Intangible Personal Property Tax

This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

This is Chapter 11 of the Code of Virginia, titled “Intangible Personal Property Tax.” It is part of Subtitle I “Taxes Administered by the Department of Taxation”, which is part of Title 58.1 “Taxation”. It contains 19 laws.

It’s comprised of the following 19 sections.

§ 58.1-1100	Intangible personal property; segregated for state taxation
§ 58.1-1101	Classification
§ 58.1-1102	Intangible personal property of certain poultry and livestock producers
§ 58.1-1103	Exempt professions and businesses; how property used therein taxable
§ 58.1-1104	To what extent dairies taxable on intangible personal property
§ 58.1-1105	Suppliers of pulpwood, veneer logs, mine props and railroad crossties
§ 58.1-1106	Situs; nonresidents, branches outside of Commonwealth
§ 58.1-1107	Date as of which intangible personal property must be returned
§ 58.1-1108	Time for filing returns; payment of tax
§ 58.1-1109	Extension of time for filing returns
§ 58.1-1110	Where to file return; duty of the commissioner of revenue; audit and assessment
§ 58.1-1111	Application to fiduciaries generally
§ 58.1-1112	Forwarding to and audit of returns by Department
§ 58.1-1113	Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates
§ 58.1-1114	Assessment and payment of deficiency; penalties; application for correction
§ 58.1-1115	Refund of overpayment
§ 58.1-1116	Failure to pay tax when due; civil penalties
§ 58.1-1117	How intangible personal property tax collectible
§ 58.1-1118	Intangible personal property assessment sheets or forms