https://library.partnertax.ai/us-va/regs/ 2026-05-04 https://library.partnertax.ai/us-va/regs/10-10-10 Historical Notes Derived from VR630-0-1 § 1.1, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008; repealed, Virginia Register Volume 25, Issue 4, eff. January 10, https://library.partnertax.ai/us-va/regs/10-10-20 Historical Notes Derived from VR630-0-1 § 2.1, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008; repealed, Virginia Register Volume 25, Issue 4, eff. January 10, https://library.partnertax.ai/us-va/regs/10-10-30 Historical Notes Derived from VR630-0-1 § 3.1, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008; repealed, Virginia Register Volume 25, Issue 4, eff. January 10, https://library.partnertax.ai/us-va/regs/10-10-40 Historical Notes Derived from VR630-0-1 § 3.2, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008; repealed, Virginia Register Volume 25, Issue 4, eff. January 10, https://library.partnertax.ai/us-va/regs/10-10-50 Historical Notes Derived from VR630-0-1 § 3.3, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008; repealed, Virginia Register Volume 25, Issue 4, eff. January 10, https://library.partnertax.ai/us-va/regs/10-10-60 Historical Notes Derived from VR630-0-1 § 4.1, eff. June 29, 1994; repealed, Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-10-70 Historical Notes Derived from VR630-0-1 § 4.2, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008; repealed, Virginia Register Volume 25, Issue 4, eff. January 10, https://library.partnertax.ai/us-va/regs/10-10-80 Historical Notes Derived from VR630-0-1 § 4.3, eff. June 29, 1994; amended, Virginia Register Volume 24, Issue 12, eff. April 19, 2008; repealed, Virginia Register Volume 25, Issue 4, eff. January 10, https://library.partnertax.ai/us-va/regs/10-10-90 Historical Notes Derived from VR630-0-1 § 4.4, eff. June 29, 1994; repealed, Virginia Register Volume 24, Issue 12, eff. April 19, 2008. https://library.partnertax.ai/us-va/regs/10-11-10 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-20 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-30 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-40 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-50 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-60 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-70 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-80 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-90 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-100 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-11-110 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. January 10, 2009; Errata, 25:6 VA.R. 1375 November 24, 2008. https://library.partnertax.ai/us-va/regs/10-20-10 Historical Notes Derived from VR630-1-3, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia. https://library.partnertax.ai/us-va/regs/10-20-20 Historical Notes Derived from VR630-1-8, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 11, eff. March 4, 20 https://library.partnertax.ai/us-va/regs/10-20-30 Historical Notes Derived from VR630-1-9, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 40, Issue 24, eff. September https://library.partnertax.ai/us-va/regs/10-20-40 Historical Notes Derived from VR630-1-10 or VR630-1-12, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 8, e https://library.partnertax.ai/us-va/regs/10-20-60 Historical Notes Derived from VR630-1-15, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 40, Issue 24, eff. September https://library.partnertax.ai/us-va/regs/10-20-70 Historical Notes Derived from VR630-1-16, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, https://library.partnertax.ai/us-va/regs/10-20-80 Historical Notes Derived from VR630-1-101, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 11, eff. March 4, https://library.partnertax.ai/us-va/regs/10-20-90 Historical Notes Derived from VR630-1-102, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 11, eff. March 4, https://library.partnertax.ai/us-va/regs/10-20-100 Historical Notes Derived from VR630-1-104, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, https://library.partnertax.ai/us-va/regs/10-20-110 Historical Notes Derived from VR630-1-105, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 11, eff. March 4, https://library.partnertax.ai/us-va/regs/10-20-120 Historical Notes Derived from VR630-1-1804, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 8, eff. March 10 https://library.partnertax.ai/us-va/regs/10-20-130 Historical Notes Derived from VR630-1-1805, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 11, eff. March 4, https://library.partnertax.ai/us-va/regs/10-20-140 Historical Notes Derived from VR630-01-1805.1 § 1, eff. April 1, 1990. https://library.partnertax.ai/us-va/regs/10-20-141 Historical Notes Derived from VR630-01-1805.1 § 2, eff. April 1, 1990. https://library.partnertax.ai/us-va/regs/10-20-142 Historical Notes Derived from VR630-01-1805.1 § 3, eff. April 1, 1990. https://library.partnertax.ai/us-va/regs/10-20-143 Historical Notes Derived from VR630-01-1805.1 § 4, eff. April 1, 1990. https://library.partnertax.ai/us-va/regs/10-20-144 Historical Notes Derived from VR630-01-1805.1 § 5, eff. April 1, 1990. https://library.partnertax.ai/us-va/regs/10-20-145 Historical Notes Derived from VR630-01-1805.1 § 6, eff. April 1, 1990. https://library.partnertax.ai/us-va/regs/10-20-150 Historical Notes Derived from VR630-1-1812, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 8, eff. March 10 https://library.partnertax.ai/us-va/regs/10-20-155 Historical Notes Derived from Virginia Register Volume 24, Issue 26, eff. October 1, 2008. https://library.partnertax.ai/us-va/regs/10-20-160 Historical Notes Derived from VR630-1-1820, eff. January 1, 1985, with retroactive effect according to §58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2 https://library.partnertax.ai/us-va/regs/10-20-165 Historical Notes Derived from Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-20-170 Historical Notes Derived from VR630-1-1821, eff. January 1, 1985, with retroactive effect according to §58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 25, Issue 8, eff. March 8, https://library.partnertax.ai/us-va/regs/10-20-180 Historical Notes Derived from VR630-1-1823, eff. January 1, 1985, with retroactive effect according to §58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2 https://library.partnertax.ai/us-va/regs/10-20-190 Historical Notes Derived from VR630-1-1824, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 8, eff. March 8, https://library.partnertax.ai/us-va/regs/10-20-200 Historical Notes Derived from VR630-1-1833, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 25, Issue 11, eff. March 4, https://library.partnertax.ai/us-va/regs/10-55-10 Historical Notes Derived from VR630-17-1032 or VR630-17-1033, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007 https://library.partnertax.ai/us-va/regs/10-55-40 Historical Notes Derived from VR630-17-1044, eff. January 1, 1985, with retroactive effect according to § 58.1-203; amended, Virginia Register Volume 32, Issue 22, eff. September 12, 2016. https://library.partnertax.ai/us-va/regs/10-55-50 Historical Notes Derived from VR630-17-1045, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 32, Issue 22, eff. September 12, 2016. https://library.partnertax.ai/us-va/regs/10-55-60 Historical Notes Derived from VR630-17-1046 or VR630-17-1049, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007 https://library.partnertax.ai/us-va/regs/10-60-10 Historical Notes Derived from VR630-18-796.11:3, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-60-40 Historical Notes Derived from VR630-18-796.11:4, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 32, Issue 18, eff. July 18, 2016. https://library.partnertax.ai/us-va/regs/10-60-50 Historical Notes Derived from VR630-18-796.11:5, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 32, Issue 18, eff. July 18, 2016. https://library.partnertax.ai/us-va/regs/10-60-60 Historical Notes Derived from VR630-18-796.11:6, VR630-18-796.11:7 or VR630-18-796.11:10, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, https://library.partnertax.ai/us-va/regs/10-65-10 Historical Notes Derived from VR630-22-647, VR630-22-657 or VR630-22-658, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, Issue 8, eff. Ma https://library.partnertax.ai/us-va/regs/10-65-40 Historical Notes Derived from VR630-22-659, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 32, Issue 18, eff. July 18, 2016. https://library.partnertax.ai/us-va/regs/10-65-50 Historical Notes Derived from VR630-22-660, VR630-22-661, VR630-22-664 or VR630-22-665, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, Is https://library.partnertax.ai/us-va/regs/10-70-10 Historical Notes Derived from VR630-23-763.6, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 28, Issue 20, eff. July 4, 2012. https://library.partnertax.ai/us-va/regs/10-70-20 Historical Notes Repealed, Virginia Register Volume 28, Issue 20, eff. July 4, 2012. https://library.partnertax.ai/us-va/regs/10-70-30 Historical Notes Repealed, Virginia Register Volume 28, Issue 20, eff. July 4, 2012. https://library.partnertax.ai/us-va/regs/10-70-40 Historical Notes Derived from VR630-23-763.9, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 28, Issue 20, eff. July 4, 2012. https://library.partnertax.ai/us-va/regs/10-70-50 Historical Notes Derived from VR630-23-763.10, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 28, Issue 20, eff. July 4, 2012. https://library.partnertax.ai/us-va/regs/10-70-60 Historical Notes Repealed, Virginia Register Volume 28, Issue 20, eff. July 4, 2012. https://library.partnertax.ai/us-va/regs/10-70-70 Historical Notes Derived from VR630-23-763.12, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 28, Issue 20, eff. July 4, 2012. https://library.partnertax.ai/us-va/regs/10-75-10 Historical Notes Derived from VR630-24-684.14, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-75-20 Historical Notes Derived from VR630-24-684.15, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 32, Issue 18, eff. July 18, 2016. https://library.partnertax.ai/us-va/regs/10-75-30 Historical Notes Derived from VR630-24-684.16 and VR630-24-684.19, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, Issue 6, eff. February https://library.partnertax.ai/us-va/regs/10-110-10 Historical Notes Derived from VR630-2-300; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); repealed, https://library.partnertax.ai/us-va/regs/10-110-20 Historical Notes Derived from VR630-2-301; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-30 Historical Notes Derived from VR630-2-302; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-40 Historical Notes Derived from VR630-2-303; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-50 Historical Notes Derived from VR630-2-308; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); repealed, https://library.partnertax.ai/us-va/regs/10-110-60 Historical Notes Derived from VR630-2-309; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-70 Historical Notes Derived from VR630-2-311; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); repealed, https://library.partnertax.ai/us-va/regs/10-115-60 Historical Notes Derived from VR630-5-363, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-115-70 Historical Notes Derived from VR630-5-370, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-115-80 Historical Notes Derived from VR630-5-371, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-115-90 Historical Notes Derived from VR630-5-371.1, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-115-100 Historical Notes Derived from VR630-5-380, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-115-110 Historical Notes Derived from VR630-5-381, eff. January 1, 1985; amended, Virginia Register Volume 33, Issue 6, eff. February 1, 2017. https://library.partnertax.ai/us-va/regs/10-115-120 Historical Notes Derived from VR630-5-382 and VR630-5-383, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-115-140 Historical Notes Derived from VR630-5-490 § 1, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-115-145 Historical Notes Derived from VR630-5-490 § 2; adopted February 14, 1988, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-115-150 Historical Notes Derived from VR630-5-491 § 1, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-115-151 Historical Notes Derived from VR630-5-491 § 2, eff. February 2, 1989; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-115-152 Historical Notes Derived from VR630-5-491 § 3, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-115-153 Historical Notes Derived from VR630-5-491 §§ 4, 5, eff. February 2, 1989; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-115-154 Historical Notes Derived from VR630-5-491 § 6, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-115-155 Historical Notes Derived from VR630-5-491 § 7, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-115-160 Historical Notes Derived from VR630-5-492 § 1, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-115-161 Historical Notes Derived from VR630-5-492 § 2, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-115-162 Historical Notes Derived from VR630-5-492 § 3, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-115-163 Historical Notes Derived from VR630-5-492 § 4, eff. February 2, 1989. https://library.partnertax.ai/us-va/regs/10-120-10 Historical Notes Derived from VR630-3-301, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-20 Historical Notes Derived from VR630-3-302; adopted December 12, 1990, eff. January 30, 1991. https://library.partnertax.ai/us-va/regs/10-120-30 Historical Notes Derived from VR630-3-311, eff. January 1, 1985; repealed, Virginia Register Volume 33, Issue 6, eff. February 1, 2017. https://library.partnertax.ai/us-va/regs/10-120-40 Historical Notes Derived from VR630-3-312, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-50 Historical Notes Derived from VR630-3-323; eff. January 1, 1985; VR630-3-323.1 §§ 1 to 8, eff. July 5, 1989; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-120-70 Historical Notes Derived from VR630-3-400, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-120-80 Historical Notes Derived from VR630-3-400.1 § 1, eff. January 3, 1990. https://library.partnertax.ai/us-va/regs/10-120-81 Historical Notes Derived from VR630-3-400.1 § 2, eff. January 3, 1990. https://library.partnertax.ai/us-va/regs/10-120-82 Historical Notes Derived from VR630-3-400.1 § 3, eff. January 3, 1990. https://library.partnertax.ai/us-va/regs/10-120-83 Historical Notes Derived from VR630-3-400.1 § 4, eff. January 3, 1990. https://library.partnertax.ai/us-va/regs/10-120-84 Historical Notes Derived from VR630-3-400.1 § 5, eff. January 3, 1990. https://library.partnertax.ai/us-va/regs/10-120-85 Historical Notes Derived from VR630-3-400.1 § 6, eff. January 3, 1990; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-120-86 Historical Notes Derived from VR630-3-400.1 § 7, eff. January 3, 1990. https://library.partnertax.ai/us-va/regs/10-120-87 Historical Notes Derived from VR630-3-400.1 § 8, eff. January 3, 1990; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-120-88 Historical Notes Derived from VR630-3-400.1 § 9, eff. January 3, 1990. https://library.partnertax.ai/us-va/regs/10-120-89 Historical Notes Derived from VR630-3-400.1 § 10, eff. January 3, 1990. https://library.partnertax.ai/us-va/regs/10-120-89.1 Historical Notes Derived from VR630-3-400.1 § 11, eff. January 3, 1990. https://library.partnertax.ai/us-va/regs/10-120-90 Historical Notes Derived from VR630-3-401, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-100 Historical Notes Derived from VR630-3-402 § 1, eff. January 1, 1985; amended, eff. January 21, 1987. https://library.partnertax.ai/us-va/regs/10-120-101 Historical Notes Derived from VR630-3-402 § 2, eff. January 1, 1985; amended, eff. January 21, 1987. https://library.partnertax.ai/us-va/regs/10-120-102 Historical Notes Derived from VR630-3-402 § 3, eff. January 1, 1985; amended, eff. January 21, 1987. https://library.partnertax.ai/us-va/regs/10-120-103 Historical Notes Derived from Virginia Register Volume 34, Issue 26, eff. November 3, 2018. https://library.partnertax.ai/us-va/regs/10-120-110 Historical Notes Derived from VR630-3-403, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-120 Historical Notes Derived from VR630-3-405, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-130 Historical Notes Derived from VR630-3-406, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-140 Historical Notes Derived from VR630-3-407, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-150 Historical Notes Derived from VR630-3-408, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-160 Historical Notes Derived from VR630-3-409, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-170 Historical Notes Derived from VR630-3-410, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-180 Historical Notes Derived from VR630-3-411, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-190 Historical Notes Derived from VR630-3-412, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-200 Historical Notes Derived from VR630-3-413, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-210 Historical Notes Derived from VR630-3-414 §§ 1-4, eff. January 1, 1985; amended, eff. January 30, 1991; Volume 9, Issue 20, eff. July 28, 1993. https://library.partnertax.ai/us-va/regs/10-120-220 Historical Notes Derived from VR630-3-415, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-230 Historical Notes Derived from VR630-3-416, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-240 Historical Notes Derived from VR630-3-417, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-250 Historical Notes Derived from VR630-3-418, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-260 Historical Notes Derived from VR630-3-419 § 1, eff. January 1, 1985; amended, eff. July 28, 1993. https://library.partnertax.ai/us-va/regs/10-120-265 Historical Notes Derived from VR630-3-419 § 2, eff. January 1, 1985; amended, eff. July 28, 1993. https://library.partnertax.ai/us-va/regs/10-120-270 Historical Notes Derived from VR630-3-420, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-280 Historical Notes Derived from VR630-3-421, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-290 Historical Notes Adopted March 16, 1983 as § 3.58-151.014:2. Renumbered 630-3-431 and adopted September 14, 1984; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-120-300 Historical Notes Derived from VR630-3-440, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-310 Historical Notes Derived from VR630-3-441, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-320 Historical Notes Derived from VR630-3-442 § 1, eff. January 1, 1985; amended, eff. March 10, 1993. https://library.partnertax.ai/us-va/regs/10-110-80 Historical Notes Derived from VR630-2-311.1 § 1, eff. taxable years beginning on and after January 1, 1985. https://library.partnertax.ai/us-va/regs/10-110-81 Historical Notes Derived from VR630-2-311.1 § 2, eff. taxable years beginning on and after January 1, 1985. https://library.partnertax.ai/us-va/regs/10-110-82 Historical Notes Derived from VR630-2-311.1 § 3, eff. taxable years beginning on and after January 1, 1985. https://library.partnertax.ai/us-va/regs/10-110-83 Historical Notes Derived from VR630-2-311.1 § 4, eff. taxable years beginning on and after January 1, 1985. https://library.partnertax.ai/us-va/regs/10-110-84 Historical Notes Derived from VR630-2-311.1 § 5, eff. taxable years beginning on and after January 1, 1985. https://library.partnertax.ai/us-va/regs/10-110-85 Historical Notes Derived from VR630-2-311.1 § 6, eff. taxable years beginning on and after January 1, 1985. https://library.partnertax.ai/us-va/regs/10-110-86 Historical Notes Derived from VR630-2-311.1 § 7, eff. taxable years beginning on and after January 1, 1985. https://library.partnertax.ai/us-va/regs/10-110-87 Historical Notes Derived from VR630-2-311.1 § 8, eff. taxable years beginning on and after January 1, 1985. https://library.partnertax.ai/us-va/regs/10-110-90 Historical Notes Derived from VR630-2-312; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-100 Historical Notes Derived from VR630-2-313; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); repealed, https://library.partnertax.ai/us-va/regs/10-110-110 Historical Notes Derived from VR630-2-315; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-120 Historical Notes Derived from VR630-2-320; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); repealed, https://library.partnertax.ai/us-va/regs/10-110-130 Historical Notes Derived from VR630-2-321; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); amended, V https://library.partnertax.ai/us-va/regs/10-110-140 Historical Notes Derived from VR630-2-322 § 1, eff. January 21, 1987; amended, eff. February 1, 1987; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-110-141 Historical Notes Derived from VR630-2-322 § 2, eff. January 21, 1987; amended, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-110-142 Historical Notes Derived from VR630-2-322 § 3, eff. January 21, 1987; amended, eff. February 1, 1987; amended, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-110-143 Historical Notes Derived from VR630-2-322 § 2, eff. January 21, 1987; amended, eff. February 1, 1987; amended, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-110-144 Historical Notes Derived from VR630-2-322 § 5, eff. January 21, 1987; amended, eff. February 1, 1987; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-110-145 Historical Notes Derived from Virginia Register Volume 34, Issue 26, eff. November 3, 2018. https://library.partnertax.ai/us-va/regs/10-110-150 Historical Notes Derived from VR630-2-323; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); derived fr https://library.partnertax.ai/us-va/regs/10-110-170 Historical Notes Derived from VR630-2-324; adopted September 19, 1989; amended, eff. January 1, 1985, with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-180 Historical Notes Derived from VR630-2-325 §§ 1–3; adopted September 19, 1984; revised January 1, 1985; amended, eff. January 21, 1987. https://library.partnertax.ai/us-va/regs/10-110-190 Historical Notes Derived from VR630-2-326; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-200 Historical Notes Derived from VR630-2-330; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); adopted Ma https://library.partnertax.ai/us-va/regs/10-110-220 Historical Notes Derived from VR630-2-332 § 1; adopted September 19, 1984; revised, eff. January 1, 1985; amended, eff. January 21, 1987. https://library.partnertax.ai/us-va/regs/10-110-221 Historical Notes Derived from VR630-2-332 § 2; adopted September 19, 1984; revised, eff. January 1, 1985; amended, eff. January 21, 1987. https://library.partnertax.ai/us-va/regs/10-110-222 Historical Notes Derived from VR630-2-332 § 3; adopted September 19, 1984; revised, eff. January 1, 1985; amended, eff. January 21, 1987. https://library.partnertax.ai/us-va/regs/10-110-225 Historical Notes Derived from Virginia Register Volume 18, Issue 11, eff. March 13, 2002. https://library.partnertax.ai/us-va/regs/10-110-226 Historical Notes Derived from Virginia Register Volume 18, Issue 11, eff. March 13, 2002. https://library.partnertax.ai/us-va/regs/10-110-227 Historical Notes Derived from Virginia Register Volume 18, Issue 11, eff. March 13, 2002. https://library.partnertax.ai/us-va/regs/10-110-228 Historical Notes Derived from Virginia Register Volume 18, Issue 11, eff. March 13, 2002. https://library.partnertax.ai/us-va/regs/10-110-229 Historical Notes Derived from Virginia Register Volume 18, Issue 11, eff. March 13, 2002. https://library.partnertax.ai/us-va/regs/10-110-230 Historical Notes Derived from VR630-2-340; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-240 Historical Notes Derived from VR630-2-341; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-250 Historical Notes Derived from VR630-2-342; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); repealed, https://library.partnertax.ai/us-va/regs/10-110-260 Historical Notes Derived from VR630-2-343; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); repealed, https://library.partnertax.ai/us-va/regs/10-110-270 Historical Notes Derived from VR630-2-344; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-280 Historical Notes Derived from VR630-2-345; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); repealed, https://library.partnertax.ai/us-va/regs/10-110-290 Historical Notes Derived from VR630-2-346 or VR630-2-347; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-2 https://library.partnertax.ai/us-va/regs/10-110-310 Historical Notes Derived from VR630-2-351; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-110-320 Historical Notes Derived from VR630-2-499; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203). https://library.partnertax.ai/us-va/regs/10-112-10 Historical Notes Derived from VR630-2-490.1; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after Januar https://library.partnertax.ai/us-va/regs/10-112-20 Historical Notes Derived from VR630-2-490.2 § 1; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after Ja https://library.partnertax.ai/us-va/regs/10-112-21 Historical Notes Derived from VR630-2-490.2 § 2; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after Ja https://library.partnertax.ai/us-va/regs/10-112-22 Historical Notes Derived from VR630-2-490.2 § 3; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after Ja https://library.partnertax.ai/us-va/regs/10-112-23 Historical Notes Derived from VR630-2-490.2 §§ 4, 5; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and afte https://library.partnertax.ai/us-va/regs/10-112-24 Historical Notes Derived from VR630-2-490.2 § 6; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after Ja https://library.partnertax.ai/us-va/regs/10-112-25 Historical Notes Derived from VR630-2-490.2 § 7; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after Ja https://library.partnertax.ai/us-va/regs/10-112-26 Historical Notes Derived from VR630-2-490.2 § 8; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after Ja https://library.partnertax.ai/us-va/regs/10-112-27 Historical Notes Derived from VR630-2-490.2 § 9; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after Ja https://library.partnertax.ai/us-va/regs/10-112-28 Historical Notes Derived from VR630-2-490.2 § 10; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989, but retroactive in effect for taxable years beginning on and after J https://library.partnertax.ai/us-va/regs/10-112-30 Historical Notes Derived from VR630-2-491; adopted September 19, 1984, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-112-40 Historical Notes Derived from VR630-2-492 § 1; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989; repealed, Virginia Register Volume 33, Issue 6, eff. February 1, 2017. https://library.partnertax.ai/us-va/regs/10-112-41 Historical Notes Derived from VR630-2-492 § 2; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989; repealed, Virginia Register Volume 33, Issue 6, eff. February 1, 2017. https://library.partnertax.ai/us-va/regs/10-112-42 Historical Notes Derived from VR630-2-492 § 3; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989. https://library.partnertax.ai/us-va/regs/10-112-43 Historical Notes Derived from VR630-2-492 § 4; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989. https://library.partnertax.ai/us-va/regs/10-112-44 Historical Notes Derived from VR630-2-492 § 5; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989. https://library.partnertax.ai/us-va/regs/10-112-45 Historical Notes Derived from VR630-2-492 § 6; adopted September 19, 1984, eff. January 1, 1985; amended, eff. February 1, 1989. https://library.partnertax.ai/us-va/regs/10-112-50 Historical Notes Derived from VR630-2-493, VR630-2-495, VR630-2-497 and VR630-2-498; adopted September 19, 1984, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, https://library.partnertax.ai/us-va/regs/10-115-10 Historical Notes Derived from VR630-5-302, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-115-20 Historical Notes Derived from VR630-5-315, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-115-30 Historical Notes Derived from VR630-5-360, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-115-40 Historical Notes Derived from VR630-5-361, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-115-50 Historical Notes Derived from VR630-5-362, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-120-321 Historical Notes Derived from VR630-3-442 § 2, eff. January 1, 1985; amended, eff. March 10, 1993. https://library.partnertax.ai/us-va/regs/10-120-322 Historical Notes Derived from VR630-3-442 § 3, eff. January 1, 1985; amended, eff. March 10, 1993. https://library.partnertax.ai/us-va/regs/10-120-323 Historical Notes Derived from VR630-3-442 § 4, eff. January 1, 1985; amended, eff. March 10, 1993. https://library.partnertax.ai/us-va/regs/10-120-324 Historical Notes Derived from VR630-3-442 § 5, eff. January 1, 1985; amended, eff. March 10, 1993. https://library.partnertax.ai/us-va/regs/10-120-325 Historical Notes Derived from VR630-3-442 § 6, eff. January 1, 1985; amended, eff. March 10, 1993. https://library.partnertax.ai/us-va/regs/10-120-326 Historical Notes Derived from VR630-3-442 § 7, eff. January 1, 1985; amended, eff. March 10, 1993. https://library.partnertax.ai/us-va/regs/10-120-327 Historical Notes Derived from VR630-3-442 § 8, eff. January 1, 1985; amended, eff. March 10, 1993. https://library.partnertax.ai/us-va/regs/10-120-330 Historical Notes Derived from VR630-3-443, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-340 Historical Notes Derived from VR630-3-444 §§ 1, 2, eff. January 1, 1985; amended, eff. June 30, 1993; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-120-350 Historical Notes Derived from VR630-3-445, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-360 Historical Notes Derived from VR630-3-446 §§ 1 to 5, eff. January 1, 1985 or VR630-3-446.1 §§ 1-3, eff. March 10, 1993; amended, eff. March 10, 1993; repealed, Virginia Register Volume 23, Issue 8, ef https://library.partnertax.ai/us-va/regs/10-120-380 Historical Notes Derived from VR630-3-447 §§ 1, 2, eff. January 1, 1985; amended, eff. June 30, 1993. https://library.partnertax.ai/us-va/regs/10-120-390 Historical Notes Derived from VR630-3-449, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-400 Historical Notes Derived from VR630-3-453, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-410 Historical Notes Derived from VR630-3-455, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-420 Historical Notes Derived from VR630-3-500, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-120-430 Historical Notes Derived from VR630-3-501 §§ 1-3, eff. January 1, 1985; amended, eff. June 30, 1993. https://library.partnertax.ai/us-va/regs/10-120-440 Historical Notes Derived from VR630-3-502 §§ 1-4, eff. January 1, 1985; amended, eff. June 30, 1993. https://library.partnertax.ai/us-va/regs/10-120-450 Historical Notes Derived from VR630-3-503, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-120-460 Historical Notes Derived from VR630-3-504, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-130-10 Historical Notes Derived from VR630-4-390 to VR630-4-394, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-140-10 Historical Notes Derived from VR630-6-460, eff. January 1, 1985; amended, Virginia Register Volume 33, Issue 7, eff. February 13, 2017. https://library.partnertax.ai/us-va/regs/10-140-20 Historical Notes Derived from VR630-6-461 and VR630-4-462, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-140-40 Historical Notes Derived from VR630-6-463, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-50 Historical Notes Derived from VR630-6-464, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-60 Historical Notes Derived from VR630-6-465, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-70 Historical Notes Derived from VR630-6-466, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-80 Historical Notes Derived from VR630-6-467 and VR630-6-468, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-140-100 Historical Notes Derived from VR630-6-469, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-110 Historical Notes Derived from VR630-6-470, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-120 Historical Notes Repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-140-130 Historical Notes Derived from VR630-6-472, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-140 Historical Notes Derived from VR630-6-473 to VR630-6-477, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-140-190 Historical Notes Derived from VR630-6-478, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-200 Historical Notes Derived from VR630-6-479, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-210 Historical Notes Derived from VR630-6-480 and VR630-6-481, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-140-230 Historical Notes Derived from VR630-6-482, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-140-240 Historical Notes Derived from VR630-6-483 and VR630-6-484, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-140-280 Historical Notes Derived from VR630-6-4006 § 1, eff. November 21, 1990. https://library.partnertax.ai/us-va/regs/10-140-281 Historical Notes Derived from VR630-6-4006 § 2, eff. November 21, 1990. https://library.partnertax.ai/us-va/regs/10-140-282 Historical Notes Derived from VR630-6-4006 § 3, eff. November 21, 1990. https://library.partnertax.ai/us-va/regs/10-140-283 Historical Notes Derived from VR630-6-4006 § 4, eff. November 21, 1990. https://library.partnertax.ai/us-va/regs/10-140-284 Historical Notes Derived from VR630-6-4006 § 5, eff. November 21, 1990, retroactive to September 20, 1988. https://library.partnertax.ai/us-va/regs/10-210-10 Historical Notes Derived from VR630-10-1, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-20 Historical Notes Derived from VR630-10-2, eff. January 1, 1985; repealed, Virginia Register Volume 24, Issue 26, eff. October 1, 2008. https://library.partnertax.ai/us-va/regs/10-210-30 Historical Notes Derived from VR630-10-2.1; added January 1979; revised January 1, 1985; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-32 Historical Notes Derived from VR630-10-2.2 §§ 1, 2, eff. July 1, 1994; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-40 Historical Notes Derived from VR630-10-3 § 1, eff. January 1, 1985; amended, eff. March 5, 1987. https://library.partnertax.ai/us-va/regs/10-210-41 Historical Notes Derived from VR630-10-3 § 2, eff. January 1, 1985; amended, eff. March 5, 1987. https://library.partnertax.ai/us-va/regs/10-210-42 Historical Notes Derived from VR630-10-3 § 3, eff. January 1, 1985; amended, eff. June 6, 1985. https://library.partnertax.ai/us-va/regs/10-210-43 Historical Notes Derived from VR630-10-3 § 4, eff. January 1, 1985; amended, eff. June 6, 1985; Volume 3, Issue 9, eff. March 5, 1987. https://library.partnertax.ai/us-va/regs/10-210-50 Historical Notes Derived from VR630-10-4, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-60 Historical Notes Derived from VR630-10-5 §§ 1, 2, eff. January 1, 1985; amended, eff. July 1, 1994; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-70 Historical Notes Derived from VR630-10-6 §§ 1-4; revised July 1969; January 1979; January 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-80 2026-05-04 https://library.partnertax.ai/us-va/regs/10-210-90 Historical Notes Derived from VR630-10-6.2; added January 1979; revised January 1, 1985; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-100 Historical Notes Derived from VR630-10-7, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-110 Historical Notes Derived from VR630-10-8; revised July 1, 1969; June 1, 1979; amended, eff. July 1, 1993; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-120 Historical Notes Derived from VR630-10-8.1; added July 1, 1969; revised January 1, 1979; amended, eff. March 1983. https://library.partnertax.ai/us-va/regs/10-210-130 Historical Notes Derived from VR630-10-8.2; added July 1, 1969; revised August 1, 1983; January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-140 Historical Notes Derived from VR630-10-9; revised January 1, 1979; June 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-150 Historical Notes Derived from VR630-10-10; revised July 1, 1969; January 1, 1978; January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-160 Historical Notes Derived from VR630-10-11; revised January 1, 1979; January 1, 1985; amended, Virginia Register Volume 32, Issue 22, eff. September 12, 2016. https://library.partnertax.ai/us-va/regs/10-210-170 Historical Notes Derived from VR630-10-12; revised July 1, 1969; January 1, 1979; repealed, Virginia Register Volume 25, Issue 4, eff. November 26, 2008. https://library.partnertax.ai/us-va/regs/10-210-180 Historical Notes Derived from VR630-10-13; revised July 1, 1969; January 1, 1979; amended, eff. July 1, 1993; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-190 Historical Notes Derived from VR630-10-14; revised January 1, 1985; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-200 Historical Notes Derived from VR630-10-15 or VR630-10-16; revised January 1, 1979; amended, eff. July 1, 1993 or January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-220 Historical Notes Derived from VR630-10-17 §§ 1%u20114; revised July 1969; January 1979; January 1985; January 1987; November 1987; amended, eff. May 15, 1988, retroactive to November 30, 1987; Virgini https://library.partnertax.ai/us-va/regs/10-210-230 Historical Notes Derived from VR630-10-17.1, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-240 Historical Notes Derived from VR630-10-17.2, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-250 Historical Notes Derived from VR630-10-18 §§ 1-3; revised July 1, 1969; January 1, 1979; January 1, 1985; amended, eff. July 1, 1993; Virginia Register Volume 25, Issue 11, eff. March 4, 2009; Volume https://library.partnertax.ai/us-va/regs/10-210-260 Historical Notes Derived from VR630-10-18.1 §§ 1, 2 or VR630-10-19, eff. or revised January 1, 1985; amended, eff. February 1, 1987; repealed, Virginia Register Volume 23 Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-280 Historical Notes Derived from VR630-10-20; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-290 Historical Notes Derived from VR630-10-21; revised July 1, 1969; January 1, 1979; August 1, 1982; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-300 Historical Notes Derived from VR630-10-22; revised January 1, 1979; January 1, 1985; amended, eff. July 1, 1993; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-310 Historical Notes Derived from VR630-10-22.1; revised July 1984; amended, eff. January 1, 1985; Virginia Register Volume 25, Issue 22, eff. September 19, 2009. https://library.partnertax.ai/us-va/regs/10-210-320 Historical Notes Derived from VR630-10-23; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-330 Historical Notes Derived from VR630-10-23.1; added January 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-340 Historical Notes Derived from VR630-10-24; revised January 1, 1979; amended, eff. January 1, 1985; Volume 32, Issue 22, eff. September 12, 2016; Volume 39, Issue 24, eff. September 30, 2023. https://library.partnertax.ai/us-va/regs/10-210-350 Historical Notes Derived from VR630-10-24.1 §§ 1, 2; added January 1979; revised January 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-351 Historical Notes Derived from VR630-10-24.1 § 3; added January 1979; revised January 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-352 Historical Notes Derived from VR630-10-24.1 § 4; added January 1979; revised January 1985; amended, eff. July 1, 1994; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-353 Historical Notes Derived from VR630-10-24.1 § 5; added January 1979; revised January 1985; amended, eff. July 1, 1994; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-360 Historical Notes Derived from VR630-10-24.2 §§ 1-3; revised January 1, 1985; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-370 Historical Notes Derived from VR630-10-24.3; added October 1982; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-380 Historical Notes Derived from VR630-10-24.4 §§ 1, 2, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-210-381 Historical Notes Derived from VR630-10-24.4 § 3, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-210-382 Historical Notes Derived from VR630-10-24.4 § 4, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-210-383 Historical Notes Derived from VR630-10-24.4 § 5, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-210-384 Historical Notes Derived from VR630-10-24.4 § 6, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-210-385 Historical Notes Derived from VR630-10-24.4 § 7, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-210-386 Historical Notes Derived from VR630-10-24.4 § 8, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-210-387 Historical Notes Derived from VR630-10-24.4 § 9, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-210-390 Historical Notes Derived from VR630-10-25; revised January 1, 1979; amended, eff. July 1, 1993; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-400 Historical Notes Derived from VR630-10-26 §§ 1-4; revised January 1, 1979; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-410 Historical Notes Derived from VR630-10-27; revised June 1, 1979; January 1, 1979; August 1, 1981; amended, eff. January 1, 1985; Volume 39, Issue 24, eff. September 30, 2023. https://library.partnertax.ai/us-va/regs/10-210-420 2026-05-04 https://library.partnertax.ai/us-va/regs/10-210-430 Historical Notes Derived from VR630-10-27.2 §§ 1, 2, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-440 2026-05-04 https://library.partnertax.ai/us-va/regs/10-210-450 Historical Notes Derived from VR630-10-29 §§ 1-3; revised January 1, 1979; January 1, 1985; amended, eff. July 1, 1993; amended, Virginia Register Volume 32, Issue 22, eff. September 12, 2016. https://library.partnertax.ai/us-va/regs/10-210-460 Historical Notes Derived from VR630-10-29.1; added January 1, 1979; revised March 1983; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-470 Historical Notes Derived from VR630-10-30; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-480 Historical Notes Derived from VR630-10-31 §§ 1-6; revised July 1969; January 1979; January 1985; January 1987; May 15, 1988; amended, Virginia Register Volume 7, Issue 2, eff. November 21, 1990, retro https://library.partnertax.ai/us-va/regs/10-210-485 Historical Notes Derived from VR630-10-31 § 7; revised July 1969; January 1979; January 1985; January 1987; May 15, 1988; amended, Virginia Register Volume 7, Issue 2, eff. November 21, 1990, retroact https://library.partnertax.ai/us-va/regs/10-210-490 Historical Notes Derived from VR630-10-32; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-500 Historical Notes Derived from VR630-10-33; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-510 Historical Notes Derived from VR630-10-34 or VR630-10-35; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-530 Historical Notes Derived from VR630-10-35.1, added July 1, 1969; revised January 1, 1979; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-540 Historical Notes Derived from VR630-10-35.2; added July 1969; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-550 Historical Notes Derived from VR630-10-36; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-560 Historical Notes Derived from VR630-10-37; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-570 Historical Notes Derived from VR630-10-38; revised July 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-580 Historical Notes Derived from VR630-10-39; revised January 1, 1979; repealed, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-590 Historical Notes Derived from VR630-10-39.1; added March 1983; amended, eff. July 1, 1993; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-595 Historical Notes Derived from Virginia Register Volume 25, Issue 4, eff. November 26, 2008; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-600 Historical Notes Derived from VR630-10-39.2; added March 1983; repealed, July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-610 Historical Notes Derived from VR630-10-40; revised January 1, 1979; January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-620 2026-05-04 https://library.partnertax.ai/us-va/regs/10-210-630 Historical Notes Derived from VR630-10-40.2; added March 1983; amended, Virginia Register Volume 32, Issue 22, eff. September 12, 2016. https://library.partnertax.ai/us-va/regs/10-210-640 Historical Notes Derived from VR630-10-41; revised January 1, 1979; amended, eff. March 3, 1983; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-650 Historical Notes Derived from VR630-10-42; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-660 Historical Notes Derived from VR630-10-43, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-670 Historical Notes Derived from VR630-10-44; revised January 1979; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-680 Historical Notes Derived from VR630-10-44.1; revised January 1, 1979; amended, eff. January 1, 1985; amended, Virginia Register Volume 32, Issue 22, eff. September 12, 2016. https://library.partnertax.ai/us-va/regs/10-210-690 Historical Notes Derived from VR630-10-45 §§ 1.1-1.4; revised January 1, 1979; August 1, 1982; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-691 Historical Notes Derived from VR630-10-45 §§ 2.1-2.3; revised January 1, 1979; August 1, 1982; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-692 Historical Notes Derived from VR630-10-45 §§ 3.1, 3.2; revised January 1, 1979; August 1, 1982; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-693 Historical Notes Derived from VR630-10-45 § 4.1; revised January 1, 1979; August 1, 1982; January 1, 1985; amended, eff. July 1, 1994; Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-210-694 Historical Notes Derived from VR630-10-45 § 5.1; revised January 1, 1979; August 1, 1982; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-700 Historical Notes Derived from VR630-10-45.1 §§ 1.1-2.6; added January 1979; revised January 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-710 Historical Notes Derived from VR630-10-46; revised January 1, 1979; amended, eff. March 1, 1983; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-720 Historical Notes Derived from VR630-10-47; revised July 1, 1979; January 1, 1979; amended, eff. March 1983; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-730 Historical Notes Derived from VR630-10-48; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-740 Historical Notes Derived from VR630-10-49; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-750 Historical Notes Derived from VR630-10-49.1; added January 1985; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-760 Historical Notes Derived from VR630-10-49.2 § 1, eff. March 15, 1987, retroactive to December 1, 1986. https://library.partnertax.ai/us-va/regs/10-210-761 Historical Notes Derived from VR630-10-49.2 § 2, eff. March 15, 1987, retroactive to December 1, 1986. https://library.partnertax.ai/us-va/regs/10-210-762 Historical Notes Derived from VR630-10-49.2 § 3, eff. March 15, 1987, retroactive to December 1, 1986. https://library.partnertax.ai/us-va/regs/10-210-763 Historical Notes Derived from VR630-10-49.2 § 4, eff. March 15, 1987, retroactive to December 1, 1986. https://library.partnertax.ai/us-va/regs/10-210-764 Historical Notes Derived from VR630-10-49.2 § 5, eff. March 15, 1987, retroactive to December 1, 1986. https://library.partnertax.ai/us-va/regs/10-210-765 Historical Notes Derived from VR630-10-49.2 § 6, eff. March 15, 1987, retroactive to December 1, 1986. https://library.partnertax.ai/us-va/regs/10-210-766 Historical Notes Derived from VR630-10-49.2 § 7, eff. March 15, 1987, retroactive to December 1, 1986; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-770 Historical Notes Derived from VR630-10-50; revised January 1, 1979; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-780 Historical Notes Derived from VR630-10-51; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-790 Historical Notes Derived from VR630-10-52; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-800 Historical Notes Derived from VR630-10-53; revised January 1, 1979. https://library.partnertax.ai/us-va/regs/10-210-810 Historical Notes Derived from VR630-10-54; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-820 Historical Notes Derived from VR630-10-55; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-830 Historical Notes Derived from VR630-10-56; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-840 Historical Notes Derived from VR630-10-57; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-850 Historical Notes Derived from VR630-10-57.1; added, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-860 Historical Notes Derived from VR630-10-58; revised January 1, 1979; amended, eff. March 1983. https://library.partnertax.ai/us-va/regs/10-210-870 Historical Notes Derived from VR630-10-59; revised July 1969; January 1, 1979; repealed, Virginia Register Volume 25, Issue 4, eff. November 26, 2008. https://library.partnertax.ai/us-va/regs/10-210-880 Historical Notes Derived from VR630-10-60; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-890 Historical Notes Derived from VR630-10-61; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-900 Historical Notes Derived from VR630-10-62; revised July 1969; January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-910 Historical Notes Derived from VR630-10-62.1; added, eff. January 1, 1985; amended, Virginia Register Volume 26, Issue 2, eff. October 28, 2009. https://library.partnertax.ai/us-va/regs/10-210-920 Historical Notes Derived from VR630-10-63; revised, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-930 Historical Notes Derived from VR630-10-64; revised January 1, 1979; August 1, 1982; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-940 Historical Notes Derived from VR630-10-65; revised July 1969; January 1, 1979; amended, eff. January 1, 1985; amended, Virginia Register Volume 32, Issue 22, eff. September 12, 2016. https://library.partnertax.ai/us-va/regs/10-210-950 Historical Notes Derived from VR630-10-65.1; added January 1, 1979; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-960 Historical Notes Derived from VR630-10-65.2; added March 1983; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-970 Historical Notes Derived from VR630-10-65.3; added, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-980 Historical Notes Derived from VR630-10-66; revised January 1, 1979. https://library.partnertax.ai/us-va/regs/10-210-990 Historical Notes Derived from VR630-10-67; revised July 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-1000 Historical Notes Derived from VR630-10-68 or VR630-10-69; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8 eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-1020 Historical Notes Derived from VR630-10-69; revised January 1, 1979; amended, Virginia Register Volume 26, Issue 9, eff. February 3, 2010. https://library.partnertax.ai/us-va/regs/10-210-1030 2026-05-04 https://library.partnertax.ai/us-va/regs/10-210-1040 Historical Notes Derived from VR630-10-72 or VR630-10-72.1; added, eff. January 1, 1985; revised January 1, 1979; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-1060 Historical Notes Derived from VR630-10-73; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-1070 Historical Notes Derived from VR630-10-74 § 1; revised July 1969; January 1979; August 1982; November 1983; August 1984; amended, eff. July 28, 1993; repealed, Virginia Register Volume 40, Issue 24, e https://library.partnertax.ai/us-va/regs/10-210-1071 Historical Notes Derived from VR630-10-74 § 2; revised July 1969; January 1979; August 1982; November 1983; August 1984; amended, eff. July 28, 1993; repealed, Virginia Register Volume 40, Issue 24, e https://library.partnertax.ai/us-va/regs/10-210-1072 Historical Notes Derived from VR630-10-74 §§ 3-7; revised July 1969; January 1979; August 1982; November 1983; August 1984; amended, eff. July 28, 1993. https://library.partnertax.ai/us-va/regs/10-210-1080 Historical Notes Derived from VR630-10-75; revised July 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-1090 Historical Notes Derived from VR630-10-76; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-2000 Historical Notes Derived from VR630-10-77 or VR630-10-78, revised July 1, 1969; January 1, 1979; amended, eff. July 1, 1993; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-2020 Historical Notes Derived from VR630-10-79; revised July 1969; January 1, 1979; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-2030 Historical Notes Derived from VR630-10-80 § 1; revised January 1, 1979; August 1, 1984; amended, eff. July 28, 1993; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-2032 Historical Notes Derived from VR630-10-80 § 2; revised January 1, 1979; August 1, 1984; amended, eff. July 28, 1993; Virginia Register Volume 26, Issue 1, eff. October 19, 2009. https://library.partnertax.ai/us-va/regs/10-210-2034 Historical Notes Derived from VR630-10-80 § 3 or VR630-10-81; revised January 1, 1979; August 1, 1984; amended, eff. July 28, 1993; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-2050 Historical Notes Derived from VR630-10-82; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-2060 Historical Notes Derived from VR630-10-83; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-2070 Historical Notes Derived from VR630-10-84; revised July 1969; January 1, 1979; amended, eff. January 1, 1985; amended, Virginia Register Volume 32, Issue 22, eff. September 12, 2016. https://library.partnertax.ai/us-va/regs/10-210-2080 Historical Notes Derived from VR630-10-84.1; added July 1969; revised January 1, 1979. https://library.partnertax.ai/us-va/regs/10-210-2090 Historical Notes Derived from VR630-10-84.2; added January 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-3000 Historical Notes Derived from VR630-10-85; revised January 1, 1979. https://library.partnertax.ai/us-va/regs/10-210-3010 Historical Notes Derived from VR630-10-86 §§ 1-11; adopted December 2, 1986; amended, eff. February 1, 1987. https://library.partnertax.ai/us-va/regs/10-210-3020 Historical Notes Derived from VR630-10-87; revised, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-3030 Historical Notes Derived from VR630-10-88; revised January 1, 1979; August 1992; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-3040 Historical Notes Derived from VR630-10-89; revised January 1, 1979; August 1982; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-3050 Historical Notes Derived from VR630-10-90; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-3060 Historical Notes Derived from VR630-10-91; revised January 1, 1979; January 1, 1985; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-3070 Historical Notes Derived from VR630-10-92 §§ 1.1, 1.2; revised July 1, 1969; January 1, 1979; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-3071 Historical Notes Derived from VR630-10-92 §§ 2.1-2.5; revised July 1, 1969; January 1, 1979; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-3072 Historical Notes Derived from VR630-10-92 § 3.1; revised July 1, 1969; January 1, 1979; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-3073 Historical Notes Derived from VR630-10-92 § 4.1; revised July 1, 1969; January 1, 1979; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-3074 Historical Notes Derived from VR630-10-92 § 5.1; revised July 1, 1969; January 1, 1979; January 1, 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-3080 Historical Notes Derived from VR630-10-93; revised January 1, 1979; amended, eff. January 1, 1985; Virginia Register Volume 25, Issue 11, eff. March 4, 2009; Volume 32, Issue 22, eff. September 12, 20 https://library.partnertax.ai/us-va/regs/10-210-3090 Historical Notes Derived from VR630-10-94; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-4000 Historical Notes Derived from VR630-10-95; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-4010 Historical Notes Derived from VR630-10-95.1; added July 1, 1969; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 25, Issue 4, eff. November 26, 2008. https://library.partnertax.ai/us-va/regs/10-210-4020 Historical Notes Derived from VR630-10-96; revised July 1969; July 1979; March 1983; August 1984; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-4030 Historical Notes Derived from VR630-10-97; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 40, Issue 24, eff. September 28, 2024. https://library.partnertax.ai/us-va/regs/10-210-4040 Historical Notes Derived from VR630-10-97.1 §§ 1-5; revised January 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-4050 Historical Notes Derived from VR630-10-98 §§ 1-4; revised January 1979; January 1985; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-4060 Historical Notes Derived from VR630-10-99; revised January 1, 1979; amended, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-210-4070 Historical Notes Derived from VR630-10-100; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-4080 Historical Notes Derived from VR630-10-100.1 to VR630-10-102.3; added or revised July 1969; January 1, 1979; added or amended eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. https://library.partnertax.ai/us-va/regs/10-210-5060 Historical Notes Derived from VR630-10-103; revised January 1, 1979; January 1, 1985; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-5070 Historical Notes Derived from VR630-10-104, revised January 1, 1979; January 1, 1985; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-5080 Historical Notes Derived from VR630-10-105 or VR630-10-106 §§ 1 to 5, eff. May 15, 1988; January 1, 1979; amended, eff. January 1, 1985; amended, Virginia Register Volume 9, Issue 18, eff. July 1, 199 https://library.partnertax.ai/us-va/regs/10-210-6000 Historical Notes Derived from VR630-10-107; revised, eff. July 1, 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-6010 Historical Notes Derived from VR630-10-108, revised July 1, 1969; January 1, 1979; amended, eff. July 1, 1993. https://library.partnertax.ai/us-va/regs/10-210-6020 Historical Notes Derived from VR630-10-108.1 §§ 1-5; added January 1, 1984; amended, eff. July 1, 1994. https://library.partnertax.ai/us-va/regs/10-210-6030 Historical Notes Derived from VR630-10-109; revised July 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-6040 Historical Notes Derived from VR630-10-110 § 1; revised July 1, 1969; January 1, 1979; January 1, 1985; December 1, 1986; May 1, 1988; amended, eff. May 15, 1988. https://library.partnertax.ai/us-va/regs/10-210-6041 Historical Notes Derived from VR630-10-110 § 2; revised July 1, 1969; January 1, 1979; January 1, 1985; December 1, 1986; May 1, 1988; amended, eff. May 15, 1988; amended, Virginia Register Volume 23, https://library.partnertax.ai/us-va/regs/10-210-6042 Historical Notes Derived from VR630-10-110 § 3; revised July 1, 1969; January 1, 1979; January 1, 1985; December 1, 1986; May 1, 1988; amended, eff. May 15, 1988; amended, Virginia Register Volume 23, https://library.partnertax.ai/us-va/regs/10-210-6043 Historical Notes Derived from VR630-10-110 § 4; revised July 1, 1969; January 1, 1979; January 1, 1985; December 1, 1986; May 1, 1988; amended, eff. May 15, 1988; amended, Virginia Register Volume 23, https://library.partnertax.ai/us-va/regs/10-210-6050 Historical Notes Derived from VR630-10-111; revised January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-210-6060 Historical Notes Derived from VR630-10-111.1; added August 1, 1982; amended, eff. January 1, 1985; Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-210-6070 Historical Notes Derived from VR630-10-112; revised January 1, 1979; amended, eff. July 1987. https://library.partnertax.ai/us-va/regs/10-210-6080 Historical Notes Derived from VR630-10-113; revised July 1969; January 1, 1979; amended, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-220-5 Historical Notes Derived from VR630-11-1501, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 33, Issue 10, eff March 27 https://library.partnertax.ai/us-va/regs/10-220-10 Historical Notes Derived from VR630-11-1502, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 33, Issue 10, eff. March 2 https://library.partnertax.ai/us-va/regs/10-220-20 Historical Notes Derived from VR630-11-1503, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 33, Issue 10, eff. March 2 https://library.partnertax.ai/us-va/regs/10-220-30 Historical Notes Derived from VR630-11-1504, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia. https://library.partnertax.ai/us-va/regs/10-220-40 Historical Notes Derived from VR630-11-1505, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia. https://library.partnertax.ai/us-va/regs/10-220-50 Historical Notes Derived from VR630-11-1506, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia. https://library.partnertax.ai/us-va/regs/10-220-60 Historical Notes Derived from VR630-11-1507, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia. https://library.partnertax.ai/us-va/regs/10-220-70 Historical Notes Derived from VR630-11-1508, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia. https://library.partnertax.ai/us-va/regs/10-220-80 Historical Notes Derived from VR630-11-1509 and VR630-11-1510, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Iss https://library.partnertax.ai/us-va/regs/10-230-10 Historical Notes Derived from VR12.3.58-26.1, eff. July 30, 1982; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-230-20 Historical Notes Derived from VR12.3.58-441.6(kk), eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-230-30 Historical Notes Derived from VR12.3.58-685.40, eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-230-40 Historical Notes Derived from VR12.3.58-685.41, eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-230-50 Historical Notes Derived from VR12.3.58-685.42, eff. July 30, 1982; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-230-60 Historical Notes Derived from VR12.3.58-685.43, eff. July 30, 1982; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-230-70 Historical Notes Derived from VR 12.3.58-685.44, eff. July 30, 1982; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-230-71 Historical Notes Derived from Virginia Register Volume 25, Issue 8, eff. March 8, 2009; Errata, 23:14 2682 VA.R. March 16, 2009. https://library.partnertax.ai/us-va/regs/10-230-75 Historical Notes Derived from Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-230-80 Historical Notes Derived from VR12.3.58-685.45, eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-230-90 Historical Notes Derived from VR12.3.58-685.46, eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-230-100 Historical Notes Derived from VR12.3.58-685.47, eff. July 30, 1982; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-230-110 Historical Notes Derived from VR12.3.58-685.48, eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-230-120 Historical Notes Derived from VR12.3.58-685.49, eff. July 30, 1982; amended, Virginia Register Volume 25, Issue 8, eff. March 8, 2009. https://library.partnertax.ai/us-va/regs/10-230-130 Historical Notes Derived from VR12.3.58-685.50, eff. July 30, 1982; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-240-10 Historical Notes Derived from VR630-12-1, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-20 Historical Notes Derived from VR630-12-2, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-30 Historical Notes Derived from VR630-12-3, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-40 Historical Notes Derived from VR630-12-4, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-50 Historical Notes Derived from VR630-12-5, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-60 Historical Notes Derived from VR630-12-6, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-70 Historical Notes Derived from VR630-12-7, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-80 Historical Notes Derived from VR630-12-8, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-90 Historical Notes Derived from VR630-12-8.1, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-100 Historical Notes Derived from VR630-12-9, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-110 Historical Notes Derived from VR630-12-10, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-120 Historical Notes Derived from VR630-12-11, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-130 Historical Notes Derived from VR630-12-12, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-140 Historical Notes Derived from VR 630-12-12.1, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-150 Historical Notes Derived from VR630-12-13, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-160 Historical Notes Derived from VR630-12-14, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-170 Historical Notes Derived from VR630-12-15, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-180 Historical Notes Derived from VR630-12-16, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-190 Historical Notes Derived from VR630-12-17, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-200 Historical Notes Derived from VR630-12-18, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-210 Historical Notes Derived from VR630-12-19, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-220 Historical Notes Derived from VR630-12-20, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-230 Historical Notes Derived from VR630-12-21, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-240 Historical Notes Derived from VR630-12-22, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-250 Historical Notes Derived from VR630-12-23, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-260 Historical Notes Derived from VR630-12-24, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-270 Historical Notes Derived from VR630-12-25, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-280 Historical Notes Derived from VR630-12-26, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-290 Historical Notes Derived from VR630-12-27, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-300 Historical Notes Derived from VR630-12-28, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-310 Historical Notes Derived from VR630-12-29, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-320 Historical Notes Derived from VR630-12-30, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-330 Historical Notes Derived from VR630-12-31, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-340 Historical Notes Derived from VR630-12-32, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-350 Historical Notes Derived from VR630-12-33, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-360 Historical Notes Derived from VR630-12-34, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-370 Historical Notes Derived from VR630-12-35, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-380 Historical Notes Derived from VR630-12-36, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-390 Historical Notes Derived from VR630-12-37, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-400 Historical Notes Derived from VR630-12-38, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-410 Historical Notes Derived from VR630-12-39, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-420 Historical Notes Derived from VR630-12-40, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-430 Historical Notes Derived from VR630-12-41, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-440 Historical Notes Derived from VR630-12-42, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-240-450 Historical Notes Derived from VR630-12-43, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-460 Historical Notes Derived from VR630-12-44, eff. March 1, 1984; repealed, Virginia Register Volume 23, Issue 25, eff. October 4, 2007. https://library.partnertax.ai/us-va/regs/10-240-470 Historical Notes Derived from VR630-12-45, eff. March 1, 1984; repealed, Virginia Register Volume 29, Issue 21, eff. July 17, 2013. https://library.partnertax.ai/us-va/regs/10-250-10 Historical Notes Derived from VR630-27-640 to VR630-27-644, eff. February 14, 1990; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-300-10 Historical Notes Derived from VR630-7-900, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, https://library.partnertax.ai/us-va/regs/10-300-20 Historical Notes Derived from VR630-7-901, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 33, Issue 8, February 27, 2 https://library.partnertax.ai/us-va/regs/10-300-30 Historical Notes Derived from VR630-7-902, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 33, Issue 8, February 27, 2 https://library.partnertax.ai/us-va/regs/10-300-40 Historical Notes Derived from VR630-7-903, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, https://library.partnertax.ai/us-va/regs/10-300-50 Historical Notes Derived from VR630-7-904, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 33, Issue 8, February 27, 2 https://library.partnertax.ai/us-va/regs/10-300-60 Historical Notes Derived from VR630-7-905 or VR630-7-906, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 8, https://library.partnertax.ai/us-va/regs/10-300-80 Historical Notes Derived from VR630-7-907, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 33, Issue 8, February 27, 2 https://library.partnertax.ai/us-va/regs/10-300-90 Historical Notes Derived from VR630-7-908, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 33, Issue 8, February 27, 2 https://library.partnertax.ai/us-va/regs/10-310-10 Historical Notes Derived from VR630-8-1711, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 6, eff. February https://library.partnertax.ai/us-va/regs/10-310-20 Historical Notes Derived from VR630-8-1712, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 33, Issue 10, eff. March 27 https://library.partnertax.ai/us-va/regs/10-310-30 Historical Notes Derived from VR630-8-1713, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; amended, Virginia Register Volume 33, Issue 10, eff. March 27 https://library.partnertax.ai/us-va/regs/10-310-40 Historical Notes Derived from VR630-8-1714, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 23, Issue 6, eff. February https://library.partnertax.ai/us-va/regs/10-310-50 Historical Notes Derived from VR630-8-1718, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia. https://library.partnertax.ai/us-va/regs/10-320-10 Historical Notes Derived from VR630-14-800, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-20 Historical Notes Derived from VR630-14-801, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-30 Historical Notes Derived from VR630-14-802, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-40 Historical Notes Derived from VR630-14-803, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-50 Historical Notes Derived from VR630-14-804, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-60 Historical Notes Derived from VR630-14-805, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-70 Historical Notes Derived from VR630-14-806, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-80 Historical Notes Derived from VR630-14-807, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-90 Historical Notes Derived from VR630-14-809, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-100 Historical Notes Derived from VR630-14-810, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-110 Historical Notes Derived from VR630-14-811, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-320-120 Historical Notes Derived from VR630-14-3801, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-330-1 Historical Notes Derived from VR630-15-1201 to VR630-15-1204, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, March 10, 2007. https://library.partnertax.ai/us-va/regs/10-330-20 Historical Notes Derived from VR630-15-1205, eff. January 1, 1985; amended, Virginia Register Volume 33, Issue 25, eff. October 23, 2017. https://library.partnertax.ai/us-va/regs/10-330-30 Historical Notes Derived from VR630-15-1206, eff. January 1, 1985; amended, Virginia Register Volume 33, Issue 25, eff. October 23, 2017. https://library.partnertax.ai/us-va/regs/10-330-40 Historical Notes Derived from VR630-15-1207 to VR630-15-1217, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-340-10 Historical Notes Derived from VR630-16-1100, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-340-20 Historical Notes Derived from VR630-16-1101, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-340-30 Historical Notes Derived from VR630-16-1102, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-340-40 Historical Notes Derived from VR630-16-1103, eff. January 1, 1985. https://library.partnertax.ai/us-va/regs/10-340-50 Historical Notes Derived from VR630-16-1104, VR630-16-1106 to VR630-16-1111, VR630-16-1113 to VR630-16-1116, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-350-10 Historical Notes Derived from VR630-19-1600, eff. January 1, 1985; repealed, Virginia Register Volume 33, Issue 6, eff. February 1, 2017. https://library.partnertax.ai/us-va/regs/10-350-20 Historical Notes Derived from VR630-19-1601, eff. January 1, 1985; repealed, Virginia Register Volume 33, Issue 6, eff. February 1, 2017. https://library.partnertax.ai/us-va/regs/10-350-30 Historical Notes Derived from VR630-19-1602, eff. January 1, 1985; repealed, Virginia Register Volume 33, Issue 6, eff. February 1, 2017. https://library.partnertax.ai/us-va/regs/10-350-40 Historical Notes Derived from VR630-19-1603, eff. January 1, 1985; repealed, Virginia Register Volume 33, Issue 6, eff. February 1, 2017. https://library.partnertax.ai/us-va/regs/10-350-50 Historical Notes Derived from VR630-19-1604 and VR630-19-1605, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-350-70 Historical Notes Derived from VR630-19-1606 to VR630-19-1608, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-350-90 Historical Notes Derived from VR630-19-1609 and VR630-19-1610, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-350-110 Historical Notes Derived from VR630-19-1611 to VR630-19-1622, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-360-10 Historical Notes Derived from VR20.10-201.1 (VR 630-20-10 through VR 630-20-201.1, Code of Virginia Administrative Law Appendix, 1993-1994), eff. August 1, 1984; repealed, Virginia Register Volume 23, https://library.partnertax.ai/us-va/regs/10-370-10 Historical Notes Derived from VR630-25-1000, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-370-20 Historical Notes Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019. https://library.partnertax.ai/us-va/regs/10-370-30 Historical Notes Derived from VR630-25-1002, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-370-40 Historical Notes Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019. https://library.partnertax.ai/us-va/regs/10-370-50 Historical Notes Derived from VR630-25-1004 and VR630-25-1005, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-370-70 Historical Notes Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019. https://library.partnertax.ai/us-va/regs/10-370-80 Historical Notes Derived from VR630-25-1007, eff. January 1, 1985; repealed, Virginia Register Volume 35, Issue 9, eff. March 12, 2019. https://library.partnertax.ai/us-va/regs/10-370-90 Historical Notes Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019. https://library.partnertax.ai/us-va/regs/10-370-100 Historical Notes Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019. https://library.partnertax.ai/us-va/regs/10-370-110 Historical Notes Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019. https://library.partnertax.ai/us-va/regs/10-370-120 Historical Notes Derived from VR630-25-1011, eff. January 1, 1985; repealed, Virginia Register Volume 35, Issue 9, eff. March 12, 2019. https://library.partnertax.ai/us-va/regs/10-370-130 Historical Notes Derived from VR630-25-1012 or VR630-25-1013, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-370-150 Historical Notes Derived from VR630-25-1014, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-370-160 Historical Notes Derived from VR630-25-1015 to VR630-25-1016, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-370-180 Historical Notes Derived from VR630-25-1017, eff. January 1, 1985; repealed, Virginia Register Volume 35, Issue 9, eff. March 12, 2019. https://library.partnertax.ai/us-va/regs/10-370-190 Historical Notes Derived from VR630-25-1018 to VR630-25-1022, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-380-10 Historical Notes Derived from VR630-29-1 §§ 1 to 17, eff. November 1, 1984; repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007. https://library.partnertax.ai/us-va/regs/10-390-10 Historical Notes Repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-390-20 Historical Notes Derived from VR630-26-1701, eff. January 1, 1985, with retroactive effect according to § 58.1-203. https://library.partnertax.ai/us-va/regs/10-390-30 Historical Notes Derived from VR630-26-1702, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-390-40 Historical Notes Derived from VR630-26-1703, eff. January 1, 1985, with retroactive effect according to § 58.1-203; amended, Virginia Register Volume 35, Issue 7, eff. February 11, 2019. https://library.partnertax.ai/us-va/regs/10-390-50 Historical Notes Derived from VR630-26-1704, eff. January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007. https://library.partnertax.ai/us-va/regs/10-400-10 Historical Notes Derived from VR630-9-3809, eff. January 1, 1985; repealed, Virginia Register Volume 32, Issue 18, eff. July 18, 2016. https://library.partnertax.ai/us-va/regs/10-500-10 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-20 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-30 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-40 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-50 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-60 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-70 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-80 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-90 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-100 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-110 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-120 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-130 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-140 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-150 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-160 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-170 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-180 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-190 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-200 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-210 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008; amended, Virginia Register Volume 33, Issue 24, eff. October 10, 2017. https://library.partnertax.ai/us-va/regs/10-500-220 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-230 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-240 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-250 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-260 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-270 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-280 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-290 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-300 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-310 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-320 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-330 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-340 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-350 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-360 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-370 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-380 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-390 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-400 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-410 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-420 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-430 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-440 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-450 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-460 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-470 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-480 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-490 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-500 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-510 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-520 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-530 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-540 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-550 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-560 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-570 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-580 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-590 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-600 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-610 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-620 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-630 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-632 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-633 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-640 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-650 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-660 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-661 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-670 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-680 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-681 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-682 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-690 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-700 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-710 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-711 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-712 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-715 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-720 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-730 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-740 § 58.1-3701 of the Code of Virginia.Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-750 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-760 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-770 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-780 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-785 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-790 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-800 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-811 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008. https://library.partnertax.ai/us-va/regs/10-500-820 Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.