{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1110.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1110.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1110.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1110.html"}],"law_id":79792,"edition_id":1,"section_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","history":"Code 1950, \u00a7\u00a7 58-427, 58-429, 58-430, 58-431; 1956, c. 439; 1960, c. 508; 1984, c. 675.","full_text":"A\n\nEvery person subject to taxation pursuant to this chapter shall file his return with the commissioner of the revenue for the county or city in which he maintains his domicile, if he is domiciled in this Commonwealth. If he is not domiciled in this Commonwealth, he shall file the return with the commissioner of the revenue for the county or city in which his business, or the major part thereof, is conducted. An unincorporated company subject to such taxation shall file a return with the commissioner of the revenue for the county or city in which its business, or the major part thereof, is conducted. A corporation owning taxable intangible personal property shall file a return with the commissioner of the revenue for the county or city in which the registered office of the corporation is located. It shall be the duty of each commissioner of the revenue to obtain a return of intangible personal property from every such taxpayer within his jurisdiction who is liable to file a return with him.B\n\nEach commissioner of the revenue shall audit returns of taxpayers as soon as practicable after they are made to him and shall assess the amount of taxes, or the amount of additional taxes, as the case may be, which appears to be due. The auditing of such returns shall not be done in any manner or at a time that will result in a delay on the part of the commissioner of the revenue in complying with §§ 58.1-1116 and 58.1-1117.","order_by":null,"text":{"0":{"id":285875,"text":"Every person subject to taxation pursuant to this chapter shall file his return with the commissioner of the revenue for the county or city in which he maintains his domicile, if he is domiciled in this Commonwealth. If he is not domiciled in this Commonwealth, he shall file the return with the commissioner of the revenue for the county or city in which his business, or the major part thereof, is conducted. An unincorporated company subject to such taxation shall file a return with the commissioner of the revenue for the county or city in which its business, or the major part thereof, is conducted. A corporation owning taxable intangible personal property shall file a return with the commissioner of the revenue for the county or city in which the registered office of the corporation is located. It shall be the duty of each commissioner of the revenue to obtain a return of intangible personal property from every such taxpayer within his jurisdiction who is liable to file a return with him.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":285876,"text":"Each commissioner of the revenue shall audit returns of taxpayers as soon as practicable after they are made to him and shall assess the amount of taxes, or the amount of additional taxes, as the case may be, which appears to be due. The auditing of such returns shall not be done in any manner or at a time that will result in a delay on the part of the commissioner of the revenue in complying with §§ 58.1-1116 and 58.1-1117.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1110\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1956, chapter 439; in 1960, chapter 508; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":62634,"section_number":"58.1-1116","catch_line":"Failure to pay tax when due; civil penalties","order_by":null,"url":"\/58.1-1116\/"},{"id":70638,"section_number":"58.1-1117","catch_line":"How intangible personal property tax collectible","order_by":null,"url":"\/58.1-1117\/"}],"permalink":{"id":252413,"object_type":"law","relational_id":79792,"identifier":"58.1-1110","token":"58.1\/I\/11\/58.1-1110","url":"\/58.1-1110\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1110\/","token":"58.1\/I\/11\/58.1-1110","dublin_core":{"Title":"Where to file return; duty of the commissioner of revenue; audit and assessment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1110","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Every person subject to taxation pursuant to this chapter shall file his return with the commissioner of the revenue for the county or city in which he maintains his domicile, if he is domiciled in this Commonwealth. If he is not domiciled in this Commonwealth, he shall file the return with the commissioner of the revenue for the county or city in which his business, or the major part thereof, is conducted. An unincorporated company subject to such taxation shall file a return with the commissioner of the revenue for the county or city in which its business, or the major part thereof, is conducted. A corporation owning taxable intangible personal property shall file a return with the commissioner of the revenue for the county or city in which the registered office of the corporation is located. It shall be the duty of each commissioner of the revenue to obtain a return of intangible personal property from every such taxpayer<\/span> within his jurisdiction<\/span> who is liable to file a return with him. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Each commissioner of the revenue shall audit returns of taxpayers<\/span> as soon as practicable after they are made to him and shall assess the amount of taxes, or the amount of additional taxes, as the case may be, which appears to be due. The auditing of such returns shall not be done in any manner or at a time that will result in a delay on the part of the commissioner of the revenue in complying with §§ 58.1-1116<\/a> and 58.1-1117<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHERE TO FILE RETURN; DUTY OF THE COMMISSIONER OF REVENUE; AUDIT AND ASSESSMENT\n(\u00a7 58.1-1110)\n\nA. Every person subject to taxation pursuant to this chapter shall file his\nreturn with the commissioner of the revenue for the county or city in which he\nmaintains his domicile, if he is domiciled in this Commonwealth. If he is not\ndomiciled in this Commonwealth, he shall file the return with the commissioner\nof the revenue for the county or city in which his business, or the major part\nthereof, is conducted. An unincorporated company subject to such taxation shall\nfile a return with the commissioner of the revenue for the county or city in\nwhich its business, or the major part thereof, is conducted. A corporation\nowning taxable intangible personal property shall file a return with the\ncommissioner of the revenue for the county or city in which the registered\noffice of the corporation is located. It shall be the duty of each commissioner\nof the revenue to obtain a return of intangible personal property from every\nsuch taxpayer within his jurisdiction who is liable to file a return with him.\n\nB. Each commissioner of the revenue shall audit returns of taxpayers as soon as\npracticable after they are made to him and shall assess the amount of taxes, or\nthe amount of additional taxes, as the case may be, which appears to be due. The\nauditing of such returns shall not be done in any manner or at a time that will\nresult in a delay on the part of the commissioner of the revenue in complying\nwith §§ 58.1-1116 and 58.1-1117.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-427, 58-429, 58-430, 58-431; 1956, c. 439; 1960, c.\n508; 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}}