Va. Code § 58.1-1100

Current with changes from the 2024 legislative session through ch. 845

Section 58.1-1100 - Intangible personal property; segregated for state taxation

Intangible personal property, including capital of a trade or business of any person, firm or corporation, except for merchants' capital as defined in § 58.1-3510 which shall be subject to local taxation, is hereby segregated for state taxation only.

Code 1950, § 58-405; 1981, c. 145; 1982, c. 633; 1983, cc. 552, 555; 1984, cc. 680, 729.

Amended by Acts 1984, § cc. 680, 729.

Amended by Acts 1983, § cc. 552, 555.

Amended by Acts 1982, § c. 633.

Amended by Acts 1981, § c. 145.