{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-300.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-300.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-300.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-300.html"}],"law_id":55031,"edition_id":1,"section_id":55031,"structure_id":13970,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","history":"Code 1950, \u00a7 58-151.04; 1971, Ex. Sess., c. 171; 1984, c. 675; 1989, c. 245; 2013, c. 766.","full_text":"No county, city, town or other political subdivision of this Commonwealth shall impose any tax or levy upon incomes, incomes being hereby segregated for state taxation only.","order_by":null,"text":{"0":{"id":201824,"text":"No county, city, town or other political subdivision of this Commonwealth shall impose any tax or levy upon incomes, incomes being hereby segregated for state taxation only.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13970,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:46:27","date_modified":"2026-06-26 03:46:27","permalink":{"id":253269,"object_type":"structure","relational_id":13970,"identifier":"1","token":"58.1\/I\/3\/1","url":"\/58.1\/I\/3\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13152,"edition_id":1,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":253267,"object_type":"structure","relational_id":13152,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","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":55031,"structure_id":13970,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","metadata":false},{"id":75208,"structure_id":13970,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},{"id":82538,"structure_id":13970,"section_number":"58.1-302","catch_line":"Definitions","url":"\/58.1-302\/","token":"58.1\/I\/3\/1\/58.1-302","metadata":false},{"id":76987,"structure_id":13970,"section_number":"58.1-303","catch_line":"Residency for portion of tax year","url":"\/58.1-303\/","token":"58.1\/I\/3\/1\/58.1-303","metadata":false},{"id":63944,"structure_id":13970,"section_number":"58.1-304","catch_line":"Reserved","url":"\/58.1-304\/","token":"58.1\/I\/3\/1\/58.1-304","metadata":false},{"id":80064,"structure_id":13970,"section_number":"58.1-305","catch_line":"Duties of commissioner of the revenue relating to income tax","url":"\/58.1-305\/","token":"58.1\/I\/3\/1\/58.1-305","metadata":false},{"id":81043,"structure_id":13970,"section_number":"58.1-306","catch_line":"Filing of individual, estate or trust income tax returns with the Department","url":"\/58.1-306\/","token":"58.1\/I\/3\/1\/58.1-306","metadata":false},{"id":83380,"structure_id":13970,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","url":"\/58.1-307\/","token":"58.1\/I\/3\/1\/58.1-307","metadata":false},{"id":79816,"structure_id":13970,"section_number":"58.1-308","catch_line":"Assessment and payment of deficiency; fraud; penalties","url":"\/58.1-308\/","token":"58.1\/I\/3\/1\/58.1-308","metadata":false},{"id":87093,"structure_id":13970,"section_number":"58.1-309","catch_line":"Refund of overpayment","url":"\/58.1-309\/","token":"58.1\/I\/3\/1\/58.1-309","metadata":false},{"id":57654,"structure_id":13970,"section_number":"58.1-310","catch_line":"Examination of federal returns","url":"\/58.1-310\/","token":"58.1\/I\/3\/1\/58.1-310","metadata":false},{"id":68533,"structure_id":13970,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","url":"\/58.1-311\/","token":"58.1\/I\/3\/1\/58.1-311","metadata":false},{"id":81874,"structure_id":13970,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","url":"\/58.1-311.1\/","token":"58.1\/I\/3\/1\/58.1-311.1","metadata":false},{"id":59617,"structure_id":13970,"section_number":"58.1-311.2","catch_line":"Final determination date","url":"\/58.1-311.2\/","token":"58.1\/I\/3\/1\/58.1-311.2","metadata":false},{"id":59212,"structure_id":13970,"section_number":"58.1-312","catch_line":"Limitations on assessment","url":"\/58.1-312\/","token":"58.1\/I\/3\/1\/58.1-312","metadata":false},{"id":75424,"structure_id":13970,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","url":"\/58.1-313\/","token":"58.1\/I\/3\/1\/58.1-313","metadata":false},{"id":59234,"structure_id":13970,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","metadata":false},{"id":74528,"structure_id":13970,"section_number":"58.1-315","catch_line":"Transitional modifications to Virginia taxable income","url":"\/58.1-315\/","token":"58.1\/I\/3\/1\/58.1-315","metadata":false},{"id":80226,"structure_id":13970,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","metadata":false},{"id":73613,"structure_id":13970,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","metadata":false},{"id":83774,"structure_id":13970,"section_number":"58.1-318","catch_line":"Investments eligible for tax credits","url":"\/58.1-318\/","token":"58.1\/I\/3\/1\/58.1-318","metadata":false},{"id":59801,"structure_id":13970,"section_number":"58.1-319","catch_line":"Unclaimed tax credits; report","url":"\/58.1-319\/","token":"58.1\/I\/3\/1\/58.1-319","metadata":false}],"next_section":{"id":75208,"structure_id":13970,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-300\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1984, chapter 675; in 1989, chapter 245; in 2013, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?131+ful+CHAP0766\">766<\/a>.<\/p>","references":[{"id":72527,"section_number":"13.1-1120","catch_line":"Income and property taxes","order_by":null,"url":"\/13.1-1120\/"},{"id":74742,"section_number":"13.1-554.1","catch_line":"Income and property taxes","order_by":null,"url":"\/13.1-554.1\/"},{"id":62669,"section_number":"46.2-1404","catch_line":"Ridesharing payments or transit reduced fares are not income","order_by":null,"url":"\/46.2-1404\/"},{"id":85625,"section_number":"58.1-1","catch_line":"Definitions","order_by":null,"url":"\/58.1-1\/"},{"id":76408,"section_number":"58.1-104","catch_line":"Period of limitations","order_by":null,"url":"\/58.1-104\/"},{"id":62970,"section_number":"58.1-1703","catch_line":"Collection","order_by":null,"url":"\/58.1-1703\/"},{"id":70471,"section_number":"58.1-1802.2","catch_line":"Delinquent returns; enforcement; when approval required","order_by":null,"url":"\/58.1-1802.2\/"},{"id":79382,"section_number":"58.1-2627.1","catch_line":"Taxation of pipeline companies","order_by":null,"url":"\/58.1-2627.1\/"},{"id":60759,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","order_by":null,"url":"\/58.1-3.4\/"}],"refers_to":false,"permalink":{"id":253271,"object_type":"law","relational_id":55031,"identifier":"58.1-300","token":"58.1\/I\/3\/1\/58.1-300","url":"\/58.1-300\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","dublin_core":{"Title":"Incomes not subject to local taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-300","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No county, city, town or other political subdivision of this Commonwealth shall impose any tax or <span class=\"dictionary\">levy<\/span> upon incomes, incomes being hereby segregated for state taxation only.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINCOMES NOT SUBJECT TO LOCAL TAXATION (\u00a7 58.1-300)\n\nNo county, city, town or other political subdivision of this Commonwealth shall\nimpose any tax or levy upon incomes, incomes being hereby segregated for state\ntaxation only.\n\nHISTORY: Code 1950, \u00a7 58-151.04; 1971, Ex. Sess., c. 171; 1984, c. 675; 1989,\nc. 245; 2013, c. 766.","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}}