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Virginia Administrative Code


Agency 10 - DEPARTMENT OF TAXATION

Chapter 10GUIDELINES FOR PUBLIC PARTICIPATION IN REGULATION DEVELOPMENT AND PROMULGATION [REPEALED]
Chapter 11PUBLIC PARTICIPATION GUIDELINES
Chapter 20GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
Chapter 30[Reserved]
Chapter 50[Reserved]
Chapter 55VIRGINIA CORN EXCISE TAX
Chapter 60VIRGINIA EGG EXCISE TAX
Chapter 65VIRGINIA PEANUT EXCISE TAX
Chapter 70VIRGINIA SLAUGHTER HOG AND FEEDER PIG EXCISE TAX REGULATIONS [REPEALED]
Chapter 75VIRGINIA SOYBEAN EXCISE TAX REGULATIONS
Chapter 80[Reserved]
Chapter 100[Reserved]
Chapter 110INDIVIDUAL INCOME TAX
Chapter 112DECLARATION OF ESTIMATED INCOME TAX BY INDIVIDUALS
Chapter 115FIDUCIARY INCOME TAX
Chapter 120CORPORATION INCOME TAX
Chapter 130TAXATION OF PARTNERSHIPS REGULATIONS [REPEALED]
Chapter 140INCOME TAX WITHHOLDING
Chapter 150[Reserved]
Chapter 200[Reserved]
Chapter 210RETAIL SALES AND USE TAX
Chapter 220AIRCRAFT SALES AND USE TAX
Chapter 230WATERCRAFT SALES AND USE TAX
Chapter 240MOTOR VEHICLE FUEL SALES TAX REGULATIONS
Chapter 250TIRE TAX REGULATIONS [REPEALED]
Chapter 300ESTATE TAX
Chapter 310TAX ON WILLS AND ADMINISTRATION
Chapter 320RECORDATION TAX REGULATIONS
Chapter 330BANK FRANCHISE TAX
Chapter 340INTANGIBLE PERSONAL PROPERTY TAX REGULATIONS
Chapter 350FOREST PRODUCTS TAX REGULATIONS
Chapter 360LITTER TAX REGULATIONS [REPEALED]
Chapter 370CIGARETTE TAX REGULATIONS
Chapter 380SET-OFF DEBT COLLECTION ACT REGULATIONS [REPEALED]
Chapter 390VIRGINIA SOFT DRINK EXCISE TAX REGULATIONS
Chapter 400WRIT TAXES REGULATIONS
Chapter 500BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS


Chapter 10GUIDELINES FOR PUBLIC PARTICIPATION IN REGULATION DEVELOPMENT AND PROMULGATION [REPEALED] (create report)
Section 10[Repealed]
Section 20[Repealed]
Section 30[Repealed]
Section 40[Repealed]
Section 50[Repealed]
Section 60[Repealed]
Section 70[Repealed]
Section 80[Repealed]
Section 90[Repealed]


Chapter 11PUBLIC PARTICIPATION GUIDELINES (create report)
Section 10Purpose
Section 20Definitions
Section 30Notification list
Section 40Information to be sent to persons on the notification list
Section 50Public comment
Section 60Petition for rulemaking
Section 70Appointment of regulatory advisory panel
Section 80Appointment of negotiated rulemaking panel
Section 90Meetings
Section 100Public hearings on regulations
Section 110Periodic review of regulations


Chapter 20GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION (create report)
Section 10Secrecy of information; penalty
Section 20Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
Section 30Filing of tax returns or payment of taxes by mail
Section 40[Repealed]
Section 60Rate of interest
Section 70[Repealed]
Section 80Waiver of time limitation on assessment of taxes
Section 90Retention of records by taxpayer
Section 100[Repealed]
Section 110Offers in compromise
Section 120[Repealed]
Section 130Memorandum of lien for collection of taxes
Section 140Padlocking premises; definitions
Section 141Determination of when padlocking is appropriate
Section 142Notice of intent to padlock a business enterprise
Section 143Procedure for padlocking a business enterprise
Section 144Padlocking premises; remedies
Section 145Padlocked premises; penalty
Section 150[Repealed]
Section 155Administrative rulings
Section 160Assessments and administrative remedies
Section 165Administrative appeals
Section 170[Repealed]
Section 180Amended returns claiming a refund
Section 190Protective claims (after payment)
Section 200Interest on overpayments or improper collection
FORMSFORMS (23VAC10-20)


Chapter 30[Reserved] (create report)


Chapter 50[Reserved] (create report)


Chapter 55VIRGINIA CORN EXCISE TAX (create report)
Section 10[Repealed]
Section 40Handler to deduct assessment from payment to farmer; report and payment by handler
Section 50Records to be kept by handlers
Section 60[Repealed]
FORMSFORMS (23VAC10-55)


Chapter 60VIRGINIA EGG EXCISE TAX (create report)
Section 10[Repealed]
Section 40Handler to deduct tax from payment to farmers; report and payment of tax by handler
Section 50Exemptions
Section 60[Repealed]
FORMSFORMS (23VAC10-60)


Chapter 65VIRGINIA PEANUT EXCISE TAX (create report)
Section 10[Repealed]
Section 40Record to be kept by processor
Section 50[Repealed]
FORMSFORMS (23VAC10-65)


Chapter 70VIRGINIA SLAUGHTER HOG AND FEEDER PIG EXCISE TAX REGULATIONS [REPEALED] (create report)
Section 10[Repealed]
Section 20[Repealed]
Section 30[Repealed]
Section 40[Repealed]
Section 50[Repealed]
Section 60[Repealed]
Section 70[Repealed]


Chapter 75VIRGINIA SOYBEAN EXCISE TAX REGULATIONS (create report)
Section 10[Repealed]
Section 20Records to be kept by handler; examination by Commissioner
Section 30[Repealed]
FORMSFORMS (23VAC10-75)


Chapter 80[Reserved] (create report)


Chapter 100[Reserved] (create report)


Chapter 110INDIVIDUAL INCOME TAX (create report)
Section 10[Repealed]
Section 20Meaning of terms
Section 30Definitions
Section 40Part-year residents
Section 50[Repealed]
Section 60Refund of overpayment
Section 70Report of change of federal taxable income
Section 80Net operating losses; definitions
Section 81Net operating losses; generally
Section 82Net operating losses; Virginia modifications in the loss year
Section 83Net operating losses; treatment of the Virginia modifications in the loss year
Section 84Net operating loss carrybacks and carryovers
Section 85Net operating losses; filing status
Section 86Net operating losses; preparation of the carryback year or carryforward year return
Section 87Net operating losses; when and where to file; interest
Section 90Limitations on assessments
Section 100[Repealed]
Section 110Transitional modifications to Virginia taxable income
Section 120[Repealed]
Section 130Exemptions and exclusions
Section 140[Repealed]
Section 141Virginia taxable income; additions
Section 142Virginia taxable income; subtractions
Section 143Virginia taxable income; deductions
Section 144Virginia taxable income; modifications and adjustments
Section 150[Repealed]
Section 170Husband and wife
Section 180Taxable income of nonresidents
Section 190Nonresident spouse
Section 200[Repealed]
Section 220Credit for income taxes paid to another state; generally
Section 221Credit for income taxes paid to another state; residents
Section 222Credit for income taxes paid in another state; nonresidents
Section 225Qualified Equity and Subordinated Debt Investments Tax Credit; Definitions
Section 226Qualified Equity and Subordinated Debt Investments Tax Credit; general credit provisions
Section 227Qualified Equity and Subordinated Debt Investments Tax Credit; qualified business application procedure
Section 228Qualified Equity and Subordinated Debt Investments Tax Credit; tax credit application procedure
Section 229Qualified Equity and Subordinated Debt Investments Tax Credit; required equity and subordinated debt investment holding period
Section 230Accounting
Section 240Returns
Section 250Special cases in which nonresident not required to file Virginia return
Section 260[Repealed]
Section 270Extension of time for filing returns
Section 280Nongame wildlife voluntary contribution
Section 290[Repealed]
Section 310When, where and how taxes payable and collectible
Section 320Individual refunds; crediting overpayment against estimated tax
FORMSFORMS (23VAC10-110)


Chapter 112DECLARATION OF ESTIMATED INCOME TAX BY INDIVIDUALS (create report)
Section 10Definitions
Section 20Declarations of estimated tax; requirement of declaration
Section 21Declarations of estimated tax; contents of declaration
Section 22Declarations of estimated tax; joint declaration by husband and wife
Section 23Declarations of estimated tax; time for filing declaration
Section 24Declarations of estimated tax; amendments of declaration
Section 25Declarations of estimated tax; return as declaration or payment
Section 26Declarations of estimated tax; fiscal year
Section 27Declarations of estimated tax; short taxable year; declaration requirement
Section 28Declaration for individual under a disability
Section 30Payments of estimated tax
Section 40Failure by individual to pay estimated tax; additions to the tax
Section 41Failure by individual to pay estimated tax; amount of underpayment
Section 42Failure by individual to pay estimated tax; period of underpayment
Section 43Failure by individual to pay estimated tax; exception
Section 44Failure of individual to pay estimated tax; application of section in case of tax withheld on wages
Section 45Failure of individual to pay estimated tax; short taxable year; underpayment of estimated tax
Section 50[Repealed]
FORMSFORMS (23VAC10-112)


Chapter 115FIDUCIARY INCOME TAX (create report)
Section 10Definitions
Section 20Transitional modifications to Virginia income
Section 30[Repealed]
Section 40Virginia taxable income of a resident estate or trust
Section 50Virginia taxable income of a nonresident estate or trust
Section 60Share of a nonresident estate, trust or beneficiary in income from Virginia sources
Section 70Credit to trust beneficiary receiving accumulation distribution
Section 80Credits for taxes paid other states
Section 90Other credits
Section 100Accounting
Section 110Returns of estates and trusts
Section 120[Repealed]
Section 140Definitions; declaration
Section 145Declarations of estimated tax
Section 150Installment payments; due dates and amounts
Section 151Amendments of declaration
Section 152Application to short taxable year
Section 153Other payment dates
Section 154Application of payments
Section 155Credit against estimated tax liability
Section 160Additions to the tax
Section 161Amount of underpayment
Section 162Period of underpayment
Section 163Additions to the tax; exceptions
FORMSFORMS (23VAC10-115)


Chapter 120CORPORATION INCOME TAX (create report)
Section 10Conformity of terms to IRC (Internal Revenue Code)
Section 20Definitions
Section 30Report of change of federal taxable income
Section 40Limitations on assessments
Section 50[Repealed]
Section 70Imposition of tax
Section 80Telecommunications companies; definitions
Section 81Telecommunications companies; tax administration
Section 82Telecommunications companies; imposition of tax
Section 83Minimum tax on telecommunications companies
Section 84Telecommunications companies; corporation income tax
Section 85[Repealed]
Section 86Telecommunications companies; separate, combined or consolidated returns of affiliated corporations
Section 87[Repealed]
Section 88Telecommunications companies; estimated taxes
Section 89Noncorporate telecommunications companies
Section 89.1Telecommunications companies; administrative appeals
Section 90Exemptions and exclusions
Section 100Virginia taxable income; definitions; exceptions
Section 101Virginia taxable income; additions
Section 102Virginia taxable income; subtractions
Section 110Additional modifications
Section 120Business entirely within Virginia
Section 130Allocation and apportionment
Section 140How dividends allocated
Section 150What income apportioned and how
Section 160Property factor
Section 170Valuation of property owned or rented
Section 180Average value of property
Section 190Payroll factor
Section 200When compensation deemed paid in this Commonwealth
Section 210Sales factor
Section 220When sales of tangible personal property deemed in this Commonwealth
Section 230When certain other sales deemed in this Commonwealth
Section 240Motor carriers; apportionment
Section 250Financial corporations; apportionment
Section 260Construction corporation; apportionment
Section 265Construction corporation; definitions
Section 270Railway companies; apportionment
Section 280Alternative method of allocation and apportionment
Section 290[Repealed]
Section 300Accounting
Section 310Reports by corporations
Section 320Consolidated and combined returns; general
Section 321Separate return; description; filing
Section 322Consolidated returns; description; eligible members; filing; consent
Section 323Combined returns; description; eligible members; filing; consent
Section 324Consolidated and combined returns; permission to change
Section 325Consolidated and combined returns; carryovers
Section 326Consolidated return; mixed apportionment factors
Section 327Consolidated and combined returns; examples
Section 330Prohibition of worldwide consolidation or combination
Section 340[Repealed]
Section 350Consolidation of accounts
Section 360[Repealed]
Section 380Execution of returns
Section 390Supplemental reports
Section 400Extension of time for filing returns
Section 410Time of payment of corporation income taxes
Section 420Declarations of estimated income tax required
Section 430Time for filing declarations
Section 440Installment payment of estimated tax
Section 450[Repealed]
Section 460Failure to pay estimated tax
FORMSFORMS (23VAC10-120)


Chapter 130TAXATION OF PARTNERSHIPS REGULATIONS [REPEALED] (create report)
Section 10[Repealed]


Chapter 140INCOME TAX WITHHOLDING (create report)
Section 10Definitions
Section 20[Repealed]
Section 40Other methods of withholding
Section 50Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages
Section 60Overlapping pay periods, and payment by agent or fiduciary
Section 70Additional withholding
Section 80[Repealed]
Section 100Included and excluded wages
Section 110Withholding exemption certificates
Section 120[Repealed]
Section 130Employer's returns and payments of withheld taxes
Section 140[Repealed]
Section 190Withholding tax statements for employees; employers must file annual returns with commissioner
Section 200Refund to employer; time limitation; procedure
Section 210[Repealed]
Section 230Certain nonresidents; reciprocity with other states
Section 240[Repealed]
Section 280Lottery winnings; definitions
Section 281Income taxation of lottery prizes
Section 282Withholding on lottery prizes
Section 283Lottery winnings; forms and reporting
Section 284Provisions of Chapter 3 of Title 58.1 of the Code of Virginia to apply
FORMSFORMS (23VAC10-140)


Chapter 150[Reserved] (create report)


Chapter 200[Reserved] (create report)


Chapter 210RETAIL SALES AND USE TAX (create report)
Section 10Adjustments, replacements and warranties
Section 20[Repealed]
Section 30Admissions
Section 32Adult care facilities
Section 40Advertising; definitions
Section 41Advertising businesses
Section 42Newspaper and other media advertising
Section 43In-house advertising
Section 50Agriculture
Section 60[Repealed]
Section 70Aircraft sales, leases and rentals, repair and replacement parts and maintenance materials
Section 80[Reserved]
Section 90Aircraft service establishments
Section 100Airlines operating in interstate commerce
Section 110[Repealed]
Section 120Alterations
Section 130Artists and art dealers
Section 140Auctioneers, agents, factors
Section 150[Repealed]
Section 160Bad debts
Section 170[Repealed]
Section 180[Repealed]
Section 190Bookbinders and paper cutters
Section 200[Repealed]
Section 220Brackets for collection of the tax
Section 230Burglar, security, and fire alarm systems
Section 240[Repealed]
Section 250Cash and trade discounts
Section 260[Repealed]
Section 280Certificates of exemption
Section 290Certificate of registration
Section 300[Repealed]
Section 310Churches
Section 320Clubs
Section 330[Repealed]
Section 340Collection of tax by dealers
Section 350Commercial watermen; definitions; general provisions
Section 351Commercial watermen; typical exempt items; direct use; dual use of equipment
Section 352Commercial watermen; typical taxable items
Section 353Commercial waterman; taxation of certain vessels
Section 360Concrete mixer trucks
Section 370[Repealed]
Section 380Common carriers of property or passengers by railway
Section 381Railway common carrier activities
Section 382Railway common carriers; taxable status of property used in primary railway activities
Section 383Railway common carriers; METRO and AMTRAK
Section 384Railway common carriers; contractors
Section 385Railway common carriers; proration
Section 386Railway common carriers; lost, damaged or unclaimed property
Section 387Railway common carriers; demurrage
Section 390Consignments
Section 400Containers, packaging materials, and equipment
Section 410Contractors respecting real estate
Section 420[Reserved]
Section 430Coupons (redeemable)
Section 440[Reserved]
Section 450Credit for taxes paid to other states or their political subdivisions
Section 460[Repealed]
Section 470Dealer's records
Section 480Dealer's returns and payment of the tax
Section 485Dealer's compensation or discount
Section 490Dealers' withdrawals from inventory
Section 500Dentists, dental laboratories, and dental supply houses
Section 510[Repealed]
Section 530Employers selling to employees
Section 540[Repealed]
Section 550Extension of time for filing return and paying tax
Section 560Fabrication
Section 570Fairs, flea markets, circuses, carnivals, etc
Section 580[Repealed]
Section 590Feed making
Section 595Financial institutions
Section 600[Repealed]
Section 610Florists and nurserymen
Section 620[Reserved]
Section 630Fuels for domestic consumption
Section 640[Repealed]
Section 650Furniture and storage warehousemen
Section 660Gas, electricity and water
Section 670Gift certificates
Section 680Gifts purchased in Virginia
Section 690Governments; sales to
Section 691Governments; sales by
Section 692Government areas; sales within
Section 693Government contractors
Section 694Diplomatic exemption
Section 700Harvesting of forest products
Section 710[Repealed]
Section 720Hospitals and nursing homes
Section 730Hotels, motels, tourist camps, etc
Section 740[Repealed]
Section 750Indians
Section 760Innovative high technology industries and research; generally
Section 761Innovative high technology industries; application of industrial manufacturing exemptions
Section 762Innovative high technology industries; application of research and development exemptions generally
Section 763Innovative high technology industries; sales
Section 764Innovative high technology industries; true object test
Section 765Innovative high technology industries; specific activities
Section 766Innovative Technology Authority
Section 770Interior decorators
Section 780Interstate and foreign commerce
Section 790Kennels, stables and pet shops
Section 800Labels, tags and nameplates
Section 810Laundries and dry cleaners
Section 820Lay-away and will-call sales
Section 830Leased departments
Section 840Leases or rentals
Section 850Liability of corporate and partnership officers; penalty
Section 860Linen supply
Section 870[Repealed]
Section 880Local sales and use taxes
Section 890[Repealed]
Section 900Machinists, foundrymen and pattern makers
Section 910Maintenance contracts and warranty plans
Section 920Manufacturing and processing
Section 930Meals
Section 940Medicines, drugs, eyeglasses and related items
Section 950[Repealed]
Section 960Mining and mineral processing
Section 970Microfilm and microfiche copies of documents
Section 980Monuments and memorial stones
Section 990Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs
Section 1000[Repealed]
Section 1020Motor vehicle refinishers, painters and car washers
Section 1030[Reserved]
Section 1040[Repealed]
Section 1060Newspapers, magazines, periodicals and other publications
Section 1070Nonprofit organizations; criteria for exemption
Section 1071Nonprofit organizations; exempt transactions
Section 1072Nonprofit organizations; purchases for resale; intercompany sales and transfers; occasional sale; change of organization or operations; misuse of ...
Section 1080Occasional sale
Section 1090Out-of-state vendors
Section 2000[Repealed]
Section 2020Peddlers and street vendors
Section 2030[Repealed]
Section 2032Penalties and interest; audits
Section 2034[Repealed]
Section 2050Photographs, photostats, blueprints, etc
Section 2060Physicians, surgeons, and other practitioners of the healing arts
Section 2070Place of business in Virginia; situs of sale
Section 2080Prefabricated house sections
Section 2090Pollution control equipment and facilities
Section 3000Premiums and gifts
Section 3010Printing
Section 3020[Repealed]
Section 3030Radio and television broadcasting
Section 3040Refunds
Section 3050Repair businesses
Section 3060Repossessed goods
Section 3070Research; general provisions
Section 3071Research; extent of the exemption
Section 3072Research; taxable and exempt items
Section 3073Research; contractors
Section 3074Research; use of exemption certificates
Section 3080Returned goods
Section 3090Sale or quitting of business; successor business
Section 4000[Repealed]
Section 4010[Repealed]
Section 4020Schools and colleges, certain educational institutions and other institutions of learning
Section 4030Seeds and seedlings
Section 4040Services
Section 4050Ships or vessels used or to be used exclusively or principally in interstate or foreign commerce
Section 4060[Repealed]
Section 4070Sign manufacturers and painting
Section 4080[Repealed]
Section 5060Tobacco products
Section 5070Trade-ins
Section 5080[Repealed]
Section 6000Transportation or delivery charges
Section 6010Trustees, receivers, assignees, executors, and administrators
Section 6020Typesetting
Section 6030Use tax
Section 6040Vending machine sales; generally
Section 6041Vending machine sales; dealers engaged in the business of placing vending machines
Section 6042Vending machine sales; dealers under contract with nonprofit organizations
Section 6043Vending machine sales; other dealers selling tangible personal property through vending machines
Section 6050Veterinarians
Section 6060Watercraft sales, leases, and rentals; repair and replacement parts; and maintenance materials
Section 6070Welfare assistance redeemable in goods
Section 6080Wholesalers
FORMSFORMS (23VAC10-210)


Chapter 220AIRCRAFT SALES AND USE TAX (create report)
Section 5Definitions
Section 10Tax levied
Section 20Basis of tax; estimate of tax; penalty for misrepresentation
Section 30Credit against tax
Section 40Exemptions
Section 50Time for payment of tax
Section 60Election by commercial dealer, revocation, eligibility
Section 70Retention of documents; examination by Commissioner
Section 80[Repealed]
FORMSFORMS (23VAC10-220)


Chapter 230WATERCRAFT SALES AND USE TAX (create report)
Section 10[Repealed]
Section 20Watercraft exclusion
Section 30Definitions
Section 40Tax levied
Section 50[Repealed]
Section 60[Repealed]
Section 70[Repealed]
Section 71Transfer of watercraft repair parts, accessories, attachments, and lubricants, not included in the same transaction with the transfer of the ...
Section 75Dealer exclusion
Section 80Exemptions and exclusions
Section 90Payment of tax required for title
Section 100[Repealed]
Section 110Retention of documents
Section 120Credit for payment of tax
Section 130[Repealed]
FORMSFORMS (23VAC10-230)


Chapter 240MOTOR VEHICLE FUEL SALES TAX REGULATIONS (create report)
Section 10Administrative rulings
Section 20[Repealed]
Section 30[Repealed]
Section 40[Repealed]
Section 50[Repealed]
Section 60[Repealed]
Section 70Bonds
Section 80Brackets for collection of the tax
Section 90Cash discounts
Section 100[Repealed]
Section 110Certificate of registration
Section 120Collection of tax by dealers from their customers
Section 130[Repealed]
Section 140[Repealed]
Section 150[Repealed]
Section 160Contractors
Section 170Credit sales
Section 180Dealer defined
Section 190Extension of time for filing return and paying tax
Section 200[Repealed]
Section 210[Repealed]
Section 220Imposition of tax
Section 230Interstate and intrastate sales
Section 240[Repealed]
Section 250Motor vehicle defined
Section 260Motor vehicle fuel defined
Section 270[Repealed]
Section 280[Repealed]
Section 290Out-of-state dealers
Section 300[Repealed]
Section 310[Repealed]
Section 320Place of business
Section 330[Repealed]
Section 340[Repealed]
Section 350Refunds
Section 360[Repealed]
Section 370Returns and payment of tax
Section 380[Repealed]
Section 390Sales price and cost price defined
Section 400[Repealed]
Section 410Situs of sale
Section 420[Repealed]
Section 430[Repealed]
Section 440Trustees, receivers, assignees, executors and administrators
Section 450[Repealed]
Section 460[Repealed]
Section 470Wholesalers
FORMSFORMS (23VAC10-240)


Chapter 250TIRE TAX REGULATIONS [REPEALED] (create report)
Section 10[Repealed]


Chapter 300ESTATE TAX (create report)
Section 10[Repealaed]
Section 20Definitions
Section 30Out-of-state tax credit against resident's tax
Section 40[Repealed]
Section 50Alien decedent's tax
Section 60[Repealed]
Section 80Certification of payment
Section 90Nonpayment of tax; lien for unpaid taxes; certificates of release from lien
FORMSFORMS (23VAC10-300)


Chapter 310TAX ON WILLS AND ADMINISTRATION (create report)
Section 10[Repealed]
Section 20Levy
Section 30Value of estate
Section 40[Repealed]
Section 50Local tax
FORMSFORMS (23VAC10-310)


Chapter 320RECORDATION TAX REGULATIONS (create report)
Section 10Preface
Section 20Deeds generally
Section 30Additional tax paid by grantor
Section 40Deeds of trust or mortgages
Section 50Construction loan deeds of trust or mortgages
Section 60Deeds of release
Section 70Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc.
Section 80Contracts generally; leases
Section 90When supplemental writings not taxable
Section 100What other deeds not taxable; definitions
Section 110Exemptions
Section 120Taxation of instruments relating to property located in more than one jurisdiction


Chapter 330BANK FRANCHISE TAX (create report)
Section 1[Repealed]
Section 20Computation of net capital
Section 30Deductions from gross capital
Section 40[Repealed]
FORMSFORMS (23VAC10-330)


Chapter 340INTANGIBLE PERSONAL PROPERTY TAX REGULATIONS (create report)
Section 10[Repealed]
Section 20Classification; rate of tax
Section 30Intangible personal property of certain poultry and livestock producers
Section 40Exempt professions and businesses: how property used therein taxable
Section 50[Repealed]


Chapter 350FOREST PRODUCTS TAX REGULATIONS (create report)
Section 10Short title
Section 20Definitions
Section 30Levy of tax for forest conservation
Section 40Lien
Section 50[Repealed]
Section 70[Repealed]
Section 90[Repealed]
Section 110[Repealed]
FORMSFORMS (23VAC10-350)


Chapter 360LITTER TAX REGULATIONS [REPEALED] (create report)
Section 10[Repealed]


Chapter 370CIGARETTE TAX REGULATIONS (create report)
Section 10[Repealed]
Section 20Tax levied; rate
Section 30[Repealed]
Section 40How paid; affixing of stamps; records of dealers; penalty
Section 50[Repealed]
Section 70Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article
Section 80Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection
Section 90Monthly reports of wholesale dealers
Section 100Preparation, design and sale of stamps; unlawful sale of stamps a felony
Section 110Sale of unstamped cigarettes by wholesale dealers; penalty
Section 120Qualification for dealer's permit
Section 130[Repealed]
Section 150[Repealed]
Section 160[Repealed]
Section 180Sale, purchase, possession, etc., of cigarettes for purposes of evading tax; penalty
Section 190[Repealed]
FORMSFORMS (23VAC10-370)


Chapter 380SET-OFF DEBT COLLECTION ACT REGULATIONS [REPEALED] (create report)
Section 10[Repealed]
Section 10:1EXHIBITS [REPEALED]


Chapter 390VIRGINIA SOFT DRINK EXCISE TAX REGULATIONS (create report)
Section 10[Repealed]
Section 20Definition
Section 30[Repealed]
Section 40Collection
Section 50[Repealed]
FORMSFORMS (23VAC10-390)


Chapter 400WRIT TAXES REGULATIONS (create report)
Section 10Taxes on suits or writ taxes generally


Chapter 500BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS (create report)
Section 10Definitions
Section 20Authority to impose license tax
Section 30Activities subject to license taxation
Section 40Exemptions from the BPOL tax
Section 50Exemption for affiliated groups
Section 60Gross receipts
Section 70Exclusions from gross receipts
Section 80Deductions from gross receipts
Section 90Other exclusions and deductions from gross receipts
Section 100Rates and fees
Section 110Multiple businesses
Section 120Multiple locations
Section 130Employees and independent contractors
Section 140NAICS Codes
Section 150Situs of gross receipts
Section 160Situs of gross receipts for a contractor
Section 170Situs of gross receipts for a retailer
Section 180Situs of purchases for wholesaler subject to tax based on purchases
Section 190Situs of a business renting tangible personal property
Section 200Situs of a business performing services
Section 210Apportionment; in general
Section 220Apportionment; agreement to apportion among localities
Section 230Contractors; maximum rate
Section 240Contractors; classification
Section 250Contractors; list of occupations
Section 260Installation by merchant
Section 270Retail sales; maximum rate
Section 280Retail sales; retail and wholesale distinguished
Section 290Retail sales; banks
Section 300Retail sales; solicitation
Section 310Retail sales through a commission merchant
Section 320Nonmercantile businesses
Section 330Motor vehicle dealers
Section 340Wholesale sales; maximum rate
Section 350The licensable privilege of wholesale selling
Section 360Wholesale activities ancillary to manufacturing
Section 370Financial, real estate and professional services; maximum rate
Section 380Financial services; definitions
Section 390Financial services; list of occupations
Section 400Financial services; buying for another
Section 410Financial services; banks
Section 420Real estate services
Section 430Real estate services; list of occupations
Section 440Professional services; generally
Section 450Professional services; list of occupations
Section 460Professional services; consulting
Section 470Professional services; services for compensation
Section 480Repair, personal, business and other services; other businesses
Section 490Repair, personal, business and other services; maximum rate
Section 500Repair, personal, business and other services; list of occupations
Section 510Commission merchants
Section 520Manufacturing
Section 530Due dates
Section 540Interest and penalties
Section 550Interest
Section 560Penalties
Section 570Waiver or abatement of late filing or late payment penalties
Section 580Assessments; limitations and extensions
Section 590Limitations on collection
Section 600Recordkeeping and audits
Section 610Consistent reporting and coordinated enforcement
Section 620Locality tax year
Section 630Taxpayer’s request for a written ruling
Section 632Tax Commissioner’s advisory and interpretative powers
Section 633Requesting an advisory opinion from the Tax Commissioner Exhibit
Section 640Administrative appeals; introduction
Section 650Overview of the administrative review process
Section 660Applicability of the BPOL regulations (23VAC10-500)
Section 661Notice of right to appeal
Section 670Filing requirements
Section 680Suspension and commencement or resumption of collection activity
Section 681Notice of intent to appeal to local assessing officer exhibit
Section 682Notice of intent to appeal to Tax Commissioner exhibit
Section 690Interest during appeal
Section 700Application for review to local assessing officer
Section 710Final local determination
Section 711Final local determination exhibit
Section 712Procedure in event of nondecision
Section 715Appeal to the Tax Commissioner; time limitations
Section 720Appeal to the Tax Commissioner; procedures
Section 730Appeal to the Tax Commissioner; notice of intent to appeal filed but appeal to the Tax Commissioner not timely filed
Section 740Administrative appeal to the Tax Commissioner; incomplete appeals
Section 750Administrative appeal to the Tax Commissioner; receipt of a complete appeal
Section 760Administrative appeal to the Tax Commissioner; local assessing officer’s reply; new issues in taxpayer’s appeal
Section 770Administrative appeal to the Tax Commissioner; Tax Commissioner’s final determination
Section 780Administrative appeal to the Tax Commissioner; withdrawal of appeal
Section 785Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner
Section 790Administrative appeal to the Tax Commissioner; confidentiality of determinations and advisory opinions
Section 800Appeal to the circuit court; Generally
Section 811Appeal to the circuit court; suspension of payment of disputed amount of refund
Section 820Appeal to the circuit court; suspension of collection activity