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Va. Code § 58.1-1100

Intangible personal property; segregated for state taxation

Virginia · Code of Virginia Title 58.1 — Taxation · Status: effective

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Va. Code § 58.1-1100, Intangible personal property; segregated for state taxation, Virginia, version 1 as recorded 2026-09-27, yourstate.us, https://yourstate.us/provision/1425614
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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.