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2021 SESSION

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HB 796 Income tax, corporate; sourcing of sales other than sales of tangible personal property.

Introduced by: Barry D. Knight | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Corporate income tax; sourcing of sales other than sales of tangible personal property. Implements market-based corporate income tax sourcing for attributing sales, other than sales of tangible personal property, to Virginia beginning with taxable year 2021.


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