{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1100.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1100.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1100.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1100.html"}],"law_id":86605,"edition_id":1,"section_id":86605,"structure_id":14380,"section_number":"58.1-1100","catch_line":"Intangible personal property; segregated for state taxation","history":"Code 1950, \u00a7 58-405; 1981, c. 145; 1982, c. 633; 1983, cc. 552, 555; 1984, cc. 680, 729.","full_text":"Intangible personal property, including capital of a trade or business of any person, firm or corporation, except for merchants&#8217; capital as defined in \u00a7 58.1-3510 which shall be subject to local taxation, is hereby segregated for state taxation only.","order_by":null,"text":{"0":{"id":310187,"text":"Intangible personal property, including capital of a trade or business of any person, firm or corporation, except for merchants&#8217; capital as defined in \u00a7 58.1-3510 which shall be subject to local taxation, is hereby segregated for state taxation only.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14380,"edition_id":1,"name":"Intangible Personal Property Tax","identifier":"11","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:56","date_modified":"2026-06-26 03:47:56","permalink":{"id":252371,"object_type":"structure","relational_id":14380,"identifier":"11","token":"58.1\/I\/11","url":"\/58.1\/I\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","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":86605,"structure_id":14380,"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":85777,"structure_id":14380,"section_number":"58.1-1101","catch_line":"Classification","url":"\/58.1-1101\/","token":"58.1\/I\/11\/58.1-1101","metadata":false},{"id":77570,"structure_id":14380,"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":66740,"structure_id":14380,"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":66537,"structure_id":14380,"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":71013,"structure_id":14380,"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":62107,"structure_id":14380,"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":78274,"structure_id":14380,"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":55714,"structure_id":14380,"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":56933,"structure_id":14380,"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":79792,"structure_id":14380,"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":57042,"structure_id":14380,"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":74457,"structure_id":14380,"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":75886,"structure_id":14380,"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":57427,"structure_id":14380,"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":79275,"structure_id":14380,"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":62634,"structure_id":14380,"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":70638,"structure_id":14380,"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":82483,"structure_id":14380,"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}],"next_section":{"id":85777,"structure_id":14380,"section_number":"58.1-1101","catch_line":"Classification","url":"\/58.1-1101\/","token":"58.1\/I\/11\/58.1-1101","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1100\/","history_text":"<p>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 1981, chapter 145; in 1982, chapter 633; in 1983, chapters 552 and 555; in 1984, chapters 680 and 729.<\/p>","references":[{"id":77570,"section_number":"58.1-1102","catch_line":"Intangible personal property of certain poultry and livestock producers","order_by":null,"url":"\/58.1-1102\/"},{"id":66740,"section_number":"58.1-1103","catch_line":"Exempt professions and businesses; how property used therein taxable","order_by":null,"url":"\/58.1-1103\/"},{"id":66537,"section_number":"58.1-1104","catch_line":"To what extent dairies taxable on intangible personal property","order_by":null,"url":"\/58.1-1104\/"},{"id":71013,"section_number":"58.1-1105","catch_line":"Suppliers of pulpwood, veneer logs, mine props and railroad crossties","order_by":null,"url":"\/58.1-1105\/"},{"id":80254,"section_number":"58.1-3500","catch_line":"Defined and segregated for local taxation","order_by":null,"url":"\/58.1-3500\/"}],"refers_to":[{"id":61304,"section_number":"58.1-3510","catch_line":"Definition of merchants' capital","order_by":null,"url":"\/58.1-3510\/"}],"permalink":{"id":252373,"object_type":"law","relational_id":86605,"identifier":"58.1-1100","token":"58.1\/I\/11\/58.1-1100","url":"\/58.1-1100\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1100\/","token":"58.1\/I\/11\/58.1-1100","dublin_core":{"Title":"Intangible personal property; segregated for state taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1100","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Intangible personal property, including capital of a trade or business of any person, firm or corporation, except for merchants&#8217; capital as defined in \u00a7&nbsp;<a class=\"law\" title=\"Definition of merchants&#039; capital\" href=\"\/58.1-3510\/\">58.1-3510<\/a> which shall be subject to local taxation, is hereby segregated for state taxation only.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINTANGIBLE PERSONAL PROPERTY; SEGREGATED FOR STATE TAXATION (\u00a7 58.1-1100)\n\nIntangible personal property, including capital of a trade or business of any\nperson, firm or corporation, except for merchants&#8217; capital as defined in\n\u00a7 58.1-3510 which shall be subject to local taxation, is hereby segregated for\nstate taxation only.\n\nHISTORY: Code 1950, \u00a7 58-405; 1981, c. 145; 1982, c. 633; 1983, cc. 552, 555;\n1984, cc. 680, 729.","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}}