Source: https://vacode.org/58.1-1101/
Timestamp: 2020-07-12 01:06:03
Document Index: 689128998

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58']

Classification (§ 58.1-1101)—Virginia Decoded - Virginia Decoded
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11 Intangible Personal Property Tax
§ 58.1-1101 Classification
§ 58.1-1101
C. The subjects of intangible personal property set forth in subdivisions 1 through 9 of subsection A shall be exempt from taxation as provided in Article X, Section 6 (a) (5) of the Constitution of Virginia.
Code 1950, § 58-405; 1981, c. 145; 1982, c. 633; 1983, cc. 552, 555; 1984, cc. 150, 171, 675, 680, 692, 729; 1993, c. 866; 1996, c. 622; 1999, c. 396; 2000, c. 472.
If you’re reading this for anything important, you should double-check its accuracy—read § 58.1-1101 on the official Code of Virginia website.
City of Winchester v. American Woodmark (SCV, 11/03/95)
. . . hereby segregated for state taxation only. . . .
Coca-Cola Bottling v. County of Botetourt (SCV, 03/03/00)
. . . purposes of Code § 58.1-1101(A)(2). . . .
Comcast of Chesterfield County, Inc. v. Board of Supervisors (SCV, 02/27/09)
. . . tangible personal property pursuant to Code § 58.1-1101(A)(2a). The issue before the circuit court . . .
. . . thus taxable by a locality pursuant to Code § 58.1-1101(A)(2), or "[c]apital" that is . . .
. . . machinery and tools are taxable as capital under § 58.1-1101. . . .
In Re Ricketts Const. Co., Inc. (United States Bankruptcy Court, W.D. Virginia, 12/14/10)
. . . items of intangible personal property. Section 58.1-1101 classifies "money; bonds, notes and other . . .
HB911: Intangible personal property; classifies certain items thereas. (failed)
HB1557: Intangible personal property; personal property used in manufacturing.
HB1557: Intangible personal property; personal property used in manufacturing. (failed)
HB2440: Intangible personal property; classification and exemption of certain business property. (passed)
SB879: Intangible personal property; personal property used in manufacturing. (failed)