Virginia § 58.1-1104 - To what extent dairies taxable on intangible personal property

Full text of Virginia Code of Virginia § 58.1-1104 — To what extent dairies taxable on intangible personal property, with citation guidance and answers to common questions.

§ 58.1-1104. To what extent dairies taxable on intangible personal property

That part of the dairy business which consists of the purchase, pasteurization and sale of milk and cream and the production and sale of buttermilk, as well as that part of the dairy business which consists of the manufacture of butter, condensed milk, evaporated milk, ice cream mix, ice cream, milk powder and cheese, is hereby declared to be subject to the intangible personal property tax under § 58.1-1100 and shall therefore not be taxable as a merchant under state or local law.

Code 1950, § 58-416; 1982, c. 633; 1984, c. 675.

Source: official Virginia text · Last verified 2026-08-27

Frequently Asked Questions About Virginia § 58.1-1104

What does Code of Virginia § 58.1-1104 cover?

Section 58.1-1104 ("To what extent dairies taxable on intangible personal property") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Virginia § 58.1-1104?

A common citation format is "Code of Virginia § 58.1-1104" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Virginia law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.

How does Virginia § 58.1-1104 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.