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