{"data":{"id":"us-va/va.-code-58.1-300","jurisdiction":"us-va","citation":"Va. Code § 58.1-300","heading":"Incomes not subject to local taxation","body":"No county, city, town or other political subdivision 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; 2013, c. 766.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 1. General Provisions"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-300/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"2df9c8c69c691ffd531684a1d7d999d1aa435589cf43545550e8232fc84bceb7","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-220","next":"us-va/va.-code-58.1-301"},"notice":"GroundRules: Original legal text. Not legal advice."}