§ 58.1-300. Incomes not subject to local taxation
Except as provided in § 58.1-540, no county, city, town or other political subdivision of this Commonwealth shall impose any tax or levy upon incomes, incomes being hereby segregated for state taxation only.
(Code 1950, § 58-151.04; 1971, Ex. Sess., c. 171; 1984, c. 675; 1989, c. 245.)
Sections: 58.1-300 58.1-301 58.1-302 58.1-303 58.1-304 58.1-305 58.1-306 58.1-307 58.1-308 58.1-309 58.1-310 58.1-311 58.1-311.1 58.1-312 58.1-313 NextLast modified: April 16, 2009