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
§ 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