Va. Code § 58.1-3512

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-3512 - When vessels and containers used in interstate and foreign commerce not deemed to have acquired a situs for taxation

Vessels regularly engaged in interstate and foreign commerce, physically present in a county, city or town on the first day of the tax year for the purpose of taking on and discharging passengers and cargo, either or both, or for the purpose of repairs, or temporarily idle and laid up, and containers, boxes, cartons, crates, barges and similar receptacles used for the storage of cargo, merchandise or equipment to be transported by vessels to or from ports of the Commonwealth, temporarily located in a county, city or town, shall not thereby be deemed to have acquired or established situs for the purposes of assessment and taxation, under § 58.1-3511.

Code 1950, § 58-834.1; 1950, p. 224; 1976, c. 716; 1984, c. 675.

Amended by Acts 1984, c. 675.

Amended by Acts 1976, c. 716.

Amended by Acts 1950, § p. 224.