Each reference to a section of the Internal Revenue Code made in §§ 64.2-736 through 64.2-739 shall include future amendments to such Code sections and corresponding provisions of future internal revenue laws.
Va. Code Ann. § 64.2-740
Interpretation of references to Internal Revenue Code in §§ 64.2-736 through 64.2-739
2005, c. 935, § 55-544.22; 2012, c. 614.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.