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