{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3517.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3517.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3517.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3517.html"}],"law_id":72677,"edition_id":1,"section_id":72677,"structure_id":15658,"section_number":"58.1-3517","catch_line":"Department of Taxation to prescribe and furnish forms of returns; use of local forms","history":"Code 1950, \u00a7 58-836; 1979, c. 576; 1984, c. 675.","full_text":"Blank forms of returns for reporting the classes of property mentioned in this chapter shall be prescribed by the Department of Taxation and furnished to the commissioners of the revenue in ample time for their use. The commissioner of the revenue of any county or city may use a local form in lieu of that prescribed by the Department.","order_by":null,"text":{"0":{"id":261601,"text":"Blank forms of returns for reporting the classes of property mentioned in this chapter shall be prescribed by the Department of Taxation and furnished to the commissioners of the revenue in ample time for their use. The commissioner of the revenue of any county or city may use a local form in lieu of that prescribed by the Department.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15658,"edition_id":1,"name":"Tax Day\/Filing of Returns","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":14766,"metadata":{},"date_created":"2026-06-26 03:57:30","date_modified":"2026-06-26 03:57:30","permalink":{"id":257891,"object_type":"structure","relational_id":15658,"identifier":"5","token":"58.1\/III\/35\/5","url":"\/58.1\/III\/35\/5\/","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":59882,"structure_id":15658,"section_number":"58.1-3515","catch_line":"Tax day January 1","url":"\/58.1-3515\/","token":"58.1\/III\/35\/5\/58.1-3515","metadata":false},{"id":60286,"structure_id":15658,"section_number":"58.1-3516","catch_line":"Proration of personal property tax","url":"\/58.1-3516\/","token":"58.1\/III\/35\/5\/58.1-3516","metadata":false},{"id":79126,"structure_id":15658,"section_number":"58.1-3516.1","catch_line":"Payment of taxes prorated under \u00a7 58.1-3516","url":"\/58.1-3516.1\/","token":"58.1\/III\/35\/5\/58.1-3516.1","metadata":false},{"id":68001,"structure_id":15658,"section_number":"58.1-3516.2","catch_line":"Payment of taxes on leased property by lessee; information to be furnished by lessor","url":"\/58.1-3516.2\/","token":"58.1\/III\/35\/5\/58.1-3516.2","metadata":false},{"id":72677,"structure_id":15658,"section_number":"58.1-3517","catch_line":"Department of Taxation to prescribe and furnish forms of returns; use of local forms","url":"\/58.1-3517\/","token":"58.1\/III\/35\/5\/58.1-3517","metadata":false},{"id":84049,"structure_id":15658,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","url":"\/58.1-3518\/","token":"58.1\/III\/35\/5\/58.1-3518","metadata":false},{"id":68488,"structure_id":15658,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","url":"\/58.1-3518.1\/","token":"58.1\/III\/35\/5\/58.1-3518.1","metadata":false},{"id":74723,"structure_id":15658,"section_number":"58.1-3519","catch_line":"Commissioner to assess property if taxpayer fails to file return","url":"\/58.1-3519\/","token":"58.1\/III\/35\/5\/58.1-3519","metadata":false}],"previous_section":{"id":68001,"structure_id":15658,"section_number":"58.1-3516.2","catch_line":"Payment of taxes on leased property by lessee; information to be furnished by lessor","url":"\/58.1-3516.2\/","token":"58.1\/III\/35\/5\/58.1-3516.2","metadata":false},"next_section":{"id":84049,"structure_id":15658,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","url":"\/58.1-3518\/","token":"58.1\/III\/35\/5\/58.1-3518","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3517\/","history_text":"<p>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 1979, chapter 576; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":257909,"object_type":"law","relational_id":72677,"identifier":"58.1-3517","token":"58.1\/III\/35\/5\/58.1-3517","url":"\/58.1-3517\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3517\/","token":"58.1\/III\/35\/5\/58.1-3517","dublin_core":{"Title":"Department of Taxation to prescribe and furnish forms of returns; use of local forms","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3517","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Blank forms of returns for reporting the classes of property mentioned in this chapter shall be prescribed by the <span class=\"dictionary\">Department<\/span> of Taxation and furnished to the commissioners of the revenue in ample time for their use. The commissioner of the revenue of any county or city may use a local form in lieu of that prescribed by the <span class=\"dictionary\">Department<\/span>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDEPARTMENT OF TAXATION TO PRESCRIBE AND FURNISH FORMS OF RETURNS; USE OF LOCAL\nFORMS (\u00a7 58.1-3517)\n\nBlank forms of returns for reporting the classes of property mentioned in this\nchapter shall be prescribed by the Department of Taxation and furnished to the\ncommissioners of the revenue in ample time for their use. The commissioner of\nthe revenue of any county or city may use a local form in lieu of that\nprescribed by the Department.\n\nHISTORY: Code 1950, \u00a7 58-836; 1979, c. 576; 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}}