Code of Virginia - Title 58.1 Taxation - Section 58.1-2659 Article not applicable to companies exempt by federal laws

§ 58.1-2659. Article not applicable to companies exempt by federal laws

No provision of this article shall have any application to any railway company doing business in this Commonwealth if such company is exempt by virtue of any provision of federal law from the payment of state and local taxes.

(Code 1950, § 58-541.1; 1982, c. 62; 1984, c. 675.)

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Last modified: April 3, 2009