Tangible Personal Property, Machinery and Tools and Merchants' Capital

  1. Law
  2. Code of Virginia
  3. Taxation
  4. Tangible Personal Property, Machinery and Tools and Merchants' Capital

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Section
58.1-3500

Defined and segregated for local taxation

Section
58.1-3501

Tangible personal property leased to agency of federal, state or local government

Section
58.1-3502

Tangible personal property leased, loaned, or otherwise made available to a private party from agency of federal, state or local government

Section
58.1-3503

General classification of tangible personal property

Section
58.1-3504

Classification of certain household goods and personal effects for taxation; governing body may exempt

Section
58.1-3505

Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt

Section
58.1-3506

Other classifications of tangible personal property for taxation

Section
58.1-3506.1

Other classification for taxation of certain tangible personal property owned by certain elderly and handicapped persons

Section
58.1-3506.2

Restrictions and conditions

Section
58.1-3506.3

Permanently and totally disabled defined

Section
58.1-3506.4

Local restrictions and conditions; model ordinance

Section
58.1-3506.5

Application

Section
58.1-3506.6

Notice of local tangible personal property tax relief program for the elderly and handicapped

Section
58.1-3506.7

Effective date; change in circumstances

Section
58.1-3506.8

Designation by General Assembly

Section
58.1-3507

Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing

Section
58.1-3508

Separate classification and exemption from state taxation of machinery, tools and supplies used in harvesting forest products

Section
58.1-3508.1

Separate classification of machinery and tools used in semiconductor manufacturing

Section
58.1-3508.2

Separate classification of machinery and tools used in other businesses

Section
58.1-3508.3

Separate classification of machinery and tools used directly in precision investment castings

Section
58.1-3508.4

Separate classification of machinery and tools used in manufacturing or processing materials, components, or equipment for national defense

Section
58.1-3508.5

Separate classification of machinery and tools used directly in cleaning motor vehicles

Section
58.1-3508.6

Separate classification of machinery and tools used directly in producing or generating renewable energy

Section
58.1-3509

Merchants' capital subject to local taxation; rate limit

Section
58.1-3510

Definition of merchants' capital

Section
58.1-3510.01

Separate classification of merchants' capital of pharmaceutical wholesalers

Section
58.1-3510.02

Separate classification of certain merchants' capital of wholesalers and retailers

Section
58.1-3510.1

Repealed

Section
58.1-3510.4

Short-term rental property; short-term rental businesses

Section
58.1-3510.5

Renter's certificate of registration

Section
58.1-3510.6

Short-term rental property tax

Section
58.1-3510.7

Exemptions; penalties

Section
58.1-3511

Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment

Section
58.1-3512

When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation

Section
58.1-3513

When imports deemed to acquire situs

Section
58.1-3514

When cargo in transit not deemed to have acquired a situs for taxation

Section
58.1-3515

Tax day January 1

Section
58.1-3516

Proration of personal property tax

Section
58.1-3516.1

Payment of taxes prorated under § 58.1-3516

Section
58.1-3516.2

Payment of taxes on leased property by lessee; information to be furnished by lessor

Section
58.1-3517

Department of Taxation to prescribe and furnish forms of returns; use of local forms

Section
58.1-3518

Taxpayers to file returns

Section
58.1-3518.1

Alternative method of filing returns for motor vehicles, trailers and boats

Section
58.1-3519

Commissioner to assess property if taxpayer fails to file return

Section
58.1-3520

Local permits required before moving a manufactured home to the place where it is to be used as a place of residence; payment of property taxes before moving manufactured homes

Section
58.1-3521

Manufactured homes; proration of tax

Section
58.1-3522

Assessment method for manufactured homes