{"data":{"id":"us-va/va.-code-58.1-540","jurisdiction":"us-va","citation":"Va. Code § 58.1-540","heading":"Repealed","body":"Repealed by Acts 2013, c. 766, cl. 4.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 3. INCOME TAX","Article 22. LOCAL INCOME TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-540/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"2ae0a3e2fbf221e1f46e81010bf6e83bcafe32125a13b59a64c9d43201ee6cb8","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-535","next":"us-va/va.-code-58.1-600"},"notice":"GroundRules: Original legal text. Not legal advice."}