§ 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

Terms Used In Virginia Code > Title 58.1 > Subtitle I > Chapter 11 - Intangible Personal Property Tax

  • Assessment: as used in this subtitle , shall include an assessment made pursuant to notice by the Department of Taxation and self-assessments made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. See Virginia Code 58.1-1820
  • City: means an independent incorporated community which became a city as provided by law before noon on July 1, 1971, or which has within defined boundaries a population of 5,000 or more and which has become a city as provided by law. See Virginia Code 1-208
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • farm: means any person that obtains at least 51 percent of its annual gross income from agricultural operations and produces the agricultural waste used as feedstock for the waste-to-energy technology, (ii) "agricultural waste" means biomass waste materials capable of decomposition that are produced from the raising of plants and animals during agricultural operations, including animal manures, bedding, plant stalks, hulls, and vegetable matter, and (iii) "waste-to-energy technology" means any technology, including but not limited to a methane digester, that converts agricultural waste into gas, steam, or heat that is used to generate electricity on-site. See Virginia Code 1-222.1
  • Fiduciary: A trustee, executor, or administrator.
  • Includes: means includes, but not limited to. See Virginia Code 1-218
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes any individual, corporation, partnership, association, cooperative, limited liability company, trust, joint venture, government, political subdivision, or any other legal or commercial entity and any successor, representative, agent, agency, or instrumentality thereof. See Virginia Code 1-230
  • Personal property: All property that is not real property.
  • Process: includes subpoenas, the summons and complaint in a civil action, and process in statutory actions. See Virginia Code 1-237
  • State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
  • Taxpayer: includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. See Virginia Code 58.1-1