Merchants' Capital Tax

This is Article 3 of the Code of Virginia, titled “Merchants' Capital Tax.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It is part of Chapter 35, titled “Tangible Personal Property, Machinery And Tools And Merchants' Capital.” It’s comprised of the following 4 sections.

§ 58.1-3509
Merchants' capital subject to local taxation; rate limit
§ 58.1-3510
Definition of merchants' capital
§ 58.1-3510.01
Separate classification of merchants' capital of pharmaceutical wholesalers
§ 58.1-3510.1