§ 20-56. Definitions.

§ 20-57. Tax date.

§ 20-58. Return required.

§ 20-59. Failure to file return.

§ 20-60. Exemptions from personal property tax.

§ 20-61. Excess of bills and accounts receivable over bills and accounts payable exempt from merchants' capital tax.

§ 20-62. Reserved.

§ 20-63. Extensions of time for filing return.

§ 20-64. Penalty on unpaid personal property taxes.

§§ 20-65—20-75. Reserved.

Footnotes: --- (4) --- Cross reference— Payment of vehicle personal property taxes prerequisite to vehicle licensing, § 11-33. State Law reference— Tangible personal property and merchants' capital segregated and made subject to local taxation only, Code of Virginia, § 58-9.