77052313.1-554.1Virginia Decodedhttps://vacode.org2016CorporationsProfessional CorporationsIncome and property taxes1972, c. 214.http://law.lis.virginia.gov/vacode/13.1-554.1/58.1-300Incomes not subject to local taxation/58.1-300//13.1-554.1/13.1/7/13.1-554.1