Article 3 Merchants' Capital Tax

This article is comprised of the following sections:
  • §58.1-3509 Merchants’ capital subject to local taxation; rate limit
  • §58.1-3510 Definition of merchants’ capital
  • §58.1-3510.01 Separate classification of merchants’ capital of pharmaceutical wholesalers
  • §58.1-3510.02 Separate classification of certain merchants’ capital of wholesalers and retailers
  • §58.1-3510.1 Repealed