{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1102.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1102.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1102.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1102.html"}],"law_id":77570,"edition_id":1,"section_id":77570,"structure_id":14380,"section_number":"58.1-1102","catch_line":"Intangible personal property of certain poultry and livestock producers","history":"Code 1950, \u00a7\u00a7 58-412.1, 58-412.2; 1952, c. 679; 1956, c. 618; 1982, c. 633; 1984, c. 675.","full_text":"A\n\nAny person, firm or corporation who or which enters into contracts with farmers for the production of poultry or livestock under which contracts such person, firm or corporation furnishes the poultry or livestock and feed and other supplies therefor and assumes all financial risks, including all losses in the growing and marketing of such poultry or livestock, shall be subject to the intangible personal property tax under § 58.1-1100 and not as a merchant. Such poultry and livestock shall not be included in such intangible personal property but shall be assessable locally as tangible personal property.B\n\nAny person, firm or corporation who or which processes poultry to a product ready for human consumption, except for cooking, in a process in which machinery or mechanical devices, or both, play a material or significant part, and who or which sells such products to customers, subject to wholesale merchants’ license taxation shall be taxable under § 58.1-1100.","order_by":null,"text":{"0":{"id":278289,"text":"Any person, firm or corporation who or which enters into contracts with farmers for the production of poultry or livestock under which contracts such person, firm or corporation furnishes the poultry or livestock and feed and other supplies therefor and assumes all financial risks, including all losses in the growing and marketing of such poultry or livestock, shall be subject to the intangible personal property tax under § 58.1-1100 and not as a merchant. Such poultry and livestock shall not be included in such intangible personal property but shall be assessable locally as tangible personal property.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":278290,"text":"Any person, firm or corporation who or which processes poultry to a product ready for human consumption, except for cooking, in a process in which machinery or mechanical devices, or both, play a material or significant part, and who or which sells such products to customers, subject to wholesale merchants’ license taxation shall be taxable under § 58.1-1100.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A"}},"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}],"previous_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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1102\/","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 1952, chapter 679; in 1956, chapter 618; in 1982, chapter 633; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":86605,"section_number":"58.1-1100","catch_line":"Intangible personal property; segregated for state taxation","order_by":null,"url":"\/58.1-1100\/"}],"permalink":{"id":252381,"object_type":"law","relational_id":77570,"identifier":"58.1-1102","token":"58.1\/I\/11\/58.1-1102","url":"\/58.1-1102\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1102\/","token":"58.1\/I\/11\/58.1-1102","dublin_core":{"Title":"Intangible personal property of certain poultry and livestock producers","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1102","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person, firm or corporation who or which enters into contracts<\/span> with farmers for the production of poultry or livestock under which contracts<\/span> such person, firm or corporation furnishes the poultry or livestock and feed and other supplies therefor and assumes all financial risks, including all losses in the growing and marketing of such poultry or livestock, shall be subject to the intangible personal property tax under § 58.1-1100<\/a> and not as a merchant. Such poultry and livestock shall not be included in such intangible personal property but shall be assessable locally as tangible personal property. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any person, firm or corporation who or which processes poultry to a product ready for human consumption, except for cooking, in a process in which machinery or mechanical devices, or both, play a material<\/span> or significant part, and who or which sells such products to customers, subject to wholesale merchants’ license taxation shall be taxable under § 58.1-1100<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nINTANGIBLE PERSONAL PROPERTY OF CERTAIN POULTRY AND LIVESTOCK PRODUCERS (\u00a7\n58.1-1102)\n\nA. Any person, firm or corporation who or which enters into contracts with\nfarmers for the production of poultry or livestock under which contracts such\nperson, firm or corporation furnishes the poultry or livestock and feed and\nother supplies therefor and assumes all financial risks, including all losses in\nthe growing and marketing of such poultry or livestock, shall be subject to the\nintangible personal property tax under § 58.1-1100 and not as a merchant.\nSuch poultry and livestock shall not be included in such intangible personal\nproperty but shall be assessable locally as tangible personal property.\n\nB. Any person, firm or corporation who or which processes poultry to a product\nready for human consumption, except for cooking, in a process in which machinery\nor mechanical devices, or both, play a material or significant part, and who or\nwhich sells such products to customers, subject to wholesale merchants’\nlicense taxation shall be taxable under § 58.1-1100.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-412.1, 58-412.2; 1952, c. 679; 1956, c. 618; 1982,\nc. 633; 1984, c. 675.","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}}