Title 58.1. Taxation
Chapter 3. Income Tax
§ 58.1-300. Incomes not subject to local taxation.
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.