{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-620.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-620.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-620.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-620.html"}],"law_id":69953,"edition_id":1,"section_id":69953,"structure_id":12899,"section_number":"58.1-620","catch_line":"Repossessions","history":"Code 1950, \u00a7 58-441.23; 1966, c. 151; 1984, c. 675.","full_text":"A dealer who has paid the tax on tangible personal property sold under a retained title, conditional sale, or similar contract, may take credit for the tax paid by him upon the unpaid balance due him when he repossesses the property, such credit to be reflected in the same manner as the credit for returned purchases under \u00a7 58.1-619. When such repossessed property is resold, such sale is subject in all respects to this chapter.","order_by":null,"text":{"0":{"id":252755,"text":"A dealer who has paid the tax on tangible personal property sold under a retained title, conditional sale, or similar contract, may take credit for the tax paid by him upon the unpaid balance due him when he repossesses the property, such credit to be reflected in the same manner as the credit for returned purchases under \u00a7 58.1-619. When such repossessed property is resold, such sale is subject in all respects to this chapter.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","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 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goods","url":"\/58.1-619\/","token":"58.1\/I\/6\/58.1-619","metadata":false},"next_section":{"id":56265,"structure_id":12899,"section_number":"58.1-621","catch_line":"Bad debts","url":"\/58.1-621\/","token":"58.1\/I\/6\/58.1-621","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-620\/","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 1966, chapter 151; in 1984, chapter 675.<\/p>","references":[{"id":71987,"section_number":"58.1-616","catch_line":"Payment to accompany dealer's return","order_by":null,"url":"\/58.1-616\/"}],"refers_to":[{"id":64602,"section_number":"58.1-619","catch_line":"Returned goods","order_by":null,"url":"\/58.1-619\/"}],"permalink":{"id":254761,"object_type":"law","relational_id":69953,"identifier":"58.1-620","token":"58.1\/I\/6\/58.1-620","url":"\/58.1-620\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-620\/","token":"58.1\/I\/6\/58.1-620","dublin_core":{"Title":"Repossessions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-620","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>A dealer who has paid the tax on <span class=\"dictionary\">tangible personal property<\/span> sold under a retained title, conditional <span class=\"dictionary\">sale<\/span>, or similar <span class=\"dictionary\">contract<\/span>, may take credit for the tax paid by him upon the unpaid balance due him when he repossesses the property, such credit to be reflected in the same manner as the credit for returned purchases under \u00a7&nbsp;<a class=\"law\" title=\"Returned goods\" href=\"\/58.1-619\/\">58.1-619<\/a>. When such repossessed property is resold, such <span class=\"dictionary\">sale<\/span> is subject in all respects to this chapter.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREPOSSESSIONS (\u00a7 58.1-620)\n\nA dealer who has paid the tax on tangible personal property sold under a\nretained title, conditional sale, or similar contract, may take credit for the\ntax paid by him upon the unpaid balance due him when he repossesses the\nproperty, such credit to be reflected in the same manner as the credit for\nreturned purchases under \u00a7 58.1-619. When such repossessed property is resold,\nsuch sale is subject in all respects to this chapter.\n\nHISTORY: Code 1950, \u00a7 58-441.23; 1966, c. 151; 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}}