CODE OF VIRGINIA

DOUBLE TAXATION RESPECTING SAME DIRECT GROSS PREMIUM INCOME NEGATED (§
58.1-2530)

This chapter shall not be construed as requiring the inclusion in the base for
measuring the tax imposed by this chapter for any year any direct gross premium
income which had been previously included in the base for measuring the tax
imposed by this chapter respecting any license year or part thereof, and the tax
paid thereon.

HISTORY: Code 1950, § 58-502.9; 1968, c. 13; 1984, c. 675.