{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-439.13.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-439.13.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-439.13.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-439.13.html"}],"law_id":372357,"edition_id":2,"section_id":372357,"structure_id":52987,"section_number":"58.1-439.13","catch_line":"Repealed","history":null,"full_text":"Repealed by Acts 2016, c. 305, cl. 2.\n\n","order_by":null,"text":{"0":{"id":1388520,"text":"Repealed by Acts 2016, c. 305, cl. 2.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52987,"edition_id":2,"name":"Grants for Investment and Research and Development in Tobacco-Dependent Localities","identifier":"13.1","label":"article","depth":4,"order_by":11,"parent_id":52888,"metadata":{"child_laws":2,"child_structures":0},"date_created":"2026-08-02 03:09:17","date_modified":"2026-08-02 12:35:52","permalink":{"id":1480645,"object_type":"structure","relational_id":52987,"identifier":"13.1","token":"58.1\/I\/3\/13.1","url":"\/58.1\/I\/3\/13.1\/","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":372357,"structure_id":52987,"section_number":"58.1-439.13","catch_line":"Repealed","url":"\/58.1-439.13\/","token":"58.1\/I\/3\/13.1\/58.1-439.13","metadata":{"court_decisions":""}},{"id":372358,"structure_id":52987,"section_number":"58.1-439.17","catch_line":"Grants in lieu of or in addition to tax credits","url":"\/58.1-439.17\/","token":"58.1\/I\/3\/13.1\/58.1-439.17","metadata":{"court_decisions":""}}],"next_section":{"id":372358,"structure_id":52987,"section_number":"58.1-439.17","catch_line":"Grants in lieu of or in addition to tax credits","url":"\/58.1-439.17\/","token":"58.1\/I\/3\/13.1\/58.1-439.17","metadata":{"court_decisions":""}},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-439.13\/","references":[{"id":372358,"section_number":"58.1-439.17","catch_line":"Grants in lieu of or in addition to tax credits","order_by":null,"url":"\/58.1-439.17\/"}],"refers_to":false,"permalink":{"id":1480647,"object_type":"law","relational_id":372357,"identifier":"58.1-439.13","token":"58.1\/I\/3\/13.1\/58.1-439.13","url":"\/58.1-439.13\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-439.13\/","token":"58.1\/I\/3\/13.1\/58.1-439.13","dublin_core":{"Title":"Repealed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-439.13","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Repealed by Acts 2016, c. 305, cl. 2.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nREPEALED (\u00a7 58.1-439.13)\n\nRepealed by Acts 2016, c. 305, cl. 2.\n","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"}}