Situs for Taxation

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This is Article 4 of the Code of Virginia, titled “Situs for Taxation.” It is part of Chapter 35 “Tangible Personal Property, Machinery and Tools and Merchants' Capital”, which is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

It’s comprised of the following 4 sections.

§ 58.1-3511	Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment
§ 58.1-3512	When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation
§ 58.1-3513	When imports deemed to acquire situs
§ 58.1-3514	When cargo in transit not deemed to have acquired a situs for taxation