Repealed
Va. Code Ann. § 58.1-323
repealedRepealed by Acts 1987, c. 9, effective for taxable years beginning on and after January 1, 1988.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-323/Fetched: 10/16/2026
