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2014 Virginia Code
Title 58.1 - Taxation
§ 58.1-1100. Intangible personal property; segregated for state taxation


VA Code § 58.1-1100 (2014) What's This?

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.

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