Code of Virginia - Title 58.1 Taxation - Section 58.1-3512 When vessels and containers used in interstate and foreign commerce not deemed to have acquired a s...

§ 58.1-3512. When vessels and containers used in interstate and foreign commerce not deemed to have acquired a s...

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.)

Sections:  Previous  58.1-3509  58.1-3510  58.1-3510.01  58.1-3510.1  58.1-3510.2  58.1-3510.3  58.1-3511  58.1-3512  58.1-3513  58.1-3514  58.1-3515  58.1-3516  58.1-3516.1  58.1-3516.2  58.1-3517  Next

Last modified: April 16, 2009