Chapter 11 Intangible Personal Property Tax
This chapter is comprised of the following sections:
- §58.1-1100 Intangible personal property; segregated for state taxation
- §58.1-1101 Classification
- §58.1-1102 Intangible personal property of certain poultry and livestock producers
- §58.1-1103 Exempt professions and businesses; how property used therein taxable
- §58.1-1104 To what extent dairies taxable on intangible personal property
- §58.1-1105 Suppliers of pulpwood, veneer logs, mine props and railroad crossties
- §58.1-1106 Situs; nonresidents, branches outside of Commonwealth
- §58.1-1107 Date as of which intangible personal property must be returned
- §58.1-1108 Time for filing returns; payment of tax
- §58.1-1109 Extension of time for filing returns
- §58.1-1110 Where to file return; duty of the commissioner of revenue; audit and assessment
- §58.1-1111 Application to fiduciaries generally
- §58.1-1112 Forwarding to and audit of returns by Department
- §58.1-1113 Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates
- §58.1-1114 Assessment and payment of deficiency; penalties; application for correction
- §58.1-1115 Refund of overpayment
- §58.1-1116 Failure to pay tax when due; civil penalties
- §58.1-1117 How intangible personal property tax collectible
- §58.1-1118 Intangible personal property assessment sheets or forms