Intangible personal property; segregated for state taxation

Va. Code Ann. § 58.1-1100
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-1100/Fetched: 10/16/2026
Va. Code Ann. § 58.1-1100 — Intangible personal property; segregated for state taxation | Code of Virginia (Aug. 2026 snapshot) | Corpus