CODE OF VIRGINIA

PROPERTY SUBJECT TO STATE TAXATION ONLY (§ 58.1-100)

Insurance taxes, licenses on insurance companies, taxable intangible personal
property, rolling stock of all corporations operating railroads and all other
classes of property not specifically exempted or reserved for local taxation,
are hereby segregated and made subject to state taxation only.

HISTORY: Code 1950, § 58-10; 1984, c. 675.