Virginia Decodedhttps://vacode.org6989758.1-100Property subject to state taxation only202558.1-438.1TaxationTaxes Administered by the Department of TaxationGeneral Provisions

Insurance taxes, licenses on insurance companies, taxable intangible personal property, rolling stock of all corporations operating railroads and all other classes of property not specifically exempted or reserved for local taxation, are hereby segregated and made subject to state taxation only.

Code 1950, § 58-10; 1984, c. 675.