CHAPTER 534

An Act to amend the Code of Virginia by adding a new section numbered
58-688.2, allowing certain credits on the tax tmposed by § 58-688.

[H 520]
Approved April 2, 1952

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia be amended by adding a section numbered
58-638.2 as follows:

§ 58-638.2. Credits on tax.—Every person subject to the tax imposed
by § 58-638 who pays to the Federal government or any agency thereof
a special tax or fee for the right to operate over particular highways in
this State owned and maintained by the Federal government or any agency
thereof shall be allowed to deduct the amounts so paid from the amount of
the tax imposed by § 58-638 on the gross receipts derived by him from
his operations over the same particular highways.