                                 CODE OF VIRGINIA

EXCEPTIONS TO § 58.1-609.10 (§ 58.1-609.13)

Notwithstanding the provisions of subdivision 1 of § 58.1-609.10, the tax
imposed by a county, city or town pursuant to §§ 58.1-605 and 58.1-606 shall
apply to artificial or propane gas, firewood, coal or home heating oil used for
domestic consumption as defined in subdivision 1 of § 58.1-609.10, unless
exempted by a duly adopted ordinance of the local governing body of a county,
city or town. The provisions of this section shall not apply to fuel for
domestic consumption purchased by churches organized not for profit and (i)
which are exempt from taxation under § 501(c)(3) of the Internal Revenue Code
or (ii) whose real property is exempt from local taxation pursuant to the
provisions of § 58.1-3606.

HISTORY: 1993, c. 310.