{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3514.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3514.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3514.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3514.html"}],"law_id":371874,"edition_id":2,"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","history":"Code 1950, \u00a7 58-834.3; 1983, c. 225; 1984, c. 675.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1386582,"text":"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.","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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3514\/","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 1983, chapter 225; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":1484889,"object_type":"law","relational_id":371874,"identifier":"58.1-3514","token":"58.1\/III\/35\/4\/58.1-3514","url":"\/58.1-3514\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3514\/","token":"58.1\/III\/35\/4\/58.1-3514","dublin_core":{"Title":"When cargo in transit not deemed to have acquired a situs for taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3514","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>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.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nWHEN CARGO IN TRANSIT NOT DEEMED TO HAVE ACQUIRED A SITUS FOR TAXATION (\u00a7\n58.1-3514)\n\nCargo, merchandise and equipment in transit which is stored, located or housed\ntemporarily in a marine or airport terminal prior to being transported by\nvessels or aircraft to a point outside the Commonwealth, shall not acquire a\nsitus for property taxation by the Commonwealth or any of its counties, cities\nor towns.\n\nHISTORY: Code 1950, \u00a7 58-834.3; 1983, c. 225; 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"}}