{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1101.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1101.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1101.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1101.html"}],"law_id":85777,"edition_id":1,"section_id":85777,"structure_id":14380,"section_number":"58.1-1101","catch_line":"Classification","history":"Code 1950, \u00a7 58-405; 1981, c. 145; 1982, c. 633; 1983, cc. 552, 555; 1984, cc. 150, 171, 675, 680, 692, 729; 1993, c. 866; 1996, c. 622; 1999, c. 396; 2000, c. 472; 2019, c. 255.","full_text":"A\n\nThe subjects of taxation classified by this section are hereby defined as intangible personal property:1\n\nCapital which is inventory, except wine while in the hands of a farm winery producer as defined in § 4.1-100, merchandise located in a foreign trade zone as defined in subdivision 7 of this subsection and any agricultural product held in this Commonwealth by any manufacturer for manufacturing or processing which is of such nature as customarily requires storage and processing for periods of more than one year in order to age or condition such product for manufacture. Such agricultural product shall be includible in inventory for one tax year only and after being taxed for one year shall thereafter be excluded for all succeeding tax years;2\n\nCapital which is personal property, tangible in fact, used in manufacturing (including, but not limited to, furniture, fixtures, office equipment and computer equipment used in corporate headquarters), mining, water well drilling, radio or television broadcasting, dairy, dry cleaning or laundry businesses. Machinery and tools, motor vehicles and delivery equipment of such businesses shall not be defined as intangible personal property for purposes of this chapter and shall be taxed locally as tangible personal property according to the applicable provisions of law relative to such property;\n\t\t\t\t2a. Personal property, tangible in fact, used in cable television businesses. Machines and tools, motor vehicles, delivery equipment, trunk and feeder cables, studio equipment, antennae and office furniture and equipment of such businesses shall not be defined as intangible personal property for purposes of this chapter and shall be taxed locally as tangible personal property according to the applicable provisions of law relative to such property;3\n\nMoney;4\n\nBonds, notes, and other evidences of debt; demands and claims;5\n\nShares of stock;6\n\nAccounts receivable;7\n\nAll imported and exported foreign merchandise or domestic merchandise scheduled for export while in inventory located in a foreign trade zone within the Commonwealth;8\n\nComputer application software, except computer application software which is inventory as defined in subdivision 1 of this subsection, is defined as computer instructions, in any form, which are designed to be read by a computer and to enable it to perform specific operations with data or information stored by the computer;9\n\nCapital which is personal property, tangible in fact, used in commercial fishing businesses, and used in the water to catch or harvest seafood, including but not limited to crab pots, nets, tongs, and dredge equipment. Fishing vessels and property permanently attached to such vessels shall not be defined as intangible personal property for purposes of this chapter and shall be taxed locally as tangible personal property according to the applicable provisions of law relative to such property; and10\n\nCapital which is personal property, tangible in fact, that (i) is employed in a trade or business, (ii) has an original cost of less than $25, and (iii) is not classified as machinery and tools pursuant to Article 2 (§ 58.1-3507 et seq.) of Chapter 35, merchants’ capital pursuant to Article 3 (§ 58.1-3509 et seq.) of Chapter 35, or short-term rental property pursuant to Article 3.1 (§ 58.1-3510.4 et seq.) of Chapter 35.B\n\n[Repealed.]C\n\nThe subjects of intangible personal property set forth in subdivisions 1 through 10 of subsection A shall be exempt from taxation as provided in Article X, Section 6 (a)(5) of the Constitution of Virginia.","order_by":null,"text":{"0":{"id":307194,"text":"The subjects of taxation classified by this section are hereby defined as intangible personal property:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":307195,"text":"Capital which is inventory, except wine while in the hands of a farm winery producer as defined in § 4.1-100, merchandise located in a foreign trade zone as defined in subdivision 7 of this subsection and any agricultural product held in this Commonwealth by any manufacturer for manufacturing or processing which is of such nature as customarily requires storage and processing for periods of more than one year in order to age or condition such product for manufacture. Such agricultural product shall be includible in inventory for one tax year only and after being taxed for one year shall thereafter be excluded for all succeeding tax years;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":307196,"text":"Capital which is personal property, tangible in fact, used in manufacturing (including, but not limited to, furniture, fixtures, office equipment and computer equipment used in corporate headquarters), mining, water well drilling, radio or television broadcasting, dairy, dry cleaning or laundry businesses. Machinery and tools, motor vehicles and delivery equipment of such businesses shall not be defined as intangible personal property for purposes of this chapter and shall be taxed locally as tangible personal property according to the applicable provisions of law relative to such property;\n\t\t\t\t2a. Personal property, tangible in fact, used in cable television businesses. Machines and tools, motor vehicles, delivery equipment, trunk and feeder cables, studio equipment, antennae and office furniture and equipment of such businesses shall not be defined as intangible personal property for purposes of this chapter and shall be taxed locally as tangible personal property according to the applicable provisions of law relative to such property;","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":307197,"text":"Money;","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"A4"},"4":{"id":307198,"text":"Bonds, notes, and other evidences of debt; demands and claims;","type":"section","prefixes":["A","4"],"prefix":"4","entire_prefix":"A4","prefix_anchor":"A4","level":2,"prior_prefix":"A3","next_prefix":"A5"},"5":{"id":307199,"text":"Shares of stock;","type":"section","prefixes":["A","5"],"prefix":"5","entire_prefix":"A5","prefix_anchor":"A5","level":2,"prior_prefix":"A4","next_prefix":"A6"},"6":{"id":307200,"text":"Accounts receivable;","type":"section","prefixes":["A","6"],"prefix":"6","entire_prefix":"A6","prefix_anchor":"A6","level":2,"prior_prefix":"A5","next_prefix":"A7"},"7":{"id":307201,"text":"All imported and exported foreign merchandise or domestic merchandise scheduled for export while in inventory located in a foreign trade zone within the Commonwealth;","type":"section","prefixes":["A","7"],"prefix":"7","entire_prefix":"A7","prefix_anchor":"A7","level":2,"prior_prefix":"A6","next_prefix":"A8"},"8":{"id":307202,"text":"Computer application software, except computer application software which is inventory as defined in subdivision 1 of this subsection, is defined as computer instructions, in any form, which are designed to be read by a computer and to enable it to perform specific operations with data or information stored by the computer;","type":"section","prefixes":["A","8"],"prefix":"8","entire_prefix":"A8","prefix_anchor":"A8","level":2,"prior_prefix":"A7","next_prefix":"A9"},"9":{"id":307203,"text":"Capital which is personal property, tangible in fact, used in commercial fishing businesses, and used in the water to catch or harvest seafood, including but not limited to crab pots, nets, tongs, and dredge equipment. Fishing vessels and property permanently attached to such vessels shall not be defined as intangible personal property for purposes of this chapter and shall be taxed locally as tangible personal property according to the applicable provisions of law relative to such property; and","type":"section","prefixes":["A","9"],"prefix":"9","entire_prefix":"A9","prefix_anchor":"A9","level":2,"prior_prefix":"A8","next_prefix":"A10"},"10":{"id":307204,"text":"Capital which is personal property, tangible in fact, that (i) is employed in a trade or business, (ii) has an original cost of less than $25, and (iii) is not classified as machinery and tools pursuant to Article 2 (§ 58.1-3507 et seq.) of Chapter 35, merchants’ capital pursuant to Article 3 (§ 58.1-3509 et seq.) of Chapter 35, or short-term rental property pursuant to Article 3.1 (§ 58.1-3510.4 et seq.) of Chapter 35.","type":"section","prefixes":["A","10"],"prefix":"10","entire_prefix":"A10","prefix_anchor":"A10","level":2,"prior_prefix":"A9","next_prefix":"B"},"11":{"id":307205,"text":"[Repealed.]","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A10","next_prefix":"C"},"12":{"id":307206,"text":"The subjects of intangible personal property set forth in subdivisions 1 through 10 of subsection A shall be exempt from taxation as provided in Article X, Section 6 (a)(5) of the Constitution of Virginia.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14380,"edition_id":1,"name":"Intangible Personal Property Tax","identifier":"11","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:56","date_modified":"2026-06-26 03:47:56","permalink":{"id":252371,"object_type":"structure","relational_id":14380,"identifier":"11","token":"58.1\/I\/11","url":"\/58.1\/I\/11\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":86605,"structure_id":14380,"section_number":"58.1-1100","catch_line":"Intangible personal property; segregated for state taxation","url":"\/58.1-1100\/","token":"58.1\/I\/11\/58.1-1100","metadata":false},{"id":85777,"structure_id":14380,"section_number":"58.1-1101","catch_line":"Classification","url":"\/58.1-1101\/","token":"58.1\/I\/11\/58.1-1101","metadata":false},{"id":77570,"structure_id":14380,"section_number":"58.1-1102","catch_line":"Intangible personal property of certain poultry and livestock producers","url":"\/58.1-1102\/","token":"58.1\/I\/11\/58.1-1102","metadata":false},{"id":66740,"structure_id":14380,"section_number":"58.1-1103","catch_line":"Exempt professions and businesses; how property used therein taxable","url":"\/58.1-1103\/","token":"58.1\/I\/11\/58.1-1103","metadata":false},{"id":66537,"structure_id":14380,"section_number":"58.1-1104","catch_line":"To what extent dairies taxable on intangible personal property","url":"\/58.1-1104\/","token":"58.1\/I\/11\/58.1-1104","metadata":false},{"id":71013,"structure_id":14380,"section_number":"58.1-1105","catch_line":"Suppliers of pulpwood, veneer logs, mine props and railroad crossties","url":"\/58.1-1105\/","token":"58.1\/I\/11\/58.1-1105","metadata":false},{"id":62107,"structure_id":14380,"section_number":"58.1-1106","catch_line":"Situs; nonresidents, branches outside of Commonwealth","url":"\/58.1-1106\/","token":"58.1\/I\/11\/58.1-1106","metadata":false},{"id":78274,"structure_id":14380,"section_number":"58.1-1107","catch_line":"Date as of which intangible personal property must be returned","url":"\/58.1-1107\/","token":"58.1\/I\/11\/58.1-1107","metadata":false},{"id":55714,"structure_id":14380,"section_number":"58.1-1108","catch_line":"Time for filing returns; payment of tax","url":"\/58.1-1108\/","token":"58.1\/I\/11\/58.1-1108","metadata":false},{"id":56933,"structure_id":14380,"section_number":"58.1-1109","catch_line":"Extension of time for filing returns","url":"\/58.1-1109\/","token":"58.1\/I\/11\/58.1-1109","metadata":false},{"id":79792,"structure_id":14380,"section_number":"58.1-1110","catch_line":"Where to file return; duty of the commissioner of revenue; audit and assessment","url":"\/58.1-1110\/","token":"58.1\/I\/11\/58.1-1110","metadata":false},{"id":57042,"structure_id":14380,"section_number":"58.1-1111","catch_line":"Application to fiduciaries generally","url":"\/58.1-1111\/","token":"58.1\/I\/11\/58.1-1111","metadata":false},{"id":74457,"structure_id":14380,"section_number":"58.1-1112","catch_line":"Forwarding to and audit of returns by Department","url":"\/58.1-1112\/","token":"58.1\/I\/11\/58.1-1112","metadata":false},{"id":75886,"structure_id":14380,"section_number":"58.1-1113","catch_line":"Penalty for failure to file returns of intangible personal property in time; delinquents; assessments on estimates","url":"\/58.1-1113\/","token":"58.1\/I\/11\/58.1-1113","metadata":false},{"id":57427,"structure_id":14380,"section_number":"58.1-1114","catch_line":"Assessment and payment of deficiency; penalties; application for correction","url":"\/58.1-1114\/","token":"58.1\/I\/11\/58.1-1114","metadata":false},{"id":79275,"structure_id":14380,"section_number":"58.1-1115","catch_line":"Refund of overpayment","url":"\/58.1-1115\/","token":"58.1\/I\/11\/58.1-1115","metadata":false},{"id":62634,"structure_id":14380,"section_number":"58.1-1116","catch_line":"Failure to pay tax when due; civil penalties","url":"\/58.1-1116\/","token":"58.1\/I\/11\/58.1-1116","metadata":false},{"id":70638,"structure_id":14380,"section_number":"58.1-1117","catch_line":"How intangible personal property tax collectible","url":"\/58.1-1117\/","token":"58.1\/I\/11\/58.1-1117","metadata":false},{"id":82483,"structure_id":14380,"section_number":"58.1-1118","catch_line":"Intangible personal property assessment sheets or forms","url":"\/58.1-1118\/","token":"58.1\/I\/11\/58.1-1118","metadata":false}],"previous_section":{"id":86605,"structure_id":14380,"section_number":"58.1-1100","catch_line":"Intangible personal property; segregated for state taxation","url":"\/58.1-1100\/","token":"58.1\/I\/11\/58.1-1100","metadata":false},"next_section":{"id":77570,"structure_id":14380,"section_number":"58.1-1102","catch_line":"Intangible personal property of certain poultry and livestock producers","url":"\/58.1-1102\/","token":"58.1\/I\/11\/58.1-1102","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1101\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1981, chapter 145; in 1982, chapter 633; in 1983, chapters 552 and 555; in 1984, chapters 150, 171, 675, 680, 692, and 729; in 1993, chapter 866; in 1996, chapter 622<\/a>; in 1999, chapter 396<\/a>; in 2000, chapter 472<\/a>; in 2019, chapter 255<\/a>.<\/p>","references":[{"id":66740,"section_number":"58.1-1103","catch_line":"Exempt professions and businesses; how property used therein taxable","order_by":null,"url":"\/58.1-1103\/"}],"refers_to":[{"id":55602,"section_number":"4.1-100","catch_line":"Definitions","order_by":null,"url":"\/4.1-100\/"},{"id":79478,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","order_by":null,"url":"\/58.1-3507\/"},{"id":57594,"section_number":"58.1-3509","catch_line":"Merchants' capital subject to local taxation; rate limit","order_by":null,"url":"\/58.1-3509\/"},{"id":75221,"section_number":"58.1-3510.4","catch_line":"Short-term rental property; short-term rental businesses","order_by":null,"url":"\/58.1-3510.4\/"}],"permalink":{"id":252377,"object_type":"law","relational_id":85777,"identifier":"58.1-1101","token":"58.1\/I\/11\/58.1-1101","url":"\/58.1-1101\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1101\/","token":"58.1\/I\/11\/58.1-1101","dublin_core":{"Title":"Classification","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1101","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The subjects of taxation classified by this section are hereby defined as intangible personal property: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Capital which is inventory, except wine while in the hands of a farm winery producer as defined in § 4.1-100<\/a>, merchandise located in a foreign trade zone as defined in subdivision 7 of this subsection and any agricultural product held in this Commonwealth by any manufacturer for manufacturing or processing which is of such nature as customarily requires storage and processing for periods of more than one year in order<\/span> to age or condition such product for manufacture. Such agricultural product shall be includible in inventory for one tax year only and after being taxed for one year shall thereafter be excluded for all succeeding tax years; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Capital which is personal property, tangible in fact<\/span>, used in manufacturing (including, but not limited to, furniture, fixtures, office equipment and computer equipment used in corporate headquarters), mining, water well drilling, radio or television broadcasting, dairy, dry cleaning or laundry businesses. Machinery and tools, motor vehicles and delivery equipment of such businesses shall not be defined as intangible personal property for purposes of this chapter and shall be taxed locally as tangible personal property according to the applicable provisions of law<\/span> relative to such property;\n\t\t\t\t2a. Personal property, tangible in fact<\/span>, used in cable television businesses. Machines and tools, motor vehicles, delivery equipment, trunk and feeder cables, studio equipment, antennae and office furniture and equipment of such businesses shall not be defined as intangible personal property for purposes of this chapter and shall be taxed locally as tangible personal property according to the applicable provisions of law<\/span> relative to such property; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Money; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Bonds<\/span>, notes, and other evidences<\/span> of debt; demands and claims; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Shares of stock; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Accounts receivable; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> All imported and exported foreign merchandise or domestic merchandise scheduled for export while in inventory located in a foreign trade zone within the Commonwealth; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Computer application software, except computer application software which is inventory as defined in subdivision 1 of this subsection, is defined as computer instructions, in any form, which are designed to be read by a computer and to enable it to perform specific operations with data or information stored by the computer; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Capital which is personal property, tangible in fact<\/span>, used in commercial fishing businesses, and used in the water to catch or harvest seafood, including but not limited to crab pots, nets, tongs, and dredge equipment. Fishing vessels and property permanently attached to such vessels shall not be defined as intangible personal property for purposes of this chapter and shall be taxed locally as tangible personal property according to the applicable provisions of law<\/span> relative to such property; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Capital which is personal property, tangible in fact<\/span>, that (i) is employed in a trade or business, (ii) has an original cost of less than $25, and (iii) is not classified as machinery and tools pursuant to Article 2 (§ 58.1-3507<\/a> et seq.) of Chapter 35, merchants’ capital pursuant to Article 3 (§ 58.1-3509<\/a> et seq.) of Chapter 35, or short-term rental property pursuant to Article 3.1 (§ 58.1-3510.4<\/a> et seq.) of Chapter 35. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> [Repealed.] <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The subjects of intangible personal property set forth in subdivisions 1 through 10 of subsection A shall be exempt from taxation as provided in Article X, Section 6 (a)(5) of the Constitution of Virginia. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCLASSIFICATION (\u00a7 58.1-1101)\n\nA. The subjects of taxation classified by this section are hereby defined as\nintangible personal property:\n\n 1. Capital which is inventory, except wine while in the hands of a farm winery\n producer as defined in § 4.1-100, merchandise located in a foreign trade\n zone as defined in subdivision 7 of this subsection and any agricultural\n product held in this Commonwealth by any manufacturer for manufacturing or\n processing which is of such nature as customarily requires storage and\n processing for periods of more than one year in order to age or condition such\n product for manufacture. Such agricultural product shall be includible in\n inventory for one tax year only and after being taxed for one year shall\n thereafter be excluded for all succeeding tax years;\n\n 2. Capital which is personal property, tangible in fact, used in manufacturing\n (including, but not limited to, furniture, fixtures, office equipment and\n computer equipment used in corporate headquarters), mining, water well\n drilling, radio or television broadcasting, dairy, dry cleaning or laundry\n businesses. Machinery and tools, motor vehicles and delivery equipment of such\n businesses shall not be defined as intangible personal property for purposes\n of this chapter and shall be taxed locally as tangible personal property\n according to the applicable provisions of law relative to such property;\n \t\t\t\t2a. Personal property, tangible in fact, used in cable television\n businesses. Machines and tools, motor vehicles, delivery equipment, trunk and\n feeder cables, studio equipment, antennae and office furniture and equipment\n of such businesses shall not be defined as intangible personal property for\n purposes of this chapter and shall be taxed locally as tangible personal\n property according to the applicable provisions of law relative to such\n property;\n\n 3. Money;\n\n 4. Bonds, notes, and other evidences of debt; demands and claims;\n\n 5. Shares of stock;\n\n 6. Accounts receivable;\n\n 7. All imported and exported foreign merchandise or domestic merchandise\n scheduled for export while in inventory located in a foreign trade zone within\n the Commonwealth;\n\n 8. Computer application software, except computer application software which\n is inventory as defined in subdivision 1 of this subsection, is defined as\n computer instructions, in any form, which are designed to be read by a\n computer and to enable it to perform specific operations with data or\n information stored by the computer;\n\n 9. Capital which is personal property, tangible in fact, used in commercial\n fishing businesses, and used in the water to catch or harvest seafood,\n including but not limited to crab pots, nets, tongs, and dredge equipment.\n Fishing vessels and property permanently attached to such vessels shall not be\n defined as intangible personal property for purposes of this chapter and shall\n be taxed locally as tangible personal property according to the applicable\n provisions of law relative to such property; and\n\n 10. Capital which is personal property, tangible in fact, that (i) is employed\n in a trade or business, (ii) has an original cost of less than $25, and (iii)\n is not classified as machinery and tools pursuant to Article 2 (§\n 58.1-3507 et seq.) of Chapter 35, merchants’ capital pursuant to Article\n 3 (§ 58.1-3509 et seq.) of Chapter 35, or short-term rental property\n pursuant to Article 3.1 (§ 58.1-3510.4 et seq.) of Chapter 35.\n\nB. [Repealed.]\n\nC. The subjects of intangible personal property set forth in subdivisions 1\nthrough 10 of subsection A shall be exempt from taxation as provided in Article\nX, Section 6 (a)(5) of the Constitution of Virginia.\n\nHISTORY: Code 1950, \u00a7 58-405; 1981, c. 145; 1982, c. 633; 1983, cc. 552, 555;\n1984, cc. 150, 171, 675, 680, 692, 729; 1993, c. 866; 1996, c. 622; 1999, c.\n396; 2000, c. 472; 2019, c. 255.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}