Article

Merchants' Capital Tax

Va. Code Ann. § 58.1-3509— Merchants' capital subject to local taxation; rate limit
Va. Code Ann. § 58.1-3510— Definition of merchants' capital
Va. Code Ann. § 58.1-3510.01— Separate classification of merchants' capital of pharmaceutical wholesalers
Va. Code Ann. § 58.1-3510.1— Repealed
Va. Code Ann. § 58.1-3510.02— Separate classification of certain merchants' capital of wholesalers and retailers