CODE OF VIRGINIA

INCOMES NOT SUBJECT TO LOCAL TAXATION (§ 58.1-300)

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.