No provision of this article shall have any application to any railway company doing business in this Commonwealth if such company is exempt by virtue of any provision of federal law from the payment of state and local taxes.
Va. Code Ann. § 58.1-2659
Article not applicable to companies exempt by federal laws
Code 1950, § 58-541.1; 1982, c. 62; 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.