58.1-3513 - When imports deemed to acquire situs.
§ 58.1-3513. When imports deemed to acquire situs.
Goods imported in foreign commerce shall not acquire a situs for propertytaxation in the Commonwealth or any county, city or town thereof until theylose their status as imports. Such goods shall be deemed to lose their statusas imports when the original package or container in which they were importedis broken, or if such goods are not packaged, when such property has reachedits second place of rest or storage after being unloaded from the airplane,vehicle or vessel in which it was imported, after initial sale, or after suchgoods have been committed by the importer to current operational needs.
(Code 1950, § 58-834.2; 1976, c. 716; 1984, c. 675.)