{"data":{"id":"us-va/va.-code-58.1-438","jurisdiction":"us-va","citation":"Va. Code § 58.1-438","heading":"Not effective","body":"Not effective.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 13. TAX CREDITS FOR CORPORATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-438/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"fb7ddf6b93919d00ca50dd0ae0ade162fe92795413fae01907a0cc2caf2ebdb3","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-437","next":"us-va/va.-code-58.1-438.1"},"notice":"GroundRules: Original legal text. Not legal advice."}