University of Virginia Library

Sec. 16A-1. Definition and construction of chapter generally.

A like license shall be required of any firm, joint stock company
or corporation as provided for in this chapter for a
person or firm.

The construction and definition of the subjects as taxed
under this chapter shall be the same as is provided for under
the tax laws of the state unless otherwise provided. (4-7-69,
§ 90.)