<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>65477</law_id><section_number>58.1-445.1</section_number><catch_line>Repealed</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="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="3">Income Tax</unit><unit label="article" level="4" order_by="1" identifier="14">Accounting, Returns, Procedures for Corporations</unit></structure><text>
						<section><p>Repealed by Acts 1998, c. 253, effective December 31, 1998.</p></section></text><metadata></metadata></law>
