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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>371874</law_id><section_number>58.1-3514</section_number><catch_line>When cargo in transit not deemed to have acquired a situs for taxation</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="4" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="4" identifier="35">Tangible Personal Property, Machinery and Tools and Merchants' Capital</unit><unit label="article" level="4" order_by="6" identifier="4">Situs for Taxation</unit></structure><text>
						<section><p>Cargo, merchandise and equipment in transit which is stored, located or housed temporarily in a marine or airport terminal prior to being transported by vessels or aircraft to a point outside the Commonwealth, shall not acquire a situs for property taxation by the Commonwealth or any of its counties, cities or towns.</p></section></text><history>Code 1950, &#xA7; 58-834.3; 1983, c. 225; 1984, c. 675.</history><metadata></metadata></law>
