Article 3: Merchants' Capital Tax

This article is comprised of the following sections:

§58.1-3509 Merchants&#8217; capital subject to local taxation; rate limit
§58.1-3510 Definition of merchants&#8217; capital
§58.1-3510.01 Separate classification of merchants&#8217; capital of pharmaceutical wholesalers
§58.1-3510.02 Separate classification of certain merchants&#8217; capital of wholesalers and retailers
§58.1-3510.1 Repealed
