{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3513.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3513.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3513.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3513.html"}],"law_id":371873,"edition_id":2,"section_id":371873,"structure_id":52928,"section_number":"58.1-3513","catch_line":"When imports deemed to acquire situs","history":"Code 1950, \u00a7 58-834.2; 1976, c. 716; 1984, c. 675.","full_text":"Goods imported in foreign commerce shall not acquire a situs for property taxation in the Commonwealth or any county, city or town thereof until they lose their status as imports. Such goods shall be deemed to lose their status as imports when the original package or container in which they were imported is broken, or if such goods are not packaged, when such property has reached its second place of rest or storage after being unloaded from the airplane, vehicle or vessel in which it was imported, after initial sale, or after such goods have been committed by the importer to current operational needs.\n\n","order_by":null,"text":{"0":{"id":1386581,"text":"Goods imported in foreign commerce shall not acquire a situs for property taxation in the Commonwealth or any county, city or town thereof until they lose their status as imports. Such goods shall be deemed to lose their status as imports when the original package or container in which they were imported is broken, or if such goods are not packaged, when such property has reached its second place of rest or storage after being unloaded from the airplane, vehicle or vessel in which it was imported, after initial sale, or after such goods have been committed by the importer to current operational needs.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52928,"edition_id":2,"name":"Situs for Taxation","identifier":"4","label":"article","depth":4,"order_by":6,"parent_id":52922,"metadata":{"child_laws":4,"child_structures":0},"date_created":"2026-08-02 03:08:17","date_modified":"2026-08-02 12:36:13","permalink":{"id":1484875,"object_type":"structure","relational_id":52928,"identifier":"4","token":"58.1\/III\/35\/4","url":"\/58.1\/III\/35\/4\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52922,"edition_id":2,"name":"Tangible Personal Property, Machinery and Tools and Merchants' Capital","identifier":"35","label":"chapter","depth":3,"order_by":4,"parent_id":52890,"metadata":{"child_laws":47,"child_structures":8},"date_created":"2026-08-02 03:08:12","date_modified":"2026-08-02 12:36:12","permalink":{"id":1484735,"object_type":"structure","relational_id":52922,"identifier":"35","token":"58.1\/III\/35","url":"\/58.1\/III\/35\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371871,"structure_id":52928,"section_number":"58.1-3511","catch_line":"Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment","url":"\/58.1-3511\/","token":"58.1\/III\/35\/4\/58.1-3511","metadata":false},{"id":371872,"structure_id":52928,"section_number":"58.1-3512","catch_line":"When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation","url":"\/58.1-3512\/","token":"58.1\/III\/35\/4\/58.1-3512","metadata":false},{"id":371873,"structure_id":52928,"section_number":"58.1-3513","catch_line":"When imports deemed to acquire situs","url":"\/58.1-3513\/","token":"58.1\/III\/35\/4\/58.1-3513","metadata":false},{"id":371874,"structure_id":52928,"section_number":"58.1-3514","catch_line":"When cargo in transit not deemed to have acquired a situs for taxation","url":"\/58.1-3514\/","token":"58.1\/III\/35\/4\/58.1-3514","metadata":false}],"previous_section":{"id":371872,"structure_id":52928,"section_number":"58.1-3512","catch_line":"When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation","url":"\/58.1-3512\/","token":"58.1\/III\/35\/4\/58.1-3512","metadata":false},"next_section":{"id":371874,"structure_id":52928,"section_number":"58.1-3514","catch_line":"When cargo in transit not deemed to have acquired a situs for taxation","url":"\/58.1-3514\/","token":"58.1\/III\/35\/4\/58.1-3514","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3513\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1976, chapter 716; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1484885,"object_type":"law","relational_id":371873,"identifier":"58.1-3513","token":"58.1\/III\/35\/4\/58.1-3513","url":"\/58.1-3513\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3513\/","token":"58.1\/III\/35\/4\/58.1-3513","dublin_core":{"Title":"When imports deemed to acquire situs","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3513","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Goods imported in foreign commerce shall not acquire a situs for property taxation in the Commonwealth or any county, city or town thereof until they lose their status as imports. Such goods shall be deemed to lose their status as imports when the original package or container in which they were imported is broken, or if such goods are not packaged, when such property has reached its second place of rest or storage after being unloaded from the airplane, vehicle or vessel in which it was imported, after initial sale, or after such goods have been committed by the importer to current operational needs.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHEN IMPORTS DEEMED TO ACQUIRE SITUS (\u00a7 58.1-3513)\n\nGoods imported in foreign commerce shall not acquire a situs for property\ntaxation in the Commonwealth or any county, city or town thereof until they lose\ntheir status as imports. Such goods shall be deemed to lose their status as\nimports when the original package or container in which they were imported is\nbroken, or if such goods are not packaged, when such property has reached its\nsecond place of rest or storage after being unloaded from the airplane, vehicle\nor vessel in which it was imported, after initial sale, or after such goods have\nbeen committed by the importer to current operational needs.\n\nHISTORY: Code 1950, \u00a7 58-834.2; 1976, c. 716; 1984, c. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}