{"data":{"id":"us-va/va.-code-58.1-3900","jurisdiction":"us-va","citation":"Va. Code § 58.1-3900","heading":"Filing of returns","body":"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.","path":["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"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3900/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"8771e3664d315eab81f8b31a50316e5fae7fafc027ce25a3501de4be6d246e7d","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3854","next":"us-va/va.-code-58.1-3901"},"notice":"GroundRules: Original legal text. Not legal advice."}