{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1.html"}],"law_id":85625,"edition_id":1,"section_id":85625,"structure_id":14526,"section_number":"58.1-1","catch_line":"Definitions","history":"Code 1950, \u00a7\u00a7 58-1 through 58-4, 58-5 through 58-8; 1964, c. 468; 1972, c. 88; 1984, c. 675; 1997, c. 694.","full_text":"As used in this title:\n\t\t“Department” means the Department of Taxation. Whenever the words “Department of Taxation,” or other words denoting that Department, appear in any provision of law or in any legal or other proceeding or in any other manner, the same shall be construed to mean the Tax Commissioner. When any provision of law imposes a duty upon, or vests power in, the Department, such duty shall be performed and such power shall be exercised by the Tax Commissioner.\n\t\t“Resident” for purposes of taxation, except as to Chapter 3 (\u00a7 58.1-300 et seq.) of this title or as otherwise specifically provided, includes every person domiciled in the Commonwealth on the first day of any tax year, and every other person who has had his place of abode in the Commonwealth for the longer portion of the twelve months next preceding January 1 in each year, unless on or before that day he has changed his place of abode to a place outside the Commonwealth with the bona fide intention of continuing actually to abide permanently outside the Commonwealth.\n\t\tThe fact that a person who has so changed his place of abode, within six months from so doing, again abides within the Commonwealth shall be prima facie evidence that he did not intend permanently to have his actual place of abode outside the Commonwealth. Such person so changing his actual place of abode and not intending permanently to continue it outside the Commonwealth and not having listed his property for taxation as a resident of the Commonwealth for the purpose of having his personal property listed for taxation in the Commonwealth, shall be deemed to have resided on the day when such property should have been listed, at his last place of abode in the Commonwealth. The fact that a person whose place of abode during the greater portion of such twelve months has been in the Commonwealth does not claim or exercise the right to vote at public elections in the Commonwealth shall not, of itself, constitute him a nonresident of the Commonwealth within the meaning of this term.\n\t\t“Tax Commissioner” means the chief executive officer of the Department of Taxation or his delegate.\n\t\t“Tax day” or “date of assessment,” except as otherwise specifically provided, is January 1 of each year.\n\t\t“Tax exempt organization” or “an organization exempt from taxation under \u00a7 501(c) of the Internal Revenue Code” means any corporation, partnership, organization or trust which has received written notice of its exempt status from the Internal Revenue Service, if such notice is required by the Internal Revenue Service to obtain exempt status.\n\t\t“Tax year,” except when otherwise specifically provided, begins on January 1 of each year and ends on December 31 of each year.\n\t\t“Taxes” and “levies” as used in this title are synonymous. The terms “taxes” and “levies,” however, shall not include the assessments for local improvements provided for in Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of Title 15.2 or the charter of any city or town.\n\t\t“Taxpayer” includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth.","order_by":null,"text":{"0":{"id":306698,"text":"As used in this title:\n\t\t“Department” means the Department of Taxation. Whenever the words “Department of Taxation,” or other words denoting that Department, appear in any provision of law or in any legal or other proceeding or in any other manner, the same shall be construed to mean the Tax Commissioner. When any provision of law imposes a duty upon, or vests power in, the Department, such duty shall be performed and such power shall be exercised by the Tax Commissioner.\n\t\t“Resident” for purposes of taxation, except as to Chapter 3 (\u00a7 58.1-300 et seq.) of this title or as otherwise specifically provided, includes every person domiciled in the Commonwealth on the first day of any tax year, and every other person who has had his place of abode in the Commonwealth for the longer portion of the twelve months next preceding January 1 in each year, unless on or before that day he has changed his place of abode to a place outside the Commonwealth with the bona fide intention of continuing actually to abide permanently outside the Commonwealth.\n\t\tThe fact that a person who has so changed his place of abode, within six months from so doing, again abides within the Commonwealth shall be prima facie evidence that he did not intend permanently to have his actual place of abode outside the Commonwealth. Such person so changing his actual place of abode and not intending permanently to continue it outside the Commonwealth and not having listed his property for taxation as a resident of the Commonwealth for the purpose of having his personal property listed for taxation in the Commonwealth, shall be deemed to have resided on the day when such property should have been listed, at his last place of abode in the Commonwealth. The fact that a person whose place of abode during the greater portion of such twelve months has been in the Commonwealth does not claim or exercise the right to vote at public elections in the Commonwealth shall not, of itself, constitute him a nonresident of the Commonwealth within the meaning of this term.\n\t\t“Tax Commissioner” means the chief executive officer of the Department of Taxation or his delegate.\n\t\t“Tax day” or “date of assessment,” except as otherwise specifically provided, is January 1 of each year.\n\t\t“Tax exempt organization” or “an organization exempt from taxation under \u00a7 501(c) of the Internal Revenue Code” means any corporation, partnership, organization or trust which has received written notice of its exempt status from the Internal Revenue Service, if such notice is required by the Internal Revenue Service to obtain exempt status.\n\t\t“Tax year,” except when otherwise specifically provided, begins on January 1 of each year and ends on December 31 of each year.\n\t\t“Taxes” and “levies” as used in this title are synonymous. The terms “taxes” and “levies,” however, shall not include the assessments for local improvements provided for in Article 2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of Title 15.2 or the charter of any city or town.\n\t\t“Taxpayer” includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14526,"edition_id":1,"name":"In General","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":14525,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251963,"object_type":"structure","relational_id":14526,"identifier":"1","token":"58.1\/0\/1","url":"\/58.1\/0\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14525,"edition_id":1,"name":"General Provisions of Title 58.1","identifier":"0","label":"chapter","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:48:31","date_modified":"2026-06-26 03:48:31","permalink":{"id":251961,"object_type":"structure","relational_id":14525,"identifier":"0","token":"58.1\/0","url":"\/58.1\/0\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":85625,"structure_id":14526,"section_number":"58.1-1","catch_line":"Definitions","url":"\/58.1-1\/","token":"58.1\/0\/1\/58.1-1","metadata":false},{"id":55964,"structure_id":14526,"section_number":"58.1-10","catch_line":"Collection of taxes accrued prior to repeal","url":"\/58.1-10\/","token":"58.1\/0\/1\/58.1-10","metadata":false},{"id":62599,"structure_id":14526,"section_number":"58.1-11","catch_line":"Oaths or affirmations unnecessary on returns; misdemeanor to make false return","url":"\/58.1-11\/","token":"58.1\/0\/1\/58.1-11","metadata":false},{"id":77678,"structure_id":14526,"section_number":"58.1-12","catch_line":"Payment of tax by bad check","url":"\/58.1-12\/","token":"58.1\/0\/1\/58.1-12","metadata":false},{"id":74293,"structure_id":14526,"section_number":"58.1-13","catch_line":"State taxes to be paid into the general fund","url":"\/58.1-13\/","token":"58.1\/0\/1\/58.1-13","metadata":false},{"id":82222,"structure_id":14526,"section_number":"58.1-13.1","catch_line":"Repealed","url":"\/58.1-13.1\/","token":"58.1\/0\/1\/58.1-13.1","metadata":false},{"id":61003,"structure_id":14526,"section_number":"58.1-14","catch_line":"Out-of-state tax collections","url":"\/58.1-14\/","token":"58.1\/0\/1\/58.1-14","metadata":false},{"id":77006,"structure_id":14526,"section_number":"58.1-15","catch_line":"Rate of interest","url":"\/58.1-15\/","token":"58.1\/0\/1\/58.1-15","metadata":false},{"id":79562,"structure_id":14526,"section_number":"58.1-16","catch_line":"Overcollection of tax","url":"\/58.1-16\/","token":"58.1\/0\/1\/58.1-16","metadata":false},{"id":63153,"structure_id":14526,"section_number":"58.1-17","catch_line":"Donations to the general fund","url":"\/58.1-17\/","token":"58.1\/0\/1\/58.1-17","metadata":false},{"id":85276,"structure_id":14526,"section_number":"58.1-2","catch_line":"Reciprocal agreements with other states for collection of taxes","url":"\/58.1-2\/","token":"58.1\/0\/1\/58.1-2","metadata":false},{"id":57817,"structure_id":14526,"section_number":"58.1-3","catch_line":"Secrecy of information; penalties","url":"\/58.1-3\/","token":"58.1\/0\/1\/58.1-3","metadata":false},{"id":83522,"structure_id":14526,"section_number":"58.1-3.1","catch_line":"Availability of information necessary to audit local tax returns and other such privileged or confidential tax information","url":"\/58.1-3.1\/","token":"58.1\/0\/1\/58.1-3.1","metadata":false},{"id":77752,"structure_id":14526,"section_number":"58.1-3.2","catch_line":"Attorney General's and Tax Commissioner's authority to request and share information","url":"\/58.1-3.2\/","token":"58.1\/0\/1\/58.1-3.2","metadata":false},{"id":84736,"structure_id":14526,"section_number":"58.1-3.3","catch_line":"Deemed consent to disclosure","url":"\/58.1-3.3\/","token":"58.1\/0\/1\/58.1-3.3","metadata":false},{"id":60759,"structure_id":14526,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","url":"\/58.1-3.4\/","token":"58.1\/0\/1\/58.1-3.4","metadata":false},{"id":76891,"structure_id":14526,"section_number":"58.1-4","catch_line":"Person preparing tax return for another not to disclose information without consent","url":"\/58.1-4\/","token":"58.1\/0\/1\/58.1-4","metadata":false},{"id":59683,"structure_id":14526,"section_number":"58.1-5","catch_line":"Persons, etc., engaged in more than one business","url":"\/58.1-5\/","token":"58.1\/0\/1\/58.1-5","metadata":false},{"id":65963,"structure_id":14526,"section_number":"58.1-6","catch_line":"Priority of taxes, etc., in distributions","url":"\/58.1-6\/","token":"58.1\/0\/1\/58.1-6","metadata":false},{"id":60022,"structure_id":14526,"section_number":"58.1-7","catch_line":"Same; liability of recipient of improper corporate distribution","url":"\/58.1-7\/","token":"58.1\/0\/1\/58.1-7","metadata":false},{"id":73774,"structure_id":14526,"section_number":"58.1-8","catch_line":"Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday","url":"\/58.1-8\/","token":"58.1\/0\/1\/58.1-8","metadata":false},{"id":74929,"structure_id":14526,"section_number":"58.1-9","catch_line":"Filing of tax returns or payment of taxes by mail or otherwise; penalty","url":"\/58.1-9\/","token":"58.1\/0\/1\/58.1-9","metadata":false}],"next_section":{"id":55964,"structure_id":14526,"section_number":"58.1-10","catch_line":"Collection of taxes accrued prior to repeal","url":"\/58.1-10\/","token":"58.1\/0\/1\/58.1-10","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1964, chapter 468; in 1972, chapter 88; in 1984, chapter 675; in 1997, chapter 694<\/a>.<\/p>","references":[{"id":56144,"section_number":"15.2-5946","catch_line":"Entitlement to tax revenues derived from the operation of a Facility","order_by":null,"url":"\/15.2-5946\/"}],"refers_to":[{"id":70381,"section_number":"15.2-2404","catch_line":"Authority to impose taxes or assessments for local improvements; purposes","order_by":null,"url":"\/15.2-2404\/"},{"id":55031,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","order_by":null,"url":"\/58.1-300\/"}],"permalink":{"id":251965,"object_type":"law","relational_id":85625,"identifier":"58.1-1","token":"58.1\/0\/1\/58.1-1","url":"\/58.1-1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1\/","token":"58.1\/0\/1\/58.1-1","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this title:\n\t\t“Department<\/span>” means the Department<\/span> of Taxation. Whenever the words “Department<\/span> of Taxation,” or other words denoting that Department<\/span>, appear in any provision of law<\/span> or in any legal or other proceeding or in any other manner, the same shall be construed to mean the Tax Commissioner<\/span>. When any provision of law<\/span> imposes a duty upon, or vests power in, the Department<\/span>, such duty shall be performed and such power shall be exercised by the Tax Commissioner<\/span>.\n\t\t“Resident<\/span>” for purposes of taxation, except as to Chapter 3 (\u00a7 58.1-300<\/a> et seq.) of this title or as otherwise specifically provided, includes every person domiciled in the Commonwealth on the first day of any tax year, and every other person who has had his place of abode in the Commonwealth for the longer portion of the twelve months next preceding January 1 in each year, unless on or before that day he has changed his place of abode to a place outside the Commonwealth with the bona fide intention of continuing actually to abide permanently outside the Commonwealth.\n\t\tThe fact<\/span> that a person who has so changed his place of abode, within six months from so doing, again abides within the Commonwealth shall be prima facie evidence<\/span> that he did not intend permanently to have his actual place of abode outside the Commonwealth. Such person so changing his actual place of abode and not intending permanently to continue it outside the Commonwealth and not having listed his property for taxation as a resident<\/span> of the Commonwealth for the purpose of having his personal property listed for taxation in the Commonwealth, shall be deemed to have resided on the day when such property should have been listed, at his last place of abode in the Commonwealth. The fact<\/span> that a person whose place of abode during the greater portion of such twelve months has been in the Commonwealth does not claim or exercise the right to vote at public elections in the Commonwealth shall not, of itself, constitute him a nonresident of the Commonwealth within the meaning of this term.\n\t\t“Tax Commissioner<\/span>” means the chief executive officer of the Department<\/span> of Taxation or his delegate.\n\t\t“Tax day” or “date of assessment,” except as otherwise specifically provided, is January 1 of each year.\n\t\t“Tax exempt organization<\/span>” or “an organization exempt from taxation under \u00a7 501(c) of the Internal Revenue Code” means any corporation, partnership, organization or trust which has received written notice of its exempt status from the Internal Revenue Service, if such notice is required by the Internal Revenue Service to obtain exempt status.\n\t\t“Tax year,” except when otherwise specifically provided, begins on January 1 of each year and ends on December 31 of each year.\n\t\t“Taxes” and “levies” as used in this title are synonymous. The terms “taxes” and “levies,” however, shall not include the assessments for local improvements provided for in Article 2 (\u00a7 15.2-2404<\/a> et seq.) of Chapter 24 of Title 15.2 or the charter of any city or town.\n\t\t“Taxpayer<\/span>” includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws<\/span> of this Commonwealth, or under the ordinances<\/span>, resolutions or orders<\/span> of any county, city, town or other political subdivision of this Commonwealth.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-1)\n\nAs used in this title:\n\t\t“Department” means the Department of Taxation. Whenever the words\n“Department of Taxation,” or other words denoting that Department,\nappear in any provision of law or in any legal or other proceeding or in any\nother manner, the same shall be construed to mean the Tax Commissioner. When any\nprovision of law imposes a duty upon, or vests power in, the Department, such\nduty shall be performed and such power shall be exercised by the Tax\nCommissioner.\n\t\t“Resident” for purposes of taxation, except as to Chapter 3 (\u00a7\n58.1-300 et seq.) of this title or as otherwise specifically provided, includes\nevery person domiciled in the Commonwealth on the first day of any tax year, and\nevery other person who has had his place of abode in the Commonwealth for the\nlonger portion of the twelve months next preceding January 1 in each year,\nunless on or before that day he has changed his place of abode to a place\noutside the Commonwealth with the bona fide intention of continuing actually to\nabide permanently outside the Commonwealth.\n\t\tThe fact that a person who has so changed his place of abode, within six\nmonths from so doing, again abides within the Commonwealth shall be prima facie\nevidence that he did not intend permanently to have his actual place of abode\noutside the Commonwealth. Such person so changing his actual place of abode and\nnot intending permanently to continue it outside the Commonwealth and not having\nlisted his property for taxation as a resident of the Commonwealth for the\npurpose of having his personal property listed for taxation in the Commonwealth,\nshall be deemed to have resided on the day when such property should have been\nlisted, at his last place of abode in the Commonwealth. The fact that a person\nwhose place of abode during the greater portion of such twelve months has been\nin the Commonwealth does not claim or exercise the right to vote at public\nelections in the Commonwealth shall not, of itself, constitute him a nonresident\nof the Commonwealth within the meaning of this term.\n\t\t“Tax Commissioner” means the chief executive officer of the\nDepartment of Taxation or his delegate.\n\t\t“Tax day” or “date of assessment,” except as otherwise\nspecifically provided, is January 1 of each year.\n\t\t“Tax exempt organization” or “an organization exempt from\ntaxation under \u00a7 501(c) of the Internal Revenue Code” means any\ncorporation, partnership, organization or trust which has received written\nnotice of its exempt status from the Internal Revenue Service, if such notice is\nrequired by the Internal Revenue Service to obtain exempt status.\n\t\t“Tax year,” except when otherwise specifically provided, begins on\nJanuary 1 of each year and ends on December 31 of each year.\n\t\t“Taxes” and “levies” as used in this title are\nsynonymous. The terms “taxes” and “levies,” however,\nshall not include the assessments for local improvements provided for in Article\n2 (\u00a7 15.2-2404 et seq.) of Chapter 24 of Title 15.2 or the charter of any city\nor town.\n\t\t“Taxpayer” includes every person, corporation, partnership,\norganization, trust or estate subject to taxation under the laws of this\nCommonwealth, or under the ordinances, resolutions or orders of any county,\ncity, town or other political subdivision of this Commonwealth.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-1 through 58-4, 58-5 through 58-8; 1964, c. 468;\n1972, c. 88; 1984, c. 675; 1997, c. 694.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}