In its 1988 session, the Virginia General Assembly passed a multitude of bills amending and supplementing title 58.1 of the Code of Virginia (the "Code"). These bills affected a broad range of areas, including the individual and corporate income tax, the sales and use tax, the local business license tax, and the real estate and recordation taxes.
Carle E. Davis,
Annual Survey of Virginia Law: Taxation,
U. Rich. L. Rev.
Available at: https://scholarship.richmond.edu/lawreview/vol22/iss4/13