58.1-300 - Incomes not subject to local taxation. - Virginia Statutes

§ 58.1-300. Incomes not subject to local taxation.

Except as provided in § 58.1-540, no county, city, town or other politicalsubdivision of this Commonwealth shall impose any tax or levy upon incomes,incomes being hereby segregated for state taxation only.

(Code 1950, § 58-151.04; 1971, Ex. Sess., c. 171; 1984, c. 675; 1989, c. 245.)