{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-300.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-300.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-300.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-300.html"}],"law_id":371444,"edition_id":2,"section_id":371444,"structure_id":52889,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","history":"Code 1950, \u00a7 58-151.04; 1971, Ex. Sess., c. 171; 1984, c. 675; 1989, c. 245; 2013, c. 766.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1385309,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52889,"edition_id":2,"name":"General Provisions","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":52888,"metadata":{"child_laws":22,"child_structures":0},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:50","permalink":{"id":1480271,"object_type":"structure","relational_id":52889,"identifier":"1","token":"58.1\/I\/3\/1","url":"\/58.1\/I\/3\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52888,"edition_id":2,"name":"Income Tax","identifier":"3","label":"chapter","depth":3,"order_by":3,"parent_id":52818,"metadata":{"child_laws":307,"child_structures":23},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:35:49","permalink":{"id":1480269,"object_type":"structure","relational_id":52888,"identifier":"3","token":"58.1\/I\/3","url":"\/58.1\/I\/3\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371444,"structure_id":52889,"section_number":"58.1-300","catch_line":"Incomes not subject to local taxation","url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","metadata":false},{"id":371455,"structure_id":52889,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},{"id":371466,"structure_id":52889,"section_number":"58.1-302","catch_line":"Definitions","url":"\/58.1-302\/","token":"58.1\/I\/3\/1\/58.1-302","metadata":false},{"id":371467,"structure_id":52889,"section_number":"58.1-303","catch_line":"Residency for portion of tax year","url":"\/58.1-303\/","token":"58.1\/I\/3\/1\/58.1-303","metadata":false},{"id":371468,"structure_id":52889,"section_number":"58.1-304","catch_line":"Reserved","url":"\/58.1-304\/","token":"58.1\/I\/3\/1\/58.1-304","metadata":false},{"id":371469,"structure_id":52889,"section_number":"58.1-305","catch_line":"Duties of commissioner of the revenue relating to income tax","url":"\/58.1-305\/","token":"58.1\/I\/3\/1\/58.1-305","metadata":false},{"id":371470,"structure_id":52889,"section_number":"58.1-306","catch_line":"Filing of individual, estate or trust income tax returns with the Department","url":"\/58.1-306\/","token":"58.1\/I\/3\/1\/58.1-306","metadata":false},{"id":371471,"structure_id":52889,"section_number":"58.1-307","catch_line":"Disposition of returns; handling of state income tax payments; audit","url":"\/58.1-307\/","token":"58.1\/I\/3\/1\/58.1-307","metadata":false},{"id":371472,"structure_id":52889,"section_number":"58.1-308","catch_line":"Assessment and payment of deficiency; fraud; penalties","url":"\/58.1-308\/","token":"58.1\/I\/3\/1\/58.1-308","metadata":false},{"id":371473,"structure_id":52889,"section_number":"58.1-309","catch_line":"Refund of overpayment","url":"\/58.1-309\/","token":"58.1\/I\/3\/1\/58.1-309","metadata":false},{"id":371474,"structure_id":52889,"section_number":"58.1-310","catch_line":"Examination of federal returns","url":"\/58.1-310\/","token":"58.1\/I\/3\/1\/58.1-310","metadata":false},{"id":371487,"structure_id":52889,"section_number":"58.1-311","catch_line":"Report of change in federal taxable income","url":"\/58.1-311\/","token":"58.1\/I\/3\/1\/58.1-311","metadata":false},{"id":371485,"structure_id":52889,"section_number":"58.1-311.1","catch_line":"Report of change in taxes paid to other states","url":"\/58.1-311.1\/","token":"58.1\/I\/3\/1\/58.1-311.1","metadata":false},{"id":371486,"structure_id":52889,"section_number":"58.1-311.2","catch_line":"Final determination date","url":"\/58.1-311.2\/","token":"58.1\/I\/3\/1\/58.1-311.2","metadata":false},{"id":371498,"structure_id":52889,"section_number":"58.1-312","catch_line":"Limitations on assessment","url":"\/58.1-312\/","token":"58.1\/I\/3\/1\/58.1-312","metadata":false},{"id":371514,"structure_id":52889,"section_number":"58.1-313","catch_line":"Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien","url":"\/58.1-313\/","token":"58.1\/I\/3\/1\/58.1-313","metadata":{"court_decisions":""}},{"id":371525,"structure_id":52889,"section_number":"58.1-314","catch_line":"Lien of jeopardy assessment; notice of lien","url":"\/58.1-314\/","token":"58.1\/I\/3\/1\/58.1-314","metadata":false},{"id":371536,"structure_id":52889,"section_number":"58.1-315","catch_line":"Transitional modifications to Virginia taxable income","url":"\/58.1-315\/","token":"58.1\/I\/3\/1\/58.1-315","metadata":false},{"id":371547,"structure_id":52889,"section_number":"58.1-316","catch_line":"Information reporting on rental payments to nonresident payees; penalties","url":"\/58.1-316\/","token":"58.1\/I\/3\/1\/58.1-316","metadata":false},{"id":371558,"structure_id":52889,"section_number":"58.1-317","catch_line":"Filing of estimated tax by nonresidents upon the sale of real property; penalties","url":"\/58.1-317\/","token":"58.1\/I\/3\/1\/58.1-317","metadata":false},{"id":371568,"structure_id":52889,"section_number":"58.1-318","catch_line":"Investments eligible for tax credits","url":"\/58.1-318\/","token":"58.1\/I\/3\/1\/58.1-318","metadata":false},{"id":371569,"structure_id":52889,"section_number":"58.1-319","catch_line":"Unclaimed tax credits; report","url":"\/58.1-319\/","token":"58.1\/I\/3\/1\/58.1-319","metadata":false}],"next_section":{"id":371455,"structure_id":52889,"section_number":"58.1-301","catch_line":"(Applicable to taxable years beginning on and after January 1, 2023) Conformity to Internal Revenue Code","url":"\/58.1-301\/","token":"58.1\/I\/3\/1\/58.1-301","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-300\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1984, chapter 675; in 1989, chapter 245; in 2013, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?131+ful+CHAP0766\">766<\/a>.<\/p>","references":[{"id":346466,"section_number":"13.1-1120","catch_line":"Income and property taxes","order_by":null,"url":"\/13.1-1120\/"},{"id":346692,"section_number":"13.1-554.1","catch_line":"Income and property taxes","order_by":null,"url":"\/13.1-554.1\/"},{"id":364965,"section_number":"46.2-1404","catch_line":"Ridesharing payments or transit reduced fares are not income","order_by":null,"url":"\/46.2-1404\/"},{"id":370860,"section_number":"58.1-1","catch_line":"Definitions","order_by":null,"url":"\/58.1-1\/"},{"id":370921,"section_number":"58.1-104","catch_line":"Period of limitations","order_by":null,"url":"\/58.1-104\/"},{"id":371026,"section_number":"58.1-1703","catch_line":"Collection","order_by":null,"url":"\/58.1-1703\/"},{"id":371080,"section_number":"58.1-1802.2","catch_line":"Delinquent returns; enforcement; when approval required","order_by":null,"url":"\/58.1-1802.2\/"},{"id":371363,"section_number":"58.1-2627.1","catch_line":"Taxation of pipeline companies","order_by":null,"url":"\/58.1-2627.1\/"},{"id":371442,"section_number":"58.1-3.4","catch_line":"Tax Commissioner's authority to request and share information regarding employer worker reclassification","order_by":null,"url":"\/58.1-3.4\/"}],"refers_to":false,"permalink":{"id":1480273,"object_type":"law","relational_id":371444,"identifier":"58.1-300","token":"58.1\/I\/3\/1\/58.1-300","url":"\/58.1-300\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-300\/","token":"58.1\/I\/3\/1\/58.1-300","dublin_core":{"Title":"Incomes not subject to local taxation","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-300","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No county, city, town or other political subdivision of this Commonwealth shall impose any tax or <span class=\"dictionary\">levy<\/span> upon incomes, incomes being hereby segregated for state taxation only.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nINCOMES NOT SUBJECT TO LOCAL TAXATION (\u00a7 58.1-300)\n\nNo county, city, town or other political subdivision of this Commonwealth shall\nimpose any tax or levy upon incomes, incomes being hereby segregated for state\ntaxation only.\n\nHISTORY: Code 1950, \u00a7 58-151.04; 1971, Ex. Sess., c. 171; 1984, c. 675; 1989,\nc. 245; 2013, c. 766.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}