CHAPTER 613

An Act to amend and reenact § 58-82, as amended, of the Code of
Virginia, relating to limitations on income tax deductions of non-
residents.

[H 463]

Approved March 31, 1956

Be it enacted by the General Assembly of Virginia:

1. That § 58-82, as amended, of the Code of Virginia be amended and
reenacted as follows:

§ 58-82. In the case of a taxpayer other than a resident of this
State, the standard deduction provided in § 58-81 (q) shall * , at his
election, be allowed. Such taxpayer not so electing shall be allowed the
other deductions provided in § 58-81 only if, and to the extent that, they
are connected with income arising from sources within this State and
taxable under this chapter to a nonresident taxpayer; and the proper
apportionment and allocation of the deductions with respect to sources
of income within and without this State shall be determined under rules
and regulations to be prescribed by the Department of Taxation.