Virginia · Through 9/4/2026 · Newer source version available

Va. Code § 58.1-3900: Filing of returns

Where this section sits in the code

Title 58.1. TAXATION
Subtitle III. LOCAL TAXES
Chapter 39. ENFORCEMENT, COLLECTION, REFUNDS, REMEDIES AND REVIEW OF LOCAL TAXES
Article 1. ENFORCEMENT BY THE COMMISSIONER OF REVENUE

Any person having taxable personal property, machinery and tools or merchants' capital on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city in accordance with § 58.1-3518. Such returns shall be filed by May 1 of each year, except as otherwise provided by ordinance adopted under § 58.1-3916.1984, c. 675.

Collected 2026-09-04T15:17:44Z. Source file · JSON

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