Article 4 Situs for Taxation

This article is comprised of the following sections:

§58.1-3511 Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment
§58.1-3512 When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation
§58.1-3513 When imports deemed to acquire situs
§58.1-3514 When cargo in transit not deemed to have acquired a situs for taxation