Virginia Code 58.1-2659: Article not applicable to companies exempt by federal laws.
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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.
Terms Used In Virginia Code 58.1-2659
- State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
Code 1950, § 58-541.1; 1982, c. 62; 1984, c. 675.