Virginia Code 6.2-1342: Tax exemptions
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Any corporation shall be exempt from all state and local taxes except real and personal property taxes.
Terms Used In Virginia Code 6.2-1342
- Personal property: All property that is not real property.
- State: when applied to a part of the United States, includes any of the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, Guam, the Northern Mariana Islands, and the United States Virgin Islands. See Virginia Code 1-245
1974, c. 587, § 6.1-226.12; 2010, c. 794.