{"data":{"id":"us-va/va.-code-58.1-1100","jurisdiction":"us-va","citation":"Va. Code § 58.1-1100","heading":"Intangible personal property; segregated for state taxation","body":"Intangible personal property, including capital of a trade or business of any person, firm or corporation, except for merchants' capital as defined in § 58.1-3510 which shall be subject to local taxation, is hereby segregated for state taxation only.Code 1950, § 58-405; 1981, c. 145; 1982, c. 633; 1983, cc. 552, 555; 1984, cc. 680, 729.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 11. INTANGIBLE PERSONAL PROPERTY TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1100/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"08d718121faf376750addc82729d6679bdc5ff723237605ba2f9928bf541ed1b","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1037","next":"us-va/va.-code-58.1-1101"},"notice":"GroundRules: Original legal text. Not legal advice."}