The excise tax levied by this article is hereby segregated for state taxation only and no county, city, town or political subdivision of this Commonwealth shall impose a tax on such wholesalers or distributors measured by gross receipts, except as provided in Chapter 37 (§ 58.1-3700 et seq.) of this title.
Va. Code Ann. § 58.1-1704
Tax segregated for state taxation
Known as the Virginia Soft Drink Excise Tax Act
The act spans §§ 58.1-1700 to 58.1-1705 (6 sections).
Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.