{"data":{"id":"us-va/va.-code-58.1-3514","jurisdiction":"us-va","citation":"Va. Code § 58.1-3514","heading":"When cargo in transit not deemed to have acquired a situs for taxation","body":"Cargo, merchandise and equipment in transit which is stored, located or housed temporarily in a marine or airport terminal prior to being transported by vessels or aircraft to a point outside the Commonwealth, shall not acquire a situs for property taxation by the Commonwealth or any of its counties, cities or towns.Code 1950, § 58-834.3; 1983, c. 225; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 35. TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS AND MERCHANTS' CAPITAL","Article 4. SITUS FOR TAXATION"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3514/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"606e27e44056d1dc36c1d0981bb5f9d864764486996e661dc1aa69195f35decc","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3513","next":"us-va/va.-code-58.1-3515"},"notice":"GroundRules: Original legal text. Not legal advice."}