{"data":{"id":"us-va/va.-code-58.1-1108","jurisdiction":"us-va","citation":"Va. Code § 58.1-1108","heading":"Time for filing returns; payment of tax","body":"All returns of intangible personal property shall be made by the taxpayer on or before May 1 in each year, and the full amount of the tax payable as shown on the face of the return shall be so paid.Code 1950, §§ 58-424, 58-428, 58-441; 1960, c. 508; 1977, c. 396; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 11. INTANGIBLE PERSONAL PROPERTY TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1108/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"0d1648ac7238c178bdbbdc7571ce29903af105b3843fa06e7b197581310615fe","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1107","next":"us-va/va.-code-58.1-1109"},"notice":"GroundRules: Original legal text. Not legal advice."}