1. Commissioners of the Revenue
    • § 58.1-3108
      Commissioner to render taxpayer assistance and may go to convenient places to receive returns; advertisement by commissioner
  • Chapter 32. Real Property Tax
    • Article 2. Exemptions for Elderly Individuals and Individuals with Disabilities
    • § 58.1-3210
      Exemption or deferral of taxes on property of certain elderly individuals and individuals with disabilities
      § 58.1-3213.1
      Notice of local real estate tax exemption or deferral program for elderly individuals and individuals with disabilities
    • Article 2.3. Exemption for Disabled Veterans
    • § 58.1-3219.6
      Application for exemption
    • Article 4. Special Assessment for Land Preservation
    • § 58.1-3230
      Special classifications of real estate established and defined
      § 58.1-3234
      Application by property owners for assessment, etc., under ordinance; continuation of assessment, etc.
    • Article 4.1. Tax Increment Financing
    • § 58.1-3245.2
      Tax increment financing
    • Article 4.2. Local Enterprise Zone Development Taxation Program
    • § 58.1-3245.8
      Adoption of local enterprise zone development taxation program
    • Article 5. Reassessment/Assessment Cycles
    • § 58.1-3256
      Reassessment in towns; appeals of assessments
    • Article 8. Reassessment Record/Land Book, Communication of Documents to Commissioner of Revenue
    • § 58.1-3303
      Clerks to forward copies of certain receipts and make certain reports regarding deeds and property transfers to local commissioners and Department
    • Article 9. Levy
    • § 58.1-3321
      Effect on rate when assessment results in tax increase; public hearings; referendum
    • Article 10. Public Disclosure/Access to Records
    • § 58.1-3330
      Notice of change in assessment
    • Article 14. Boards of Equalization
    • § 58.1-3378
      Sittings; notices thereof
  • 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 1.01. Alternative Tax Rates for Elderly Individuals and Individuals with Disabilities
    • § 58.1-3506.1
      Other classification for taxation of certain tangible personal property owned by certain elderly individuals and individuals with disabilities
      § 58.1-3506.6
      Notice of local tangible personal property tax relief program for elderly individuals and individuals with disabilities
  • 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
  • Chapter 37. License Taxes
    • § 58.1-3703.1
      Uniform ordinance provisions
      § 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
    • Article 7.1. Food and Beverage Tax
    • § 58.1-3833
      County food and beverage 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 2. Collection by Treasurers, Etc
    • § 58.1-3916
      Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc.
    • 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
      § 58.1-3975
      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
    • § 58.1-4006
      Powers of the Director
      § 58.1-4024
      Employees of the Department
  • Chapter 41. Casino Gaming
    • Article 3. Licenses
    • § 58.1-4108
      Operator's license required; capital investment; equity interest; transferability; fee
    • Article 4. Supplier's Permits
    • § 58.1-4114
      Supplier's permits; penalty
    • Article 6. Service Permits
    • § 58.1-4119
      Application for service permit