Tax Day/Filing of Returns

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This is Article 5 of the Code of Virginia, titled “Tax Day/Filing of Returns.” 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 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