{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3512.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3512.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3512.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3512.html"}],"law_id":83127,"edition_id":1,"section_id":83127,"structure_id":16653,"section_number":"58.1-3512","catch_line":"When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation","history":"Code 1950, \u00a7 58-834.1; 1950, p. 224; 1976, c. 716; 1984, c. 675.","full_text":"Vessels regularly engaged in interstate and foreign commerce, physically present in a county, city or town on the first day of the tax year for the purpose of taking on and discharging passengers and cargo, either or both, or for the purpose of repairs, or temporarily idle and laid up, and containers, boxes, cartons, crates, barges and similar receptacles used for the storage of cargo, merchandise or equipment to be transported by vessels to or from ports of the Commonwealth, temporarily located in a county, city or town, shall not thereby be deemed to have acquired or established situs for the purposes of assessment and taxation, under \u00a7 58.1-3511.","order_by":null,"text":{"0":{"id":297889,"text":"Vessels regularly engaged in interstate and foreign commerce, physically present in a county, city or town on the first day of the tax year for the purpose of taking on and discharging passengers and cargo, either or both, or for the purpose of repairs, or temporarily idle and laid up, and containers, boxes, cartons, crates, barges and similar receptacles used for the storage of cargo, merchandise or equipment to be transported by vessels to or from ports of the Commonwealth, temporarily located in a county, city or town, shall not thereby be deemed to have acquired or established situs for the purposes of assessment and taxation, under \u00a7 58.1-3511.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":16653,"edition_id":1,"name":"Situs for Taxation","identifier":"4","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 04:30:53","date_modified":"2026-06-26 04:30:53","permalink":{"id":257873,"object_type":"structure","relational_id":16653,"identifier":"4","token":"58.1\/III\/35\/4","url":"\/58.1\/III\/35\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14766,"edition_id":1,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:49:48","date_modified":"2026-06-26 03:49:48","permalink":{"id":257733,"object_type":"structure","relational_id":14766,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","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":83146,"structure_id":16653,"section_number":"58.1-3511","catch_line":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","url":"\/58.1-3511\/","token":"58.1\/III\/35\/4\/58.1-3511","metadata":false},{"id":83127,"structure_id":16653,"section_number":"58.1-3512","catch_line":"When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation","url":"\/58.1-3512\/","token":"58.1\/III\/35\/4\/58.1-3512","metadata":false},{"id":75580,"structure_id":16653,"section_number":"58.1-3513","catch_line":"When imports deemed to acquire situs","url":"\/58.1-3513\/","token":"58.1\/III\/35\/4\/58.1-3513","metadata":false},{"id":73966,"structure_id":16653,"section_number":"58.1-3514","catch_line":"When cargo in transit not deemed to have acquired a situs for taxation","url":"\/58.1-3514\/","token":"58.1\/III\/35\/4\/58.1-3514","metadata":false}],"previous_section":{"id":83146,"structure_id":16653,"section_number":"58.1-3511","catch_line":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","url":"\/58.1-3511\/","token":"58.1\/III\/35\/4\/58.1-3511","metadata":false},"next_section":{"id":75580,"structure_id":16653,"section_number":"58.1-3513","catch_line":"When imports deemed to acquire situs","url":"\/58.1-3513\/","token":"58.1\/III\/35\/4\/58.1-3513","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3512\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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 1976, chapter 716; in 1984, chapter 675.<\/p>","references":false,"refers_to":[{"id":83146,"section_number":"58.1-3511","catch_line":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","order_by":null,"url":"\/58.1-3511\/"}],"permalink":{"id":257879,"object_type":"law","relational_id":83127,"identifier":"58.1-3512","token":"58.1\/III\/35\/4\/58.1-3512","url":"\/58.1-3512\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3512\/","token":"58.1\/III\/35\/4\/58.1-3512","dublin_core":{"Title":"When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3512","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Vessels regularly engaged in interstate and foreign commerce, physically present in a county, city or town on the first day of the tax year for the purpose of taking on and discharging passengers and cargo, either or both, or for the purpose of repairs, or temporarily idle and laid up, and containers, boxes, cartons, crates, barges and similar receptacles used for the storage of cargo, merchandise or equipment to be transported by vessels to or from ports of the Commonwealth, temporarily located in a county, city or town, shall not thereby be deemed to have acquired or established situs for the purposes of assessment and taxation, under \u00a7 58.1-3511<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHEN VESSELS AND CONTAINERS USED IN INTERSTATE AND FOREIGN COMMERCE NOT DEEMED\nTO HAVE ACQUIRED A SITUS FOR TAXATION (\u00a7 58.1-3512)\n\nVessels regularly engaged in interstate and foreign commerce, physically present\nin a county, city or town on the first day of the tax year for the purpose of\ntaking on and discharging passengers and cargo, either or both, or for the\npurpose of repairs, or temporarily idle and laid up, and containers, boxes,\ncartons, crates, barges and similar receptacles used for the storage of cargo,\nmerchandise or equipment to be transported by vessels to or from ports of the\nCommonwealth, temporarily located in a county, city or town, shall not thereby\nbe deemed to have acquired or established situs for the purposes of assessment\nand taxation, under \u00a7 58.1-3511.\n\nHISTORY: Code 1950, \u00a7 58-834.1; 1950, p. 224; 1976, c. 716; 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}}