{"data":{"id":"us-va/va.-code-58.1-445.1","jurisdiction":"us-va","citation":"Va. Code § 58.1-445.1","heading":"Repealed","body":"Repealed by Acts 1998, c. 253, effective December 31, 1998.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 14. ACCOUNTING, RETURNS, PROCEDURES FOR CORPORATIONS"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-445.1/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"3692c6fab32e93d7908c9c9215d520ed6ddb63542d4e4879fcd5972d3522eff5","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-445","next":"us-va/va.-code-58.1-446"},"notice":"GroundRules: Original legal text. Not legal advice."}