LIS

Virginia Law

Code of Virginia

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Code of Virginia
Title 58.1. Taxation
5/12/2025

Title 58.1. Taxation (2024 Updates)

  • Subtitle I. Taxes Administered by the Department of Taxation
  • Chapter 3. Income Tax
    • Article 3. Tax Credits for Individuals
    § 58.1-337
    Tax credit for purchase of conservation tillage and precision agriculture equipment
    § 58.1-339.2
    Historic rehabilitation tax credit
    § 58.1-339.3
    Agricultural best management practices tax credit
    § 58.1-339.14
    Firearm safety device tax credit
    • Article 4. Accounting, Returns, Procedures for Individuals
    § 58.1-344.4
    Voluntary contributions of refunds into Commonwealth Savers Plan accounts
    • Article 13. Tax Credits for Corporations
    § 58.1-436
    Tax credit for purchase of conservation tillage and precision agricultural application equipment
    § 58.1-439.5
    Agricultural best management practices tax credit
    § 58.1-439.12:11
    Major research and development expenses tax credit
    • Article 13.3. Education Improvement Scholarships Tax Credits
    § 58.1-439.25
    (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) Definitions
    § 58.1-439.25
    (Applicable to taxable years beginning January 1, 2028) Definitions
    § 58.1-439.28
    (Applicable to taxable years beginning on and after January 1, 2019, but before January 1, 2028) Guidelines for scholarship foundations
    § 58.1-439.28
    (Applicable to taxable years beginning on and after January 1, 2028) Guidelines for scholarship foundations
    • Article 20.1. Virginia Land Conservation Incentives Act of 1999
    § 58.1-512
    Land preservation tax credits for individuals and corporations
  • Chapter 6. Retail Sales and Use Tax
    § 58.1-609.11
    Exemptions for nonprofit entities
    § 58.1-639.1
    (Effective July 1, 2025 until July 1, 2030) Annual retail sales and use tax holiday
  • Chapter 8. State Recordation Tax
    § 58.1-801
    Deeds generally; charter amendments
  • Chapter 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes
    • Article 1. Collection of State Taxes
    § 58.1-1802.1
    Period of limitations on collection; accrual of interest and penalty
    § 58.1-1812
    Assessment of omitted taxes by the Department of Taxation
  • Subtitle III. Local Taxes
  • Chapter 32. Real Property Tax
    • Article 2.4. Exemption for Surviving Spouses of Members of the Armed Forces Killed in Action
    § 58.1-3219.9
    (For contingent expiration date, see Acts 2024, c. 583, cl. 3) Exemption from taxes on property of surviving spouses of members of the armed forces killed in action
    § 58.1-3219.9
    (For contingent effective date, see Acts 2024, c. 583, cl. 3) Exemption from taxes on property of surviving spouses of members of the armed forces who died in the line of duty
    § 58.1-3219.10
    (For contingent expiration date, see Acts 2024, c. 583, cl. 3) Application for exemption
    § 58.1-3219.10
    (For contingent effective date, see Acts 2024, c. 583, cl. 3) Application for exemption
    • Article 3. Other Exemptions, Credits, Partial Abatement, Apportionments, Classifications
    § 58.1-3228.2
    (For contingent repeal date, see Acts 2024, c. 583, cl. 3) Classification of real property owned by certain surviving spouses for tax purposes
    • Article 4. Special Assessment for Land Preservation
    § 58.1-3242.1
    Forest Sustainability Fund
    • Article 4.1. Tax Increment Financing
    § 58.1-3245.2
    Tax increment financing
    • Article 4.2. Local Enterprise Zone Development Taxation Program
    § 58.1-3245.8
    Adoption of local enterprise zone development taxation program
    • Article 6. Who Performs Reassessment/Assessment
    § 58.1-3274
    Establishment of department of real estate assessment; joint departments
    • Article 9. Levy
    § 58.1-3321
    Effect on rate when assessment results in tax increase; public hearings; referendum
    • Article 10. Public Disclosure/Access to Records
    § 58.1-3330
    Notice of change in assessment
  • Chapter 35. Tangible Personal Property, Machinery and Tools and Merchants' Capital
    • Article 1. Tangible Personal Property Tax
    § 58.1-3505
    Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt
  • Chapter 37. License Taxes
    § 58.1-3714
    Contractors; credits against tax; effect upon authority of towns; workers' compensation requirements; penalty
  • Chapter 38. Miscellaneous Taxes
    • Article 12.1. Local Military Centered Community Zone
    § 58.1-3853.1
    Military centered community zones; local designation
  • Chapter 39. Enforcement, Collection, Refunds, Remedies and Review of Local Taxes
    • Article 2. Collection by Treasurers, Etc
    § 58.1-3916
    Counties, cities, and towns may provide dates for filing returns and set penalties, interest, etc.
    • Article 4. Bill in Equity for Sale of Delinquent Tax Lands
    § 58.1-3975
    Nonjudicial sale of tax delinquent real properties of minimal size and value
  • Subtitle IV. Other Sources of State Revenue
  • Chapter 40. Virginia Lottery Law; Sports Betting
    • Article 1. Powers and Duties of Virginia Lottery Board; Administration of Tickets and Prizes
    § 58.1-4007.3
    Posting of illegal gaming tip line
  • Chapter 41. Casino Gaming
    • Article 2. Eligible Host City; Certification of Preferred Casino Gaming Operator
    § 58.1-4107
    Eligible host city; certification of preferred casino gaming operator
    • Article 7. Conduct of Casino Gaming
    § 58.1-4122.1
    Posting of illegal gaming tip line
    • Article 8. Local Referendum
    § 58.1-4123
    Local referendum required
OSZAR »
OSZAR »