Virginia Statutes

§ 58.1-611 — Credit for taxes paid in another state

Virginia § 58.1-611
JurisdictionVirginia
Title 58.1TAXATION
Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
Ch. 6RETAIL SALES AND USE TAX

This text of Virginia § 58.1-611 (Credit for taxes paid in another state) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Va. Code Ann. § 58.1-611 (2026).

Text

A credit shall be granted against the taxes imposed by this chapter with respect to a person's use in this Commonwealth of tangible personal property purchased by him in another state. The amount of the credit shall be equal to the tax paid by him to another state or political subdivision thereof by reason of the imposition of a similar tax on his purchase or use of the property. The amount of the credit shall not exceed the tax imposed by this chapter.

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Legislative History

Code 1950, § 58-441.8; 1966, c. 151; 1984, c. 675.

Nearby Sections

15
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Bluebook (online)
Virginia § 58.1-611, Counsel Stack Legal Research, https://law.counselstack.com/statute/va/58.1/58.1-611.