Code of Virginia - Title 58.1 Taxation - Section 58.1-1100 Intangible personal property; segregated for state taxation

§ 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.)

Sections:  58.1-1100  58.1-1101  58.1-1102  58.1-1103  58.1-1104  58.1-1105  58.1-1106  58.1-1107  58.1-1108  58.1-1109  58.1-1110  58.1-1111  58.1-1112  58.1-1113  58.1-1114  Next

Last modified: April 16, 2009