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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 35. Tangible Personal Property, Machinery and Tools and Merchants' Capital |
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ARTICLE 3. Merchants' Capital Tax |
| SECTION 58.1-3509. Merchants' capital subject to local taxation; rate limit |
| SECTION 58.1-3510. Definition of merchants' capital |
| SECTION 58.1-3510.01. Separate classification of merchants' capital of pharmaceutical wholesalers |
| SECTION 58.1-3510.02. Separate classification of certain merchants' capital of wholesalers and retailers |
| SECTION 58.1-3510.1. Repealed |