§ 58.1-3515 Tax day January 1
§ 58.1-3516 Proration of personal property tax
§ 58.1-3516.1 Payment of taxes prorated under § 58.1-3516
§ 58.1-3516.2 Payment of taxes on leased property by lessee; information to be furnished by lessor
§ 58.1-3517 Department of Taxation to prescribe and furnish forms of returns; use of local forms
§ 58.1-3518 Taxpayers to file returns
§ 58.1-3518.1 Alternative method of filing returns for motor vehicles, trailers and boats
§ 58.1-3519 Commissioner to assess property if taxpayer fails to file return

Terms Used In Virginia Code > Title 58.1 > Subtitle III > Chapter 35 > Article 5 - Tax Day/Filing of Returns

  • Adult: means a person 18 years of age or more. See Virginia Code 1-203
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • Decedent: A deceased person.
  • Department: means the State Department of Health. See Virginia Code 32.1-3
  • Donor: The person who makes a gift.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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.
  • Locality: means a county, city, or town as the context may require. See Virginia Code 1-221
  • Month: means a calendar month and "year" means a calendar year. See Virginia Code 1-223
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
  • Personal property: All property that is not real property.
  • 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
  • Town: means any existing town or an incorporated community within one or more counties which became a town before noon, July 1, 1971, as provided by law or which has within defined boundaries a population of 1,000 or more and which has become a town as provided by law. See Virginia Code 1-254