Source: https://www.richmondsunlight.com/bill/2007/hb2975/fulltext/
Timestamp: 2020-07-10 11:59:08
Document Index: 540635744

Matched Legal Cases: ['§ 58', '§ 58', '§ 46', '§ 58', '§ 46', '§ 46']

HOUSE BILL NO. 2975 Offered January 10, 2007 Prefiled January 10, 2007 A BILL to amend and reenact § 58.1-3523 of the Code of Virginia, relating to the Personal Property Tax Relief Act of 1998.
1. That § 58.1-3523 of the Code of Virginia is amended and reenacted as follows:
"Qualifying vehicle" means any passenger car, motorcycle, and pickup or panel truck, as those terms are defined in § 46.2-100, that is determined by the commissioner of the revenue of the county or city in which the vehicle has situs as provided by § 58.1-3511 to be (i) privately owned or (ii) leased pursuant to a contract requiring the lessee to pay the tangible personal property tax on such vehicle. In determining whether a vehicle is a qualifying vehicle, the commissioner of revenue may must rely on the registration of such vehicle with the Department pursuant to Chapter 6 (§ 46.2-600 et seq.) of Title 46.2 or, for leased vehicles, the information of the Department pursuant to subsections B and C of § 46.2-623, unless the commissioner of the revenue has information that the Department's information is incorrect, or to the extent that the Department's information is incomplete. For purposes of this chapter, all-terrain vehicles and off-road motorcycles titled with the Department of Motor Vehicles shall not be deemed qualifying vehicles.
For a plain English description of this bill, comments, voting, tagging, etc., return to the main page for HB2975.