Va. Code § 58.1-3900
Current with changes from the 2024 legislative session through ch. 845
Any person having taxable personal property, machinery and tools or merchants' capital on January 1 of any year shall file a return thereof with the commissioner of the revenue for his county or city in accordance with § 58.1-3518. Such returns shall be filed by May 1 of each year, except as otherwise provided by ordinance adopted under § 58.1-3916.
Va. Code § 58.1-3900