Article

Tax Day/Filing of Returns

Va. Code Ann. § 58.1-3515— Tax day January 1
Va. Code Ann. § 58.1-3516— Proration of personal property tax
Va. Code Ann. § 58.1-3516.1— Payment of taxes prorated under § 58.1-3516
Va. Code Ann. § 58.1-3516.2— Payment of taxes on leased property by lessee; information to be furnished by lessor
Va. Code Ann. § 58.1-3517— Department of Taxation to prescribe and furnish forms of returns; use of local forms
Va. Code Ann. § 58.1-3518— Taxpayers to file returns
Va. Code Ann. § 58.1-3518.1— Alternative method of filing returns for motor vehicles, trailers and boats
Va. Code Ann. § 58.1-3519— Commissioner to assess property if taxpayer fails to file return