Taxes Administered by the Department of Taxation

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Subtitle I of the Code of Virginia, titled “Taxes Administered by the Department of Taxation.” It is part of Title 58.1 “Taxation”. It contains 762 laws divided across 68 structures.

Chapter 1	General Provisions
Chapter 2	Department of Taxation
Chapter 3	Income Tax
Chapter 6	Retail Sales and Use Tax
Chapter 6.1	Virginia Tire Recycling Fee
Chapter 6.2	Virginia Communications Sales and Use Tax
Chapter 10	Cigarette Tax
Chapter 7	Beer and Beverage Excise Tax [Repealed]
Chapter 8	State Recordation Tax
Chapter 9	Virginia Estate Tax
Chapter 10.1	Enforcement of Illegal Sale or Distribution of Cigarettes Act
Chapter 11	Intangible Personal Property Tax
Chapter 19	Worker Misclassification
Chapter 12	Bank Franchise Tax
Chapter 14	Virginia Watercraft Sales and Use Tax
Chapter 15	Virginia Aircraft Sales and Use Tax
Chapter 16	Forest Products Tax
Chapter 17	Miscellaneous Taxes
Chapter 18	Enforcement, Collection, Refund, Remedies and Review of State Taxes