                                 CODE OF VIRGINIA

WHEN VESSELS AND CONTAINERS USED IN INTERSTATE AND FOREIGN COMMERCE NOT DEEMED
TO HAVE ACQUIRED A SITUS FOR TAXATION (§ 58.1-3512)

Vessels regularly engaged in interstate and foreign commerce, physically present
in a county, city or town on the first day of the tax year for the purpose of
taking on and discharging passengers and cargo, either or both, or for the
purpose of repairs, or temporarily idle and laid up, and containers, boxes,
cartons, crates, barges and similar receptacles used for the storage of cargo,
merchandise or equipment to be transported by vessels to or from ports of the
Commonwealth, temporarily located in a county, city or town, shall not thereby
be deemed to have acquired or established situs for the purposes of assessment
and taxation, under § 58.1-3511.

HISTORY: Code 1950, § 58-834.1; 1950, p. 224; 1976, c. 716; 1984, c. 675.