{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-439.13.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-439.13.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-439.13.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-439.13.html"}],"law_id":61671,"edition_id":1,"section_id":61671,"structure_id":15212,"section_number":"58.1-439.13","catch_line":"Repealed","history":null,"full_text":"Repealed by Acts 2016, c. 305, cl. 2.","order_by":null,"text":{"0":{"id":225161,"text":"Repealed by Acts 2016, c. 305, cl. 2.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15212,"edition_id":1,"name":"Grants for Investment and Research and Development in Tobacco-Dependent Localities","identifier":"13.1","label":"article","depth":4,"order_by":1,"parent_id":13152,"metadata":{},"date_created":"2026-06-26 03:53:03","date_modified":"2026-06-26 03:53:03","permalink":{"id":253643,"object_type":"structure","relational_id":15212,"identifier":"13.1","token":"58.1\/I\/3\/13.1","url":"\/58.1\/I\/3\/13.1\/","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":61671,"structure_id":15212,"section_number":"58.1-439.13","catch_line":"Repealed","url":"\/58.1-439.13\/","token":"58.1\/I\/3\/13.1\/58.1-439.13","metadata":false},{"id":57927,"structure_id":15212,"section_number":"58.1-439.17","catch_line":"Grants in lieu of or in addition to tax credits","url":"\/58.1-439.17\/","token":"58.1\/I\/3\/13.1\/58.1-439.17","metadata":false}],"next_section":{"id":57927,"structure_id":15212,"section_number":"58.1-439.17","catch_line":"Grants in lieu of or in addition to tax credits","url":"\/58.1-439.17\/","token":"58.1\/I\/3\/13.1\/58.1-439.17","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-439.13\/","references":[{"id":57927,"section_number":"58.1-439.17","catch_line":"Grants in lieu of or in addition to tax credits","order_by":null,"url":"\/58.1-439.17\/"}],"refers_to":false,"permalink":{"id":253645,"object_type":"law","relational_id":61671,"identifier":"58.1-439.13","token":"58.1\/I\/3\/13.1\/58.1-439.13","url":"\/58.1-439.13\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-439.13\/","token":"58.1\/I\/3\/13.1\/58.1-439.13","dublin_core":{"Title":"Repealed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-439.13","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Repealed by Acts 2016, c. 305, cl. 2.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREPEALED (\u00a7 58.1-439.13)\n\nRepealed by Acts 2016, c. 305, cl. 2.\n","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}}