{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3900.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3900.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3900.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3900.html"}],"law_id":75560,"edition_id":1,"section_id":75560,"structure_id":13044,"section_number":"58.1-3900","catch_line":"Filing of returns","history":"1984, c. 675.","full_text":"Any person having taxable personal property, machinery and tools or merchants&#8217; capital on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city in accordance with \u00a7 58.1-3518. Such returns shall be filed by May 1 of each year, except as otherwise provided by ordinance adopted under \u00a7 58.1-3916.","order_by":null,"text":{"0":{"id":271437,"text":"Any person having taxable personal property, machinery and tools or merchants&#8217; capital on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city in accordance with \u00a7 58.1-3518. Such returns shall be filed by May 1 of each year, except as otherwise provided by ordinance adopted under \u00a7 58.1-3916.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13044,"edition_id":1,"name":"Enforcement by the Commissioner of Revenue","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258659,"object_type":"structure","relational_id":13044,"identifier":"1","token":"58.1\/III\/39\/1","url":"\/58.1\/III\/39\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","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":75560,"structure_id":13044,"section_number":"58.1-3900","catch_line":"Filing of returns","url":"\/58.1-3900\/","token":"58.1\/III\/39\/1\/58.1-3900","metadata":false},{"id":74330,"structure_id":13044,"section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901","metadata":false},{"id":54104,"structure_id":13044,"section_number":"58.1-3902","catch_line":"Certain operators of marinas or boat storage places to file lists of owners of boats","url":"\/58.1-3902\/","token":"58.1\/III\/39\/1\/58.1-3902","metadata":false},{"id":75357,"structure_id":13044,"section_number":"58.1-3903","catch_line":"Omitted local taxes or levies","url":"\/58.1-3903\/","token":"58.1\/III\/39\/1\/58.1-3903","metadata":false},{"id":72668,"structure_id":13044,"section_number":"58.1-3903.1","catch_line":"Waiver of time limitation on assessment of local taxes","url":"\/58.1-3903.1\/","token":"58.1\/III\/39\/1\/58.1-3903.1","metadata":false},{"id":77744,"structure_id":13044,"section_number":"58.1-3904","catch_line":"Omitted lands","url":"\/58.1-3904\/","token":"58.1\/III\/39\/1\/58.1-3904","metadata":false},{"id":59998,"structure_id":13044,"section_number":"58.1-3905","catch_line":"Forms for assessment of omitted taxes","url":"\/58.1-3905\/","token":"58.1\/III\/39\/1\/58.1-3905","metadata":false},{"id":69337,"structure_id":13044,"section_number":"58.1-3906","catch_line":"Liability of corporate officer or employee, or member or employee of partnership or limited liability company, for failure to pay certain local taxes","url":"\/58.1-3906\/","token":"58.1\/III\/39\/1\/58.1-3906","metadata":false},{"id":84531,"structure_id":13044,"section_number":"58.1-3907","catch_line":"Willful failure to collect and account for tax; penalty","url":"\/58.1-3907\/","token":"58.1\/III\/39\/1\/58.1-3907","metadata":false},{"id":72021,"structure_id":13044,"section_number":"58.1-3908","catch_line":"Reserved","url":"\/58.1-3908\/","token":"58.1\/III\/39\/1\/58.1-3908","metadata":false}],"next_section":{"id":74330,"structure_id":13044,"section_number":"58.1-3901","catch_line":"Apartment house, office building, shopping center, trailer camp, trailer court, self-service storage facility, marina, airport, and other owners or operators to file lists of tenants","url":"\/58.1-3901\/","token":"58.1\/III\/39\/1\/58.1-3901","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3900\/","history_text":"<p>This law was first created in 1984. The record of its establishment is cataloged in chapter 675 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online.<\/p>","references":[{"id":79158,"section_number":"15.2-2158","catch_line":"Fee for street lighting","order_by":null,"url":"\/15.2-2158\/"},{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"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":84049,"section_number":"58.1-3518","catch_line":"Taxpayers to file returns","order_by":null,"url":"\/58.1-3518\/"},{"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":258661,"object_type":"law","relational_id":75560,"identifier":"58.1-3900","token":"58.1\/III\/39\/1\/58.1-3900","url":"\/58.1-3900\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3900\/","token":"58.1\/III\/39\/1\/58.1-3900","dublin_core":{"Title":"Filing of returns","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3900","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Any person having taxable personal property, machinery and tools or merchants&#8217; capital on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city in accordance with \u00a7&nbsp;<a class=\"law\" title=\"Taxpayers to file returns\" href=\"\/58.1-3518\/\">58.1-3518<\/a>. Such returns shall be filed by May 1 of each year, except as otherwise provided by <span class=\"dictionary\">ordinance<\/span> adopted under \u00a7&nbsp;<a class=\"law\" title=\"Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc\" href=\"\/58.1-3916\/\">58.1-3916<\/a>.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nFILING OF RETURNS (\u00a7 58.1-3900)\n\nAny person having taxable personal property, machinery and tools or\nmerchants&#8217; capital on January 1 of any year shall file a return thereof\nwith the commissioner of the revenue for his county or city in accordance with\n\u00a7 58.1-3518. Such returns shall be filed by May 1 of each year, except as\notherwise provided by ordinance adopted under \u00a7 58.1-3916.\n\nHISTORY: 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}}