{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-332.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-332.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-332.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-332.html"}],"law_id":85325,"edition_id":1,"section_id":85325,"structure_id":14016,"section_number":"58.1-332","catch_line":"Credits for taxes paid other states","history":"Code 1950, \u00a7 58-151.015; 1971, Ex. Sess., c. 171; 1972, c. 827; 1984, c. 675; 1985, c. 466; 1991, cc. 362, 456; 1992, c. 317; 1994, c. 195; 1998, c. 291; 1999, c. 317; 2022, cc. 689, 690.","full_text":"A\n\nWhenever a Virginia resident has become liable to another state for income tax on any earned or business income or any gain on the sale of a capital asset (within the meaning of § 1221 of the Internal Revenue Code), not including an asset used in a trade or business, to the extent that such gain is included in federal adjusted gross income, for the taxable year, derived from sources outside the Commonwealth and subject to taxation under this chapter, the amount of such tax payable by him shall, upon proof of such payment, be credited on the taxpayer’s return with the income tax so paid to the other state.\n\t\t\tHowever, no franchise tax, license tax, excise tax, unincorporated business tax, occupation tax or any tax characterized as such by the taxing jurisdiction, although applied to earned or business income, shall qualify for a credit under this section, nor shall any tax which, if characterized as an income tax or a commuter tax, would be illegal and unauthorized under such other state’s controlling or enabling legislation qualify for a credit under this section.\n\t\t\tThe credit allowable under this section shall not exceed: (i) such proportion of the income tax otherwise payable by him under this chapter as his income upon which the tax imposed by the other state was computed bears to his Virginia taxable income upon which the tax imposed by this Commonwealth was computed or (ii) the income tax otherwise payable under this chapter in the event that the income upon which the tax imposed by the other state is computed is less than the Virginia taxable income upon which the tax imposed by this Commonwealth is computed and all income derived from sources outside the Commonwealth and subject to taxation under this chapter is earned income or business income reported on federal form Schedule C from a single state contiguous to Virginia. The credit provided for by this section shall not be granted to a resident individual when the laws of another state, under which the income in question is subject to tax assessment, provide a credit to such resident individual substantially similar to that granted by subsection B of this section.B\n\nWhenever a nonresident individual of this Commonwealth has become liable to the state where he resides for income tax upon his Virginia taxable income for the taxable year, derived from Virginia sources and subject to taxation under this chapter, the amount of such tax payable under this chapter shall be credited with such proportion of the tax so payable by him to the state where he resides, upon proof of such payment, as his income subject to taxation under this chapter bears to his entire income upon which the tax so payable to such other state was imposed. The credit, however, shall be allowed only if the laws of such state: (i) grant a substantially similar credit to residents of Virginia subject to income tax under such laws or (ii) impose a tax upon the income of its residents derived from Virginia sources and exempt from taxation the income of residents of this Commonwealth. No credit shall be allowed against the amount of the tax on any income taxable under this chapter which is exempt from taxation under the laws of such other state.C\n\n1. For purposes of this section, the amount of any state income tax paid by an electing small business corporation (S corporation) shall be deemed to have been paid by its individual shareholders in proportion to their ownership of the stock of such corporation.2\n\nFor taxable years beginning on and after January 1, 2021, but before January 1, 2026, for purposes of this section, the amount of any state income tax paid by a pass-through entity under a law of another state substantially similar to § 58.1-390.3 shall be deemed to have been paid by its individual owners in proportion to their ownership.","order_by":null,"text":{"0":{"id":305694,"text":"Whenever a Virginia resident has become liable to another state for income tax on any earned or business income or any gain on the sale of a capital asset (within the meaning of § 1221 of the Internal Revenue Code), not including an asset used in a trade or business, to the extent that such gain is included in federal adjusted gross income, for the taxable year, derived from sources outside the Commonwealth and subject to taxation under this chapter, the amount of such tax payable by him shall, upon proof of such payment, be credited on the taxpayer’s return with the income tax so paid to the other state.\n\t\t\tHowever, no franchise tax, license tax, excise tax, unincorporated business tax, occupation tax or any tax characterized as such by the taxing jurisdiction, although applied to earned or business income, shall qualify for a credit under this section, nor shall any tax which, if characterized as an income tax or a commuter tax, would be illegal and unauthorized under such other state’s controlling or enabling legislation qualify for a credit under this section.\n\t\t\tThe credit allowable under this section shall not exceed: (i) such proportion of the income tax otherwise payable by him under this chapter as his income upon which the tax imposed by the other state was computed bears to his Virginia taxable income upon which the tax imposed by this Commonwealth was computed or (ii) the income tax otherwise payable under this chapter in the event that the income upon which the tax imposed by the other state is computed is less than the Virginia taxable income upon which the tax imposed by this Commonwealth is computed and all income derived from sources outside the Commonwealth and subject to taxation under this chapter is earned income or business income reported on federal form Schedule C from a single state contiguous to Virginia. The credit provided for by this section shall not be granted to a resident individual when the laws of another state, under which the income in question is subject to tax assessment, provide a credit to such resident individual substantially similar to that granted by subsection B of this section.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":305695,"text":"Whenever a nonresident individual of this Commonwealth has become liable to the state where he resides for income tax upon his Virginia taxable income for the taxable year, derived from Virginia sources and subject to taxation under this chapter, the amount of such tax payable under this chapter shall be credited with such proportion of the tax so payable by him to the state where he resides, upon proof of such payment, as his income subject to taxation under this chapter bears to his entire income upon which the tax so payable to such other state was imposed. The credit, however, shall be allowed only if the laws of such state: (i) grant a substantially similar credit to residents of Virginia subject to income tax under such laws or (ii) impose a tax upon the income of its residents derived from Virginia sources and exempt from taxation the income of residents of this Commonwealth. No credit shall be allowed against the amount of the tax on any income taxable under this chapter which is exempt from taxation under the laws of such other state.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":305696,"text":"1. For purposes of this section, the amount of any state income tax paid by an electing small business corporation (S corporation) shall be deemed to have been paid by its individual shareholders in proportion to their ownership of the stock of such corporation.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"C2"},"3":{"id":305697,"text":"For taxable years beginning on and after January 1, 2021, but before January 1, 2026, for purposes of this section, the amount of any state income tax paid by a pass-through entity under a law of another state substantially similar to § 58.1-390.3 shall be deemed to have been paid by its individual owners in proportion to their ownership.","type":"section","prefixes":["C","2"],"prefix":"2","entire_prefix":"C2","prefix_anchor":"C2","level":2,"prior_prefix":"C"}},"ancestry":[{"id":14016,"edition_id":1,"name":"Tax Credits for Individuals","identifier":"3","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:46:37","date_modified":"2026-06-26 03:46:37","permalink":{"id":254153,"object_type":"structure","relational_id":14016,"identifier":"3","token":"58.1\/I\/3\/3","url":"\/58.1\/I\/3\/3\/","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":79817,"structure_id":14016,"section_number":"58.1-330","catch_line":"Repealed","url":"\/58.1-330\/","token":"58.1\/I\/3\/3\/58.1-330","metadata":false},{"id":69848,"structure_id":14016,"section_number":"58.1-331","catch_line":"Repealed","url":"\/58.1-331\/","token":"58.1\/I\/3\/3\/58.1-331","metadata":false},{"id":85325,"structure_id":14016,"section_number":"58.1-332","catch_line":"Credits for taxes paid other states","url":"\/58.1-332\/","token":"58.1\/I\/3\/3\/58.1-332","metadata":false},{"id":77703,"structure_id":14016,"section_number":"58.1-332.1","catch_line":"Credit for taxes paid to a foreign country on retirement income","url":"\/58.1-332.1\/","token":"58.1\/I\/3\/3\/58.1-332.1","metadata":false},{"id":65718,"structure_id":14016,"section_number":"58.1-332.2","catch_line":"(Applicable for taxable years beginning on or after January 1, 2007) Definition of income tax","url":"\/58.1-332.2\/","token":"58.1\/I\/3\/3\/58.1-332.2","metadata":false},{"id":72337,"structure_id":14016,"section_number":"58.1-333","catch_line":"Repealed","url":"\/58.1-333\/","token":"58.1\/I\/3\/3\/58.1-333","metadata":false},{"id":73300,"structure_id":14016,"section_number":"58.1-334","catch_line":"Tax credit for purchase of conservation tillage equipment","url":"\/58.1-334\/","token":"58.1\/I\/3\/3\/58.1-334","metadata":false},{"id":64999,"structure_id":14016,"section_number":"58.1-335","catch_line":"Repealed","url":"\/58.1-335\/","token":"58.1\/I\/3\/3\/58.1-335","metadata":false},{"id":76356,"structure_id":14016,"section_number":"58.1-336","catch_line":"Repealed","url":"\/58.1-336\/","token":"58.1\/I\/3\/3\/58.1-336","metadata":false},{"id":80901,"structure_id":14016,"section_number":"58.1-337","catch_line":"Tax credit for purchase of conservation tillage and precision agriculture equipment","url":"\/58.1-337\/","token":"58.1\/I\/3\/3\/58.1-337","metadata":false},{"id":84005,"structure_id":14016,"section_number":"58.1-338","catch_line":"Expired","url":"\/58.1-338\/","token":"58.1\/I\/3\/3\/58.1-338","metadata":false},{"id":68217,"structure_id":14016,"section_number":"58.1-339","catch_line":"Repealed","url":"\/58.1-339\/","token":"58.1\/I\/3\/3\/58.1-339","metadata":false},{"id":66380,"structure_id":14016,"section_number":"58.1-339.1","catch_line":"Repealed","url":"\/58.1-339.1\/","token":"58.1\/I\/3\/3\/58.1-339.1","metadata":false},{"id":61287,"structure_id":14016,"section_number":"58.1-339.10","catch_line":"Riparian forest buffer protection for waterways tax credit","url":"\/58.1-339.10\/","token":"58.1\/I\/3\/3\/58.1-339.10","metadata":false},{"id":84695,"structure_id":14016,"section_number":"58.1-339.11","catch_line":"Repealed","url":"\/58.1-339.11\/","token":"58.1\/I\/3\/3\/58.1-339.11","metadata":false},{"id":68389,"structure_id":14016,"section_number":"58.1-339.12","catch_line":"Farm wineries and vineyards tax credit","url":"\/58.1-339.12\/","token":"58.1\/I\/3\/3\/58.1-339.12","metadata":false},{"id":65669,"structure_id":14016,"section_number":"58.1-339.13","catch_line":"Reforestation and afforestation tax credit","url":"\/58.1-339.13\/","token":"58.1\/I\/3\/3\/58.1-339.13","metadata":false},{"id":74716,"structure_id":14016,"section_number":"58.1-339.14","catch_line":"Firearm safety device tax credit","url":"\/58.1-339.14\/","token":"58.1\/I\/3\/3\/58.1-339.14","metadata":false},{"id":68940,"structure_id":14016,"section_number":"58.1-339.2","catch_line":"Historic rehabilitation tax credit","url":"\/58.1-339.2\/","token":"58.1\/I\/3\/3\/58.1-339.2","metadata":false},{"id":65078,"structure_id":14016,"section_number":"58.1-339.3","catch_line":"Agricultural best management practices tax credit","url":"\/58.1-339.3\/","token":"58.1\/I\/3\/3\/58.1-339.3","metadata":false},{"id":62148,"structure_id":14016,"section_number":"58.1-339.4","catch_line":"Qualified equity and subordinated debt investments tax credit","url":"\/58.1-339.4\/","token":"58.1\/I\/3\/3\/58.1-339.4","metadata":false},{"id":69444,"structure_id":14016,"section_number":"58.1-339.5","catch_line":"Repealed","url":"\/58.1-339.5\/","token":"58.1\/I\/3\/3\/58.1-339.5","metadata":false},{"id":64454,"structure_id":14016,"section_number":"58.1-339.6","catch_line":"Political candidate contribution tax credit","url":"\/58.1-339.6\/","token":"58.1\/I\/3\/3\/58.1-339.6","metadata":false},{"id":77593,"structure_id":14016,"section_number":"58.1-339.7","catch_line":"Livable Home Tax Credit","url":"\/58.1-339.7\/","token":"58.1\/I\/3\/3\/58.1-339.7","metadata":false},{"id":59088,"structure_id":14016,"section_number":"58.1-339.8","catch_line":"Income tax credit for low-income taxpayers","url":"\/58.1-339.8\/","token":"58.1\/I\/3\/3\/58.1-339.8","metadata":false},{"id":55105,"structure_id":14016,"section_number":"58.1-339.9","catch_line":"Repealed","url":"\/58.1-339.9\/","token":"58.1\/I\/3\/3\/58.1-339.9","metadata":false}],"previous_section":{"id":69848,"structure_id":14016,"section_number":"58.1-331","catch_line":"Repealed","url":"\/58.1-331\/","token":"58.1\/I\/3\/3\/58.1-331","metadata":false},"next_section":{"id":77703,"structure_id":14016,"section_number":"58.1-332.1","catch_line":"Credit for taxes paid to a foreign country on retirement income","url":"\/58.1-332.1\/","token":"58.1\/I\/3\/3\/58.1-332.1","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-332\/","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 1972, chapter 827; in 1984, chapter 675; in 1985, chapter 466; in 1991, chapters 362 and 456; in 1992, chapter 317; in 1994, chapter 195<\/a>; in 1998, chapter 291<\/a>; in 1999, chapter 317<\/a>; in 2022, chapters 689<\/a> and 690<\/a>.<\/p>","references":[{"id":81874,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","order_by":null,"url":"\/58.1-311.1\/"},{"id":65718,"section_number":"58.1-332.2","catch_line":"(Applicable for taxable years beginning on or after January 1, 2007) Definition of income tax","order_by":null,"url":"\/58.1-332.2\/"},{"id":75158,"section_number":"58.1-342","catch_line":"Special cases in which nonresident need not file Virginia return","order_by":null,"url":"\/58.1-342\/"},{"id":77038,"section_number":"58.1-371","catch_line":"Credits for taxes paid other states","order_by":null,"url":"\/58.1-371\/"},{"id":68682,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","order_by":null,"url":"\/58.1-390.3\/"},{"id":59939,"section_number":"58.1-399.4","catch_line":"Effect of election","order_by":null,"url":"\/58.1-399.4\/"},{"id":64617,"section_number":"58.1-461","catch_line":"Requirement of withholding","order_by":null,"url":"\/58.1-461\/"},{"id":86364,"section_number":"58.1-482","catch_line":"Certain nonresidents; reciprocity with other states","order_by":null,"url":"\/58.1-482\/"},{"id":58457,"section_number":"58.1-490","catch_line":"Declarations of estimated tax","order_by":null,"url":"\/58.1-490\/"}],"refers_to":[{"id":68682,"section_number":"58.1-390.3","catch_line":"Elective income tax on pass-through entities","order_by":null,"url":"\/58.1-390.3\/"}],"permalink":{"id":254163,"object_type":"law","relational_id":85325,"identifier":"58.1-332","token":"58.1\/I\/3\/3\/58.1-332","url":"\/58.1-332\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-332\/","token":"58.1\/I\/3\/3\/58.1-332","dublin_core":{"Title":"Credits for taxes paid other states","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-332","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Whenever a Virginia resident<\/span> has become liable to another state for income tax on any earned or business income or any gain on the sale of a capital asset (within the meaning of § 1221 of the Internal Revenue Code), not including an asset used in a trade or business, to the extent that such gain is included in federal adjusted gross income, for the taxable year, derived from sources outside the Commonwealth and subject to taxation under this chapter, the amount of such tax payable by him shall, upon proof of such payment, be credited on the taxpayer<\/span>’s return with the income tax so paid to the other state.\n\t\t\tHowever, no franchise tax, license tax, excise tax, unincorporated business tax, occupation tax or any tax characterized as such by the taxing jurisdiction<\/span>, although applied to earned or business income, shall qualify for a credit under this section, nor shall any tax which, if characterized as an income tax or a commuter tax, would be illegal and unauthorized under such other state’s controlling or enabling legislation qualify for a credit under this section.\n\t\t\tThe credit allowable under this section shall not exceed: (i) such proportion of the income tax otherwise payable by him under this chapter as his income upon which the tax imposed by the other state was computed bears to his Virginia taxable income upon which the tax imposed by this Commonwealth was computed or (ii) the income tax otherwise payable under this chapter in the event that the income upon which the tax imposed by the other state is computed is less than the Virginia taxable income upon which the tax imposed by this Commonwealth is computed and all income derived from sources outside the Commonwealth and subject to taxation under this chapter is earned income or business income reported on federal form Schedule C from a single state contiguous to Virginia. The credit provided for by this section shall not be granted to a resident<\/span> individual<\/span> when the laws<\/span> of another state, under which the income in question is subject to tax assessment, provide a credit to such resident<\/span> individual<\/span> substantially similar to that granted by subsection B of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Whenever a nonresident individual<\/span> of this Commonwealth has become liable to the state where he resides for income tax upon his Virginia taxable income for the taxable year, derived from Virginia sources and subject to taxation under this chapter, the amount of such tax payable under this chapter shall be credited with such proportion of the tax so payable by him to the state where he resides, upon proof of such payment, as his income subject to taxation under this chapter bears to his entire income upon which the tax so payable to such other state was imposed. The credit, however, shall be allowed only if the laws<\/span> of such state: (i) grant a substantially similar credit to residents<\/span> of Virginia subject to income tax under such laws<\/span> or (ii) impose a tax upon the income of its residents<\/span> derived from Virginia sources and exempt from taxation the income of residents<\/span> of this Commonwealth. No credit shall be allowed against the amount of the tax on any income taxable under this chapter which is exempt from taxation under the laws<\/span> of such other state. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> 1. For purposes of this section, the amount of any state income tax paid by an electing small business corporation<\/span> (S corporation<\/span>) shall be deemed to have been paid by its individual<\/span> shareholders in proportion to their ownership of the stock of such corporation<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> For taxable years beginning on and after January 1, 2021, but before January 1, 2026, for purposes of this section, the amount of any state income tax paid by a pass-through entity under a law<\/span> of another state substantially similar to § 58.1-390.3<\/a> shall be deemed to have been paid by its individual<\/span> owners in proportion to their ownership. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCREDITS FOR TAXES PAID OTHER STATES (\u00a7 58.1-332)\n\nA. Whenever a Virginia resident has become liable to another state for income\ntax on any earned or business income or any gain on the sale of a capital asset\n(within the meaning of § 1221 of the Internal Revenue Code), not including\nan asset used in a trade or business, to the extent that such gain is included\nin federal adjusted gross income, for the taxable year, derived from sources\noutside the Commonwealth and subject to taxation under this chapter, the amount\nof such tax payable by him shall, upon proof of such payment, be credited on the\ntaxpayer’s return with the income tax so paid to the other state.\n\t\t\tHowever, no franchise tax, license tax, excise tax, unincorporated business\ntax, occupation tax or any tax characterized as such by the taxing jurisdiction,\nalthough applied to earned or business income, shall qualify for a credit under\nthis section, nor shall any tax which, if characterized as an income tax or a\ncommuter tax, would be illegal and unauthorized under such other state’s\ncontrolling or enabling legislation qualify for a credit under this section.\n\t\t\tThe credit allowable under this section shall not exceed: (i) such proportion\nof the income tax otherwise payable by him under this chapter as his income upon\nwhich the tax imposed by the other state was computed bears to his Virginia\ntaxable income upon which the tax imposed by this Commonwealth was computed or\n(ii) the income tax otherwise payable under this chapter in the event that the\nincome upon which the tax imposed by the other state is computed is less than\nthe Virginia taxable income upon which the tax imposed by this Commonwealth is\ncomputed and all income derived from sources outside the Commonwealth and\nsubject to taxation under this chapter is earned income or business income\nreported on federal form Schedule C from a single state contiguous to Virginia.\nThe credit provided for by this section shall not be granted to a resident\nindividual when the laws of another state, under which the income in question is\nsubject to tax assessment, provide a credit to such resident individual\nsubstantially similar to that granted by subsection B of this section.\n\nB. Whenever a nonresident individual of this Commonwealth has become liable to\nthe state where he resides for income tax upon his Virginia taxable income for\nthe taxable year, derived from Virginia sources and subject to taxation under\nthis chapter, the amount of such tax payable under this chapter shall be\ncredited with such proportion of the tax so payable by him to the state where he\nresides, upon proof of such payment, as his income subject to taxation under\nthis chapter bears to his entire income upon which the tax so payable to such\nother state was imposed. The credit, however, shall be allowed only if the laws\nof such state: (i) grant a substantially similar credit to residents of Virginia\nsubject to income tax under such laws or (ii) impose a tax upon the income of\nits residents derived from Virginia sources and exempt from taxation the income\nof residents of this Commonwealth. No credit shall be allowed against the amount\nof the tax on any income taxable under this chapter which is exempt from\ntaxation under the laws of such other state.\n\nC. 1. For purposes of this section, the amount of any state income tax paid by\nan electing small business corporation (S corporation) shall be deemed to have\nbeen paid by its individual shareholders in proportion to their ownership of the\nstock of such corporation.\n\n 2. For taxable years beginning on and after January 1, 2021, but before\n January 1, 2026, for purposes of this section, the amount of any state income\n tax paid by a pass-through entity under a law of another state substantially\n similar to § 58.1-390.3 shall be deemed to have been paid by its\n individual owners in proportion to their ownership.\n\nHISTORY: Code 1950, \u00a7 58-151.015; 1971, Ex. Sess., c. 171; 1972, c. 827; 1984,\nc. 675; 1985, c. 466; 1991, cc. 362, 456; 1992, c. 317; 1994, c. 195; 1998, c.\n291; 1999, c. 317; 2022, cc. 689, 690.","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}}