{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1118.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1118.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1118.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1118.html"}],"law_id":370949,"edition_id":2,"section_id":370949,"structure_id":52826,"section_number":"58.1-1118","catch_line":"Intangible personal property assessment sheets or forms","history":"Code 1950, \u00a7 58-440; 1960, c. 508; 1984, c. 675.","full_text":"The Department shall prescribe and furnish assessment sheets or forms for the use of every commissioner of the revenue in making assessments of intangible personal property. These assessment sheets or forms shall be made out in as many copies as may be prescribed by the Department. The original and, if the Department so prescribes, one copy of each such sheet or form shall be delivered to the treasurer of the county or city; one copy shall be sent the Department, and one copy shall be retained by the commissioner of the revenue. The commissioner of the revenue shall make out an assessment sheet or form daily as and when returns are received, or in the case of additional assessments, as and when made, and shall continue so to make out such sheets or forms daily until all returns so received by him have been assessed. The commissioner of the revenue shall each day deliver the original and, if the Department so prescribes, one copy of each such sheet or form so made out that day to the treasurer of the county or city. Within ten days after the close of each month the commissioner of the revenue shall transmit to the Department its copy of the assessment sheets or forms showing assessments made throughout such month. Intangible personal property shall not be entered on the personal property book.\n\n","order_by":null,"text":{"0":{"id":1383733,"text":"The Department shall prescribe and furnish assessment sheets or forms for the use of every commissioner of the revenue in making assessments of intangible personal property. These assessment sheets or forms shall be made out in as many copies as may be prescribed by the Department. The original and, if the Department so prescribes, one copy of each such sheet or form shall be delivered to the treasurer of the county or city; one copy shall be sent the Department, and one copy shall be retained by the commissioner of the revenue. The commissioner of the revenue shall make out an assessment sheet or form daily as and when returns are received, or in the case of additional assessments, as and when made, and shall continue so to make out such sheets or forms daily until all returns so received by him have been assessed. The commissioner of the revenue shall each day deliver the original and, if the Department so prescribes, one copy of each such sheet or form so made out that day to the treasurer of the county or city. Within ten days after the close of each month the commissioner of the revenue shall transmit to the Department its copy of the assessment sheets or forms showing assessments made throughout such month. Intangible personal property shall not be entered on the personal property book.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52826,"edition_id":2,"name":"Intangible Personal Property Tax","identifier":"11","label":"chapter","depth":3,"order_by":12,"parent_id":52818,"metadata":{"child_laws":19,"child_structures":0},"date_created":"2026-08-02 03:06:25","date_modified":"2026-08-02 12:35:57","permalink":{"id":1479373,"object_type":"structure","relational_id":52826,"identifier":"11","token":"58.1\/I\/11","url":"\/58.1\/I\/11\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":370930,"structure_id":52826,"section_number":"58.1-1100","catch_line":"Intangible personal property; segregated for state taxation","url":"\/58.1-1100\/","token":"58.1\/I\/11\/58.1-1100","metadata":false},{"id":370931,"structure_id":52826,"section_number":"58.1-1101","catch_line":"Classification","url":"\/58.1-1101\/","token":"58.1\/I\/11\/58.1-1101","metadata":false},{"id":370932,"structure_id":52826,"section_number":"58.1-1102","catch_line":"Intangible personal property of certain poultry and livestock producers","url":"\/58.1-1102\/","token":"58.1\/I\/11\/58.1-1102","metadata":false},{"id":370933,"structure_id":52826,"section_number":"58.1-1103","catch_line":"Exempt professions and businesses; how property used therein taxable","url":"\/58.1-1103\/","token":"58.1\/I\/11\/58.1-1103","metadata":false},{"id":370934,"structure_id":52826,"section_number":"58.1-1104","catch_line":"To what extent dairies taxable on intangible personal property","url":"\/58.1-1104\/","token":"58.1\/I\/11\/58.1-1104","metadata":false},{"id":370935,"structure_id":52826,"section_number":"58.1-1105","catch_line":"Suppliers of pulpwood, veneer logs, mine props and railroad crossties","url":"\/58.1-1105\/","token":"58.1\/I\/11\/58.1-1105","metadata":false},{"id":370936,"structure_id":52826,"section_number":"58.1-1106","catch_line":"Situs; nonresidents, branches outside of Commonwealth","url":"\/58.1-1106\/","token":"58.1\/I\/11\/58.1-1106","metadata":false},{"id":370937,"structure_id":52826,"section_number":"58.1-1107","catch_line":"Date as of which intangible personal property must be returned","url":"\/58.1-1107\/","token":"58.1\/I\/11\/58.1-1107","metadata":false},{"id":370938,"structure_id":52826,"section_number":"58.1-1108","catch_line":"Time for filing returns; payment of tax","url":"\/58.1-1108\/","token":"58.1\/I\/11\/58.1-1108","metadata":false},{"id":370939,"structure_id":52826,"section_number":"58.1-1109","catch_line":"Extension of time for filing returns","url":"\/58.1-1109\/","token":"58.1\/I\/11\/58.1-1109","metadata":false},{"id":370941,"structure_id":52826,"section_number":"58.1-1110","catch_line":"Where to file return; duty of the commissioner of revenue; audit and assessment","url":"\/58.1-1110\/","token":"58.1\/I\/11\/58.1-1110","metadata":false},{"id":370942,"structure_id":52826,"section_number":"58.1-1111","catch_line":"Application to fiduciaries generally","url":"\/58.1-1111\/","token":"58.1\/I\/11\/58.1-1111","metadata":false},{"id":370943,"structure_id":52826,"section_number":"58.1-1112","catch_line":"Forwarding to and audit of returns by Department","url":"\/58.1-1112\/","token":"58.1\/I\/11\/58.1-1112","metadata":false},{"id":370944,"structure_id":52826,"section_number":"58.1-1113","catch_line":"Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates","url":"\/58.1-1113\/","token":"58.1\/I\/11\/58.1-1113","metadata":false},{"id":370945,"structure_id":52826,"section_number":"58.1-1114","catch_line":"Assessment and payment of deficiency; penalties; application for correction","url":"\/58.1-1114\/","token":"58.1\/I\/11\/58.1-1114","metadata":false},{"id":370946,"structure_id":52826,"section_number":"58.1-1115","catch_line":"Refund of overpayment","url":"\/58.1-1115\/","token":"58.1\/I\/11\/58.1-1115","metadata":false},{"id":370947,"structure_id":52826,"section_number":"58.1-1116","catch_line":"Failure to pay tax when due; civil penalties","url":"\/58.1-1116\/","token":"58.1\/I\/11\/58.1-1116","metadata":false},{"id":370948,"structure_id":52826,"section_number":"58.1-1117","catch_line":"How intangible personal property tax collectible","url":"\/58.1-1117\/","token":"58.1\/I\/11\/58.1-1117","metadata":false},{"id":370949,"structure_id":52826,"section_number":"58.1-1118","catch_line":"Intangible personal property assessment sheets or forms","url":"\/58.1-1118\/","token":"58.1\/I\/11\/58.1-1118","metadata":false}],"previous_section":{"id":370948,"structure_id":52826,"section_number":"58.1-1117","catch_line":"How intangible personal property tax collectible","url":"\/58.1-1117\/","token":"58.1\/I\/11\/58.1-1117","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1118\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 508; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479447,"object_type":"law","relational_id":370949,"identifier":"58.1-1118","token":"58.1\/I\/11\/58.1-1118","url":"\/58.1-1118\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1118\/","token":"58.1\/I\/11\/58.1-1118","dublin_core":{"Title":"Intangible personal property assessment sheets or forms","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1118","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>The <span class=\"dictionary\">Department<\/span> shall prescribe and furnish assessment sheets or forms for the use of every commissioner of the revenue in making assessments of intangible personal property. These assessment sheets or forms shall be made out in as many copies as may be prescribed by the <span class=\"dictionary\">Department<\/span>. The original and, if the <span class=\"dictionary\">Department<\/span> so prescribes, one copy of each such sheet or form shall be delivered to the treasurer of the county or city; one copy shall be sent the <span class=\"dictionary\">Department<\/span>, and one copy shall be retained by the commissioner of the revenue. The commissioner of the revenue shall make out an assessment sheet or form daily as and when returns are received, or in the case of additional assessments, as and when made, and shall continue so to make out such sheets or forms daily until all returns so received by him have been assessed. The commissioner of the revenue shall each day deliver the original and, if the <span class=\"dictionary\">Department<\/span> so prescribes, one copy of each such sheet or form so made out that day to the treasurer of the county or city. Within ten days after the close of each month the commissioner of the revenue shall transmit to the <span class=\"dictionary\">Department<\/span> its copy of the assessment sheets or forms showing assessments made throughout such month. Intangible personal property shall not be entered on the personal property book.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINTANGIBLE PERSONAL PROPERTY ASSESSMENT SHEETS OR FORMS (\u00a7 58.1-1118)\n\nThe Department shall prescribe and furnish assessment sheets or forms for the\nuse of every commissioner of the revenue in making assessments of intangible\npersonal property. These assessment sheets or forms shall be made out in as many\ncopies as may be prescribed by the Department. The original and, if the\nDepartment so prescribes, one copy of each such sheet or form shall be delivered\nto the treasurer of the county or city; one copy shall be sent the Department,\nand one copy shall be retained by the commissioner of the revenue. The\ncommissioner of the revenue shall make out an assessment sheet or form daily as\nand when returns are received, or in the case of additional assessments, as and\nwhen made, and shall continue so to make out such sheets or forms daily until\nall returns so received by him have been assessed. The commissioner of the\nrevenue shall each day deliver the original and, if the Department so\nprescribes, one copy of each such sheet or form so made out that day to the\ntreasurer of the county or city. Within ten days after the close of each month\nthe commissioner of the revenue shall transmit to the Department its copy of the\nassessment sheets or forms showing assessments made throughout such month.\nIntangible personal property shall not be entered on the personal property book.\n\nHISTORY: Code 1950, \u00a7 58-440; 1960, c. 508; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}