{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1200.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1200.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1200.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1200.html"}],"law_id":54678,"edition_id":1,"section_id":54678,"structure_id":13696,"section_number":"58.1-1200","catch_line":"Title","history":"1984, c. 675.","full_text":"This chapter shall be known and may be cited as the &#8220;Virginia Bank Franchise Tax Act.&#8221;","order_by":null,"text":{"0":{"id":200744,"text":"This chapter shall be known and may be cited as the &#8220;Virginia Bank Franchise Tax Act.&#8221;","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13696,"edition_id":1,"name":"Bank Franchise 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taxation","url":"\/58.1-1217\/","token":"58.1\/I\/12\/58.1-1217","metadata":false}],"next_section":{"id":83617,"structure_id":13696,"section_number":"58.1-1201","catch_line":"Definitions","url":"\/58.1-1201\/","token":"58.1\/I\/12\/58.1-1201","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1200\/","history_text":"<p>This law was first created in 1984. The record of its establishment is cataloged in chapter 675 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1984 \u201cActs\u201d aren\u2019t available online.<\/p>","references":[{"id":76636,"section_number":"36-158","catch_line":"Definitions","order_by":null,"url":"\/36-158\/"},{"id":67865,"section_number":"58.1-322.04","catch_line":"Virginia taxable income; additional modifications","order_by":null,"url":"\/58.1-322.04\/"},{"id":68940,"section_number":"58.1-339.2","catch_line":"Historic rehabilitation tax credit","order_by":null,"url":"\/58.1-339.2\/"},{"id":81897,"section_number":"58.1-3703","catch_line":"Counties, cities and towns may impose local license taxes and fees; limitation of authority","order_by":null,"url":"\/58.1-3703\/"},{"id":62311,"section_number":"58.1-439","catch_line":"Major business facility job tax credit","order_by":null,"url":"\/58.1-439\/"},{"id":54175,"section_number":"58.1-439.12:09","catch_line":"Barge and rail usage tax credit","order_by":null,"url":"\/58.1-439.12_09\/"},{"id":71554,"section_number":"58.1-439.18","catch_line":"Definitions","order_by":null,"url":"\/58.1-439.18\/"},{"id":55593,"section_number":"58.1-439.21","catch_line":"Tax credit; amount; limitation; carry over","order_by":null,"url":"\/58.1-439.21\/"},{"id":58634,"section_number":"58.1-439.26","catch_line":"Tax credit for donations to certain scholarship foundations","order_by":null,"url":"\/58.1-439.26\/"},{"id":63459,"section_number":"58.1-439.29","catch_line":"Definitions","order_by":null,"url":"\/58.1-439.29\/"},{"id":81908,"section_number":"58.1-439.6","catch_line":"Worker retraining tax credit","order_by":null,"url":"\/58.1-439.6\/"},{"id":60296,"section_number":"58.1-439.6:1","catch_line":"Worker training tax credit","order_by":null,"url":"\/58.1-439.6_1\/"},{"id":73898,"section_number":"59.1-280","catch_line":"Enterprise zone business tax credit","order_by":null,"url":"\/59.1-280\/"},{"id":73671,"section_number":"59.1-280.1","catch_line":"Enterprise zone real property investment tax credit","order_by":null,"url":"\/59.1-280.1\/"}],"refers_to":false,"permalink":{"id":252451,"object_type":"law","relational_id":54678,"identifier":"58.1-1200","token":"58.1\/I\/12\/58.1-1200","url":"\/58.1-1200\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1200\/","token":"58.1\/I\/12\/58.1-1200","dublin_core":{"Title":"Title","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1200","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>This chapter shall be known and may be cited as the &#8220;Virginia <span class=\"dictionary\">Bank<\/span> Franchise Tax Act.&#8221;<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTITLE (\u00a7 58.1-1200)\n\nThis chapter shall be known and may be cited as the &#8220;Virginia Bank\nFranchise Tax Act.&#8221;\n\nHISTORY: 1984, c. 675.","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}}