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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>70550</law_id><section_number>58.1-2299.1</section_number><catch_line>Exclusion from professional license tax</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="II">Taxes Administered by Other Agencies</unit><unit label="chapter" level="3" order_by="1" identifier="22.1">Motor Vehicle Fuels Sales Tax in Certain Transportation Districts</unit></structure><text>
						<section><p>The amount of the tax imposed by this chapter and collected by a <span class="dictionary">distributor</span> in any taxable year shall be excluded from gross receipts for purposes of any tax imposed under Chapter 37 (&#xA7;&#xA0;<a class="law" title="License requirement; requiring evidence of payment of business license, business personal property, meals and admissions taxes" href="/58.1-3700/">58.1-3700</a> et seq.).</p></section></text><history>2012, cc. 217, 225.</history><metadata></metadata></law>
