<?xml version="1.0"?>
<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>371865</law_id><section_number>58.1-3510.1</section_number><catch_line>Repealed</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="4" identifier="III">Local Taxes</unit><unit label="chapter" level="3" order_by="4" identifier="35">Tangible Personal Property, Machinery and Tools and Merchants' Capital</unit><unit label="article" level="4" order_by="4" identifier="3">Merchants' Capital Tax</unit></structure><text>
						<section><p>Repealed by Acts 2009, cc. 480 and 692, cl. 2, effective for tax years beginning on and after January 1, 2009.</p></section></text><metadata></metadata></law>
