Intangible Personal Property Tax

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This is Chapter 11 of the Code of Virginia, titled “Intangible Personal Property Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 19 sections.

§ 58.1-1100	Intangible personal property; segregated for state taxation
§ 58.1-1101	Classification
§ 58.1-1102	Intangible personal property of certain poultry and livestock producers
§ 58.1-1103	Exempt professions and businesses; how property used therein taxable
§ 58.1-1104	To what extent dairies taxable on intangible personal property
§ 58.1-1105	Suppliers of pulpwood, veneer logs, mine props and railroad crossties
§ 58.1-1106	Situs; nonresidents, branches outside of Commonwealth
§ 58.1-1107	Date as of which intangible personal property must be returned
§ 58.1-1108	Time for filing returns; payment of tax
§ 58.1-1109	Extension of time for filing returns
§ 58.1-1110	Where to file return; duty of the commissioner of revenue; audit and assessment
§ 58.1-1111	Application to fiduciaries generally
§ 58.1-1112	Forwarding to and audit of returns by Department
§ 58.1-1113	Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates
§ 58.1-1114	Assessment and payment of deficiency; penalties; application for correction
§ 58.1-1115	Refund of overpayment
§ 58.1-1116	Failure to pay tax when due; civil penalties
§ 58.1-1117	How intangible personal property tax collectible
§ 58.1-1118	Intangible personal property assessment sheets or forms