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

§ 58.1-3512. When vessels and containers used in interstate and foreigncommerce not deemed to have acquired a situs for taxation.

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

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