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Situs for Taxation

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