CODE OF VIRGINIA

ARTICLE NOT APPLICABLE TO COMPANIES EXEMPT BY FEDERAL LAWS (§ 58.1-2659)

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.

HISTORY: Code 1950, § 58-541.1; 1982, c. 62; 1984, c. 675.