Virginia

Decoded

§ 58.1-300

Incomes not subject to local taxation

No county, city, town or other political subdivision of this Commonwealth shall impose any tax or levy upon incomes, incomes being hereby segregated for state taxation only.

History

Code 1950, § 58-151.04; 1971, Ex. Sess., c. 171; 1984, c. 675; 1989, c. 245; 2013, c. 766.

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Trust, But Verify

If you’re reading this for anything important, you should double-check its accuracy—read § 58.1-300 on the official Code of Virginia website.

Keyboard Guide

Court Decisions

In Re Blackwell (United States Bankruptcy Court, W.D. Virginia, 05/24/90)
. . . tax provisions of the Code of Virginia section 58.1-300 et seq. The plaintiff and his wife timely . . .

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Amendment Attempts

HB5053: Special Transportation Fund for Northern Virginia; created, use of certain revenues, report. (failed)
HB5054: Special Transportation Fund for Northern Virginia; created. (failed)
HB5056: Special Transportation Fund for Northern Virginia;created, use of certain revenues, report. (failed)
SB830: Special Sales and Use Tax Fund Account of Northern Virginia Transportation Authority; created, etc. (failed)
SB843: Special Transportation Fund of Northern Virginia; created imposition of additional taxes in certain. (failed)
HB6026: Transportation; provides statewide and regional transportation funding by increasing certain taxes.
HB1892: Northern Virginia Transportation Authority Sales & Use Tax Fund; established, etc. (failed)
HB422: Transportation; additional funding by imposing and increasing certain taxes. (failed)
HB1472: Transportation; funding and administration. (failed)
HB2333: Transportation; funding and administration. (failed)