Article not applicable to companies exempt by federal laws

Va. Code Ann. § 58.1-2659
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-2659/Fetched: 10/16/2026

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