Situs for Taxation | Midpage

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Code of Virginia

Article 4

Situs for Taxation

58.1-3511Situs for assessment; nonresident exception; refund of tax paid to city or county; apportioned assessment 58.1-3512When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation 58.1-3513When imports deemed to acquire situs 58.1-3514When cargo in transit not deemed to have acquired a situs for taxation