{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3518.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3518.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3518.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3518.html"}],"law_id":84049,"edition_id":1,"section_id":84049,"structure_id":15658,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","history":"Code 1950, \u00a7 58-837; 1974, c. 387; 1976, c. 547; 1978, c. 393; 1980, c. 317; 1984, c. 675; 1990, c. 705; 1995, c. 29.","full_text":"Every taxpayer owning any of the property subject to taxation under this chapter on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city on the appropriate forms; however, the commissioner of the revenue may elect not to require such a return from any taxpayer who owns such property which does not have sufficient value to generate a tax assessment. Every person who leases any of such property from the owner thereof on such date shall file a return with the commissioner of the revenue of the county or city wherein such property is located giving the name and address of the owner, except any person leasing a motor vehicle which is subject to the tax imposed under \u00a7 58.1-2402. Such returns shall be filed on or before May 1 of each year, except as otherwise provided by ordinance authorized by \u00a7 58.1-3916.\n\t\tEvery fiduciary shall file the returns mentioned in this chapter with the commissioner of revenue having jurisdiction. Every taxpayer owning machinery and tools or business personal property, if requested by the commissioner of the revenue, shall include on his annual return of such property information as to the total of original cost by year of purchase. The cost should be the original capitalized cost or the cost that would have been capitalized if the expense deduction in lieu of depreciation was elected under \u00a7 179 of the Internal Revenue Code.","order_by":null,"text":{"0":{"id":301215,"text":"Every taxpayer owning any of the property subject to taxation under this chapter on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city on the appropriate forms; however, the commissioner of the revenue may elect not to require such a return from any taxpayer who owns such property which does not have sufficient value to generate a tax assessment. Every person who leases any of such property from the owner thereof on such date shall file a return with the commissioner of the revenue of the county or city wherein such property is located giving the name and address of the owner, except any person leasing a motor vehicle which is subject to the tax imposed under \u00a7 58.1-2402. Such returns shall be filed on or before May 1 of each year, except as otherwise provided by ordinance authorized by \u00a7 58.1-3916.\n\t\tEvery fiduciary shall file the returns mentioned in this chapter with the commissioner of revenue having jurisdiction. Every taxpayer owning machinery and tools or business personal property, if requested by the commissioner of the revenue, shall include on his annual return of such property information as to the total of original cost by year of purchase. The cost should be the original capitalized cost or the cost that would have been capitalized if the expense deduction in lieu of depreciation was elected under \u00a7 179 of the Internal Revenue Code.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3518\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 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 1974, chapter 387; in 1976, chapter 547; in 1978, chapter 393; in 1980, chapter 317; in 1984, chapter 675; in 1990, chapter 705; in 1995, chapter 29<\/a>.<\/p>","references":[{"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\/"},{"id":79126,"section_number":"58.1-3516.1","catch_line":"Payment of taxes prorated under \u00a7 58.1-3516","order_by":null,"url":"\/58.1-3516.1\/"},{"id":68488,"section_number":"58.1-3518.1","catch_line":"Alternative method of filing returns for motor vehicles, trailers and boats","order_by":null,"url":"\/58.1-3518.1\/"},{"id":75560,"section_number":"58.1-3900","catch_line":"Filing of returns","order_by":null,"url":"\/58.1-3900\/"},{"id":78988,"section_number":"58.1-3912","catch_line":"Local tax officials to mail certain tax documents to taxpayers; penalties; electronic transmission","order_by":null,"url":"\/58.1-3912\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"},{"id":61113,"section_number":"58.1-3916.02","catch_line":"Certain counties, cities and towns may provide billing alternatives","order_by":null,"url":"\/58.1-3916.02\/"}],"refers_to":[{"id":84100,"section_number":"58.1-2402","catch_line":"(Contingent effective date) Levy","order_by":null,"url":"\/58.1-2402\/"},{"id":73325,"section_number":"58.1-3916","catch_line":"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc","order_by":null,"url":"\/58.1-3916\/"}],"permalink":{"id":257913,"object_type":"law","relational_id":84049,"identifier":"58.1-3518","token":"58.1\/III\/35\/5\/58.1-3518","url":"\/58.1-3518\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3518\/","token":"58.1\/III\/35\/5\/58.1-3518","dublin_core":{"Title":"Taxpayers to file returns","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3518","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Every taxpayer<\/span> owning any of the property subject to taxation under this chapter on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city on the appropriate forms; however, the commissioner of the revenue may elect not to require such a return from any taxpayer<\/span> who owns such property which does not have sufficient value to generate a tax assessment. Every person who leases any of such property from the owner thereof on such date shall file a return with the commissioner of the revenue of the county or city wherein such property is located giving the name and address of the owner, except any person leasing a motor vehicle which is subject to the tax imposed under \u00a7 58.1-2402<\/a>. Such returns shall be filed on or before May 1 of each year, except as otherwise provided by ordinance<\/span> authorized by \u00a7 58.1-3916<\/a>.\n\t\tEvery fiduciary shall file the returns mentioned in this chapter with the commissioner of revenue having jurisdiction<\/span>. Every taxpayer<\/span> owning machinery and tools or business personal property, if requested by the commissioner of the revenue, shall include on his annual return of such property information as to the total of original cost by year of purchase. The cost should be the original capitalized cost or the cost that would have been capitalized if the expense deduction in lieu of depreciation was elected under \u00a7 179 of the Internal Revenue Code.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXPAYERS TO FILE RETURNS (\u00a7 58.1-3518)\n\nEvery taxpayer owning any of the property subject to taxation under this chapter\non January 1 of any year shall file a return thereof with the commissioner of\nthe revenue for his county or city on the appropriate forms; however, the\ncommissioner of the revenue may elect not to require such a return from any\ntaxpayer who owns such property which does not have sufficient value to generate\na tax assessment. Every person who leases any of such property from the owner\nthereof on such date shall file a return with the commissioner of the revenue of\nthe county or city wherein such property is located giving the name and address\nof the owner, except any person leasing a motor vehicle which is subject to the\ntax imposed under \u00a7 58.1-2402. Such returns shall be filed on or before May 1\nof each year, except as otherwise provided by ordinance authorized by \u00a7\n58.1-3916.\n\t\tEvery fiduciary shall file the returns mentioned in this chapter with the\ncommissioner of revenue having jurisdiction. Every taxpayer owning machinery and\ntools or business personal property, if requested by the commissioner of the\nrevenue, shall include on his annual return of such property information as to\nthe total of original cost by year of purchase. The cost should be the original\ncapitalized cost or the cost that would have been capitalized if the expense\ndeduction in lieu of depreciation was elected under \u00a7 179 of the Internal\nRevenue Code.\n\nHISTORY: Code 1950, \u00a7 58-837; 1974, c. 387; 1976, c. 547; 1978, c. 393; 1980,\nc. 317; 1984, c. 675; 1990, c. 705; 1995, c. 29.","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}}