{"data":{"id":"us-va/va.-code-58.1-323","jurisdiction":"us-va","citation":"Va. Code § 58.1-323","heading":"Repealed","body":"Repealed by Acts 1987, c. 9, effective for taxable years beginning on and after January 1, 1988.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 2. INDIVIDUAL INCOME TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-323/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"c3fa24b37bb938c8d2126df279c719cc594f4e4cb0b1c00756e21d7b09c4f972","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-322.2","next":"us-va/va.-code-58.1-323.1"},"notice":"GroundRules: Original legal text. Not legal advice."}