Tax Day/filing Of Returns
This is Article 5 of the Code of Virginia, titled “Tax Day/filing Of Returns.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 35, titled “Tangible Personal Property, Machinery And Tools And Merchants' Capital.” It’s comprised of the following 8 sections.
- § 58.1-3515
- Tax day January 1
- § 58.1-3516
- Proration of personal property tax
- § 58.1-3516.1
- Payment of taxes prorated under § 58.1-3516
- § 58.1-3516.2
- Payment of taxes on leased property by lessee; information to be furnished by lessor
- § 58.1-3517
- Department of Taxation to prescribe and furnish forms of returns; use of local forms
- § 58.1-3518
- Taxpayers to file returns
- § 58.1-3518.1
- Alternative method of filing returns for motor vehicles, trailers and boats
- § 58.1-3519
- Commissioner to assess property if taxpayer fails to file return