23 VAC Title 23 Agency 10 — Virginia Tax Regulations
Chapter 10
Chapter 11
- 10-11-10 Purpose
- 10-11-20 Definitions
- 10-11-30 Notification list
- 10-11-40 Information to be sent to persons on the notification list
- 10-11-50 Public comment
- 10-11-60 Petition for rulemaking
- 10-11-70 Appointment of regulatory advisory panel
- 10-11-80 Appointment of negotiated rulemaking panel
- 10-11-90 Meetings
- 10-11-100 Public hearings on regulations
- 10-11-110 Periodic review of regulations
Chapter 20
- 10-20-10 Secrecy of information; penalty
- 10-20-20 Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
- 10-20-30 (Repealed.)
- 10-20-40 (Repealed.)
- 10-20-60 Rate of interest
- 10-20-70 (Repealed.)
- 10-20-80 Waiver of time limitation on assessment of taxes
- 10-20-90 Retention of records by taxpayer
- 10-20-100 (Repealed.)
- 10-20-110 Offers in compromise
- 10-20-120 (Repealed.)
- 10-20-130 Memorandum of lien for collection of taxes
- 10-20-140 Padlocking premises; definitions
- 10-20-141 Determination of when padlocking is appropriate
- 10-20-142 Notice of intent to padlock a business enterprise
- 10-20-143 Procedure for padlocking a business enterprise
- 10-20-144 Padlocking premises; remedies
- 10-20-145 Padlocked premises; penalty
- 10-20-150 (Repealed.)
- 10-20-155 Administrative rulings
- 10-20-160 Assessments and administrative remedies
- 10-20-165 Administrative appeals
- 10-20-170 (Repealed.)
- 10-20-180 Amended returns
- 10-20-190 Protective claims (after payment)
- 10-20-200 Interest on overpayments or improper collection
Chapter 55
Chapter 60
Chapter 65
Chapter 70
Chapter 75
Chapter 110
- 10-110-10 (Repealed.)
- 10-110-20 Meaning of terms
- 10-110-30 Definitions
- 10-110-40 Part-year residents
- 10-110-50 (Repealed.)
- 10-110-60 Refund of overpayment
- 10-110-70 (Repealed.)
- 10-110-80 Net operating losses; definitions
- 10-110-81 Net operating losses; generally
- 10-110-82 Net operating losses; Virginia modifications in the loss year
- 10-110-83 Net operating losses; treatment of the Virginia modifications in the loss year
- 10-110-84 Net operating loss carrybacks and carryovers
- 10-110-85 Net operating losses; filing status
- 10-110-86 Net operating losses; preparation of the carryback year or carryforward year return
- 10-110-87 Net operating losses; when and where to file; interest
- 10-110-90 Limitations on assessments
- 10-110-100 (Repealed.)
- 10-110-110 Transitional modifications to Virginia taxable income
- 10-110-120 (Repealed.)
- 10-110-130 Exemptions and exclusions
- 10-110-140 (Repealed.)
- 10-110-141 Virginia taxable income; additions
- 10-110-142 Virginia taxable income; subtractions
- 10-110-143 Virginia taxable income; deductions
- 10-110-144 (Repealed.)
- 10-110-145 Subtraction for income attributable to an investment in a Virginia venture capital account
- 10-110-150 (Repealed.)
- 10-110-170 Husband and wife
- 10-110-180 Taxable income of nonresidents
- 10-110-190 Nonresident spouse
- 10-110-200 (Repealed.)
- 10-110-220 Credit for income taxes paid to another state; generally
- 10-110-221 Credit for income taxes paid to another state; residents
- 10-110-222 Credit for income taxes paid in another state; nonresidents
- 10-110-225 Qualified Equity and Subordinated Debt Investments Tax Credit; Definitions
- 10-110-226 Qualified Equity and Subordinated Debt Investments Tax Credit; general credit provisions
- 10-110-227 Qualified Equity and Subordinated Debt Investments Tax Credit; qualified business application procedure
- 10-110-228 Qualified Equity and Subordinated Debt Investments Tax Credit; tax credit application procedure
- 10-110-229 Qualified Equity and Subordinated Debt Investments Tax Credit; required equity and subordinated debt investment holding period
- 10-110-230 Accounting
- 10-110-240 Returns
- 10-110-250 (Repealed.)
- 10-110-260 (Repealed.)
- 10-110-270 Extension of time for filing returns
- 10-110-280 (Repealed.)
- 10-110-290 (Repealed.)
- 10-110-310 When, where and how taxes payable and collectible
- 10-110-320 Individual refunds; crediting overpayment against estimated tax
Chapter 112
- 10-112-10 Definitions
- 10-112-20 Declarations of estimated tax; requirement of declaration
- 10-112-21 Declarations of estimated tax; contents of declaration
- 10-112-22 Declarations of estimated tax; joint declaration by husband and wife
- 10-112-23 Declarations of estimated tax; time for filing declaration
- 10-112-24 Declarations of estimated tax; amendments of declaration
- 10-112-25 Declarations of estimated tax; return as declaration or payment
- 10-112-26 Declarations of estimated tax; fiscal year
- 10-112-27 Declarations of estimated tax; short taxable year; declaration requirement
- 10-112-28 Declaration for individual under a disability
- 10-112-30 Payments of estimated tax
- 10-112-40 (Repealed.)
- 10-112-41 (Repealed.)
- 10-112-42 Failure by individual to pay estimated tax; period of underpayment
- 10-112-43 Failure by individual to pay estimated tax; exception
- 10-112-44 Failure of individual to pay estimated tax; application of section in case of tax withheld on wages
- 10-112-45 Failure of individual to pay estimated tax; short taxable year; underpayment of estimated tax
- 10-112-50 (Repealed.)
Chapter 115
- 10-115-10 (Repealed.)
- 10-115-20 Transitional modifications to Virginia income
- 10-115-30 (Repealed.)
- 10-115-40 (Repealed.)
- 10-115-50 (Repealed.)
- 10-115-60 Share of a nonresident estate, trust or beneficiary in income from Virginia sources
- 10-115-70 Credit to trust beneficiary receiving accumulation distribution
- 10-115-80 Credits for taxes paid other states
- 10-115-90 (Repealed.)
- 10-115-100 Accounting
- 10-115-110 Returns of estates and trusts
- 10-115-120 (Repealed.)
- 10-115-140 Definitions; declaration
- 10-115-145 Declarations of estimated tax
- 10-115-150 Installment payments; due dates and amounts
- 10-115-151 (Repealed.)
- 10-115-152 Application to short taxable year
- 10-115-153 (Repealed.)
- 10-115-154 Application of payments
- 10-115-155 Credit against estimated tax liability
- 10-115-160 Additions to the tax
- 10-115-161 Amount of underpayment
- 10-115-162 Period of underpayment
- 10-115-163 Additions to the tax; exceptions
Chapter 120
- 10-120-10 Conformity of terms to IRC (Internal Revenue Code)
- 10-120-20 Definitions
- 10-120-30 (Repealed.)
- 10-120-40 Limitations on assessments
- 10-120-50 (Repealed.)
- 10-120-70 (Repealed.)
- 10-120-80 Telecommunications companies; definitions
- 10-120-81 Telecommunications companies; tax administration
- 10-120-82 Telecommunications companies; imposition of tax
- 10-120-83 Minimum tax on telecommunications companies
- 10-120-84 Telecommunications companies; corporation income tax
- 10-120-85 (Repealed.)
- 10-120-86 Telecommunications companies; separate, combined or consolidated returns of affiliated corporations
- 10-120-87 (Repealed.)
- 10-120-88 Telecommunications companies; estimated taxes
- 10-120-89 Noncorporate telecommunications companies
- 10-120-89.1 Telecommunications companies; administrative appeals
- 10-120-90 Exemptions and exclusions
- 10-120-100 Virginia taxable income; definitions; exceptions
- 10-120-101 Virginia taxable income; additions
- 10-120-102 Virginia taxable income; subtractions
- 10-120-103 Subtraction for income attributable to an investment in a Virginia venture capital account
- 10-120-110 Additional modifications
- 10-120-120 Business entirely within Virginia
- 10-120-130 Allocation and apportionment
- 10-120-140 How dividends allocated
- 10-120-150 What income apportioned and how
- 10-120-160 Property factor
- 10-120-170 Valuation of property owned or rented
- 10-120-180 Average value of property
- 10-120-190 Payroll factor
- 10-120-200 When compensation deemed paid in this Commonwealth
- 10-120-210 Sales factor
- 10-120-220 When sales of tangible personal property deemed in this Commonwealth
- 10-120-230 When certain other sales deemed in this Commonwealth
- 10-120-240 Motor carriers; apportionment
- 10-120-250 Financial corporations; apportionment
- 10-120-260 Construction corporation; apportionment
- 10-120-265 Construction corporation; definitions
- 10-120-270 Railway companies; apportionment
- 10-120-280 Alternative method of allocation and apportionment
- 10-120-290 (Repealed.)
- 10-120-300 Accounting
- 10-120-310 Reports by corporations
- 10-120-320 Consolidated and combined returns; general
- 10-120-321 Separate return; description; filing
- 10-120-322 Consolidated returns; description; eligible members; filing; consent
- 10-120-323 Combined returns; description; eligible members; filing; consent
- 10-120-324 Consolidated and combined returns; permission to change
- 10-120-325 Consolidated and combined returns; carryovers
- 10-120-326 Consolidated return; mixed apportionment factors
- 10-120-327 Consolidated and combined returns; examples
- 10-120-330 Prohibition of worldwide consolidation or combination
- 10-120-340 (Repealed.)
- 10-120-350 Consolidation of accounts
- 10-120-360 (Repealed.)
- 10-120-380 Execution of returns
- 10-120-390 Supplemental reports
- 10-120-400 Extension of time for filing returns
- 10-120-410 Time of payment of corporation income taxes
- 10-120-420 Declarations of estimated income tax required
- 10-120-430 Time for filing declarations
- 10-120-440 Installment payment of estimated tax
- 10-120-450 (Repealed.)
- 10-120-460 Failure to pay estimated tax
Chapter 130
Chapter 140
- 10-140-10 Definitions
- 10-140-20 (Repealed.)
- 10-140-40 Other methods of withholding
- 10-140-50 Miscellaneous payroll period applicable to withholding in payment of certain wages; withholding on basis of average wages
- 10-140-60 Overlapping pay periods, and payment by agent or fiduciary
- 10-140-70 Additional withholding
- 10-140-80 (Repealed.)
- 10-140-100 Included and excluded wages
- 10-140-110 Withholding exemption certificates
- 10-140-120 (Repealed.)
- 10-140-130 Employer's returns and payments of withheld taxes
- 10-140-140 (Repealed.)
- 10-140-190 Withholding tax statements for employees; employers must file annual returns with commissioner
- 10-140-200 Refund to employer; time limitation; procedure
- 10-140-210 (Repealed.)
- 10-140-230 Certain nonresidents; reciprocity with other states
- 10-140-240 (Repealed.)
- 10-140-280 Lottery winnings; definitions
- 10-140-281 Income taxation of lottery prizes
- 10-140-282 Withholding on lottery prizes
- 10-140-283 Lottery winnings; forms and reporting
- 10-140-284 Provisions of Chapter 3 of Title 58.1 of the Code of Virginia to apply
Chapter 210
- 10-210-10 Adjustments, replacements and warranties
- 10-210-20 (Repealed.)
- 10-210-30 Admissions
- 10-210-32 (Repealed.)
- 10-210-40 Advertising; definitions
- 10-210-41 Advertising businesses
- 10-210-42 Newspaper and other media advertising
- 10-210-43 In-house advertising
- 10-210-50 Agriculture
- 10-210-60 (Repealed.)
- 10-210-70 Aircraft sales, leases and rentals, repair and replacement parts and maintenance materials
- 10-210-80 Reserved
- 10-210-90 Aircraft service establishments
- 10-210-100 Airlines operating in interstate commerce
- 10-210-110 (Repealed.)
- 10-210-120 Alterations
- 10-210-130 (Repealed.)
- 10-210-140 Auctioneers, agents, factors
- 10-210-150 (Repealed.)
- 10-210-160 Bad debts
- 10-210-170 (Repealed.)
- 10-210-180 (Repealed.)
- 10-210-190 Bookbinders and paper cutters
- 10-210-200 (Repealed.)
- 10-210-220 (Repealed.)
- 10-210-230 Burglar, security, and fire alarm systems
- 10-210-240 (Repealed.)
- 10-210-250 Cash and trade discounts
- 10-210-260 (Repealed.)
- 10-210-280 Certificates of exemption
- 10-210-290 Certificate of registration
- 10-210-300 (Repealed.)
- 10-210-310 Churches
- 10-210-320 Clubs
- 10-210-330 (Repealed.)
- 10-210-340 Collection of tax by dealers
- 10-210-350 Commercial watermen; definitions; general provisions
- 10-210-351 Commercial watermen; typical exempt items; direct use; dual use of equipment
- 10-210-352 (Repealed.)
- 10-210-353 (Repealed.)
- 10-210-360 Concrete mixer trucks
- 10-210-370 (Repealed.)
- 10-210-380 Common carriers of property or passengers by railway
- 10-210-381 Railway common carrier activities
- 10-210-382 Railway common carriers; taxable status of property used in primary railway activities
- 10-210-383 Railway common carriers; METRO and AMTRAK
- 10-210-384 Railway common carriers; contractors
- 10-210-385 Railway common carriers; proration
- 10-210-386 Railway common carriers; lost, damaged or unclaimed property
- 10-210-387 Railway common carriers; demurrage
- 10-210-390 (Repealed.)
- 10-210-400 Containers, packaging materials, and equipment
- 10-210-410 Contractors respecting real estate
- 10-210-420 Reserved
- 10-210-430 Coupons (redeemable)
- 10-210-440 Reserved
- 10-210-450 Credit for taxes paid to other states or their political subdivisions
- 10-210-460 (Repealed.)
- 10-210-470 Dealer's records
- 10-210-480 Dealer's returns and payment of the tax
- 10-210-485 (Repealed.)
- 10-210-490 Dealers' withdrawals from inventory
- 10-210-500 (Repealed.)
- 10-210-510 (Repealed.)
- 10-210-530 Employers selling to employees
- 10-210-540 (Repealed.)
- 10-210-550 Extension of time for filing return and paying tax
- 10-210-560 Fabrication
- 10-210-570 Fairs, flea markets, circuses, carnivals, etc
- 10-210-580 (Repealed.)
- 10-210-590 (Repealed.)
- 10-210-595 (Repealed.)
- 10-210-600 (Repealed.)
- 10-210-610 Florists and nurserymen
- 10-210-620 Reserved
- 10-210-630 Fuels for domestic consumption
- 10-210-640 (Repealed.)
- 10-210-650 (Repealed.)
- 10-210-660 Gas, electricity and water
- 10-210-670 Gift certificates
- 10-210-680 Gifts purchased in Virginia
- 10-210-690 Governments; sales to
- 10-210-691 Governments; sales by
- 10-210-692 Government areas; sales within
- 10-210-693 Government contractors
- 10-210-694 Diplomatic exemption
- 10-210-700 Harvesting of forest products
- 10-210-710 (Repealed.)
- 10-210-720 (Repealed.)
- 10-210-730 Hotels, motels, tourist camps, etc
- 10-210-740 (Repealed.)
- 10-210-750 Indians
- 10-210-760 Innovative high technology industries and research; generally
- 10-210-761 Innovative high technology industries; application of industrial manufacturing exemptions
- 10-210-762 Innovative high technology industries; application of research and development exemptions generally
- 10-210-763 Innovative high technology industries; sales
- 10-210-764 Innovative high technology industries; true object test
- 10-210-765 Innovative high technology industries; specific activities
- 10-210-766 (Repealed.)
- 10-210-770 (Repealed.)
- 10-210-780 Interstate and foreign commerce
- 10-210-790 (Repealed.)
- 10-210-800 Labels, tags and nameplates
- 10-210-810 (Repealed.)
- 10-210-820 Lay-away and will-call sales
- 10-210-830 Leased departments
- 10-210-840 Leases or rentals
- 10-210-850 Liability of corporate and partnership officers; penalty
- 10-210-860 Linen supply
- 10-210-870 (Repealed.)
- 10-210-880 Local sales and use taxes
- 10-210-890 (Repealed.)
- 10-210-900 (Repealed.)
- 10-210-910 Maintenance contracts and warranty plans
- 10-210-920 Manufacturing and processing
- 10-210-930 Meals
- 10-210-940 Medicines, drugs, eyeglasses, and related items
- 10-210-950 (Repealed.)
- 10-210-960 Mining and mineral processing
- 10-210-970 (Repealed.)
- 10-210-980 Monuments and memorial stones
- 10-210-990 Motor vehicle sales, leases, and rentals, repair and replacement parts, and maintenance materials; taxicabs
- 10-210-1000 (Repealed.)
- 10-210-1020 Motor vehicle refinishers, painters and car washers
- 10-210-1030 Reserved
- 10-210-1040 (Repealed.)
- 10-210-1060 Newspapers, magazines, periodicals and other publications
- 10-210-1070 (Repealed.)
- 10-210-1071 (Repealed.)
- 10-210-1072 Nonprofit organizations; purchases for resale; intercompany sales and transfers; occasional sale; change of organization or operations; misuse of
- 10-210-1080 Occasional sale
- 10-210-1090 Out-of-state vendors
- 10-210-2000 (Repealed.)
- 10-210-2020 (Repealed.)
- 10-210-2030 (Repealed.)
- 10-210-2032 Penalties and interest; audits
- 10-210-2034 (Repealed.)
- 10-210-2050 (Repealed.)
- 10-210-2060 Physicians, surgeons, and other practitioners of the healing arts
- 10-210-2070 Situs of sale
- 10-210-2080 Prefabricated house sections
- 10-210-2090 Pollution control equipment and facilities
- 10-210-3000 Premiums and gifts
- 10-210-3010 Printing
- 10-210-3020 (Repealed.)
- 10-210-3030 Radio and television broadcasting
- 10-210-3040 Refunds
- 10-210-3050 Repair businesses
- 10-210-3060 Repossessed goods
- 10-210-3070 Research; general provisions
- 10-210-3071 Research; extent of the exemption
- 10-210-3072 Research; taxable and exempt items
- 10-210-3073 Research; contractors
- 10-210-3074 Research; use of exemption certificates
- 10-210-3080 Returned goods
- 10-210-3090 Sale or quitting of business; successor business
- 10-210-4000 (Repealed.)
- 10-210-4010 (Repealed.)
- 10-210-4020 Schools and colleges, certain educational institutions and other institutions of learning
- 10-210-4030 (Repealed.)
- 10-210-4040 Services
- 10-210-4050 Ships or vessels used or to be used exclusively or principally in interstate or foreign commerce
- 10-210-4060 (Repealed.)
- 10-210-4070 Sign manufacturers and painting
- 10-210-4080 (Repealed.)
- 10-210-5060 Tobacco products
- 10-210-5070 Trade-ins
- 10-210-5080 (Repealed.)
- 10-210-6000 Transportation or delivery charges
- 10-210-6010 Trustees, receivers, assignees, executors, and administrators
- 10-210-6020 Typesetting
- 10-210-6030 Use tax
- 10-210-6040 Vending machine sales; generally
- 10-210-6041 Vending machine sales; dealers engaged in the business of placing vending machines
- 10-210-6042 Vending machine sales; dealers under contract with nonprofit organizations
- 10-210-6043 Vending machine sales; other dealers selling tangible personal property through vending machines
- 10-210-6050 Veterinarians
- 10-210-6060 Watercraft sales, leases, and rentals; repair and replacement parts; and maintenance materials
- 10-210-6070 Welfare assistance redeemable in goods
- 10-210-6080 Wholesalers
Chapter 220
- 10-220-5 Definitions
- 10-220-10 Tax levied
- 10-220-20 Basis of tax; estimate of tax; penalty for misrepresentation
- 10-220-30 Credit against tax
- 10-220-40 Exemptions
- 10-220-50 Time for payment of tax
- 10-220-60 Election by commercial dealer, revocation, eligibility
- 10-220-70 Retention of documents; examination by Commissioner
- 10-220-80 (Repealed.)
Chapter 230
- 10-230-10 (Repealed.)
- 10-230-20 Watercraft exclusion
- 10-230-30 Definitions
- 10-230-40 Tax levied
- 10-230-50 (Repealed.)
- 10-230-60 (Repealed.)
- 10-230-70 (Repealed.)
- 10-230-71 Transfer of watercraft repair parts, accessories, attachments, and lubricants, not included in the same transaction with the transfer of the
- 10-230-75 Dealer exclusion
- 10-230-80 Exemptions and exclusions
- 10-230-90 Payment of tax required for title
- 10-230-100 (Repealed.)
- 10-230-110 Retention of documents
- 10-230-120 Credit for payment of tax
- 10-230-130 (Repealed.)
Chapter 240
- 10-240-10 (Repealed.)
- 10-240-20 (Repealed.)
- 10-240-30 (Repealed.)
- 10-240-40 (Repealed.)
- 10-240-50 (Repealed.)
- 10-240-60 (Repealed.)
- 10-240-70 (Repealed.)
- 10-240-80 (Repealed.)
- 10-240-90 (Repealed.)
- 10-240-100 (Repealed.)
- 10-240-110 (Repealed.)
- 10-240-120 (Repealed.)
- 10-240-130 (Repealed.)
- 10-240-140 (Repealed.)
- 10-240-150 (Repealed.)
- 10-240-160 (Repealed.)
- 10-240-170 (Repealed.)
- 10-240-180 (Repealed.)
- 10-240-190 (Repealed.)
- 10-240-200 (Repealed.)
- 10-240-210 (Repealed.)
- 10-240-220 (Repealed.)
- 10-240-230 (Repealed.)
- 10-240-240 (Repealed.)
- 10-240-250 (Repealed.)
- 10-240-260 (Repealed.)
- 10-240-270 (Repealed.)
- 10-240-280 (Repealed.)
- 10-240-290 (Repealed.)
- 10-240-300 (Repealed.)
- 10-240-310 (Repealed.)
- 10-240-320 (Repealed.)
- 10-240-330 (Repealed.)
- 10-240-340 (Repealed.)
- 10-240-350 (Repealed.)
- 10-240-360 (Repealed.)
- 10-240-370 (Repealed.)
- 10-240-380 (Repealed.)
- 10-240-390 (Repealed.)
- 10-240-400 (Repealed.)
- 10-240-410 (Repealed.)
- 10-240-420 (Repealed.)
- 10-240-430 (Repealed.)
- 10-240-440 (Repealed.)
- 10-240-450 (Repealed.)
- 10-240-460 (Repealed.)
- 10-240-470 (Repealed.)
Chapter 250
Chapter 300
Chapter 310
Chapter 320
- 10-320-10 Preface
- 10-320-20 Deeds generally
- 10-320-30 Additional tax paid by grantor
- 10-320-40 Deeds of trust or mortgages
- 10-320-50 Construction loan deeds of trust or mortgages
- 10-320-60 Deeds of release
- 10-320-70 Deeds of partition; transfers pursuant to decree of divorce or separate maintenance, etc
- 10-320-80 Contracts generally; leases
- 10-320-90 When supplemental writings not taxable
- 10-320-100 What other deeds not taxable; definitions
- 10-320-110 Exemptions
- 10-320-120 Taxation of instruments relating to property located in more than one jurisdiction
Chapter 330
Chapter 340
Chapter 350
Chapter 360
Chapter 370
- 10-370-10 (Repealed.)
- 10-370-20 Tax levied; rate
- 10-370-30 (Repealed.)
- 10-370-40 How paid; affixing of stamps
- 10-370-50 (Repealed.)
- 10-370-70 Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps
- 10-370-80 (Repealed.)
- 10-370-90 Cigarette tax credit certificates
- 10-370-100 Preparation, design and sale of stamps; unlawful sale of stamps a felony
- 10-370-110 Sale of unstamped cigarettes by stamping agents
- 10-370-120 (Repealed.)
- 10-370-130 (Repealed.)
- 10-370-150 (Repealed.)
- 10-370-160 (Repealed.)
- 10-370-180 (Repealed.)
- 10-370-190 (Repealed.)
Chapter 380
Chapter 390
Chapter 400
Chapter 500
- 10-500-10 Definitions
- 10-500-20 Authority to impose license tax
- 10-500-30 Activities subject to license taxation
- 10-500-40 Exemptions from the BPOL tax
- 10-500-50 Exemption for affiliated groups
- 10-500-60 Gross receipts
- 10-500-70 Exclusions from gross receipts
- 10-500-80 Deductions from gross receipts
- 10-500-90 Other exclusions and deductions from gross receipts
- 10-500-100 Rates and fees
- 10-500-110 Multiple businesses
- 10-500-120 Multiple locations
- 10-500-130 Employees and independent contractors
- 10-500-140 NAICS Codes
- 10-500-150 Situs of gross receipts
- 10-500-160 Situs of gross receipts for a contractor
- 10-500-170 Situs of gross receipts for a retailer
- 10-500-180 Situs of purchases for wholesaler subject to tax based on purchases
- 10-500-190 Situs of a business renting tangible personal property
- 10-500-200 Situs of a business performing services
- 10-500-210 Apportionment; in general
- 10-500-220 Apportionment; agreement to apportion among localities
- 10-500-230 Contractors; maximum rate
- 10-500-240 Contractors; classification
- 10-500-250 Contractors; list of occupations
- 10-500-260 Installation by merchant
- 10-500-270 Retail sales; maximum rate
- 10-500-280 Retail sales; retail and wholesale distinguished
- 10-500-290 Retail sales; banks
- 10-500-300 Retail sales; solicitation
- 10-500-310 Retail sales through a commission merchant
- 10-500-320 Nonmercantile businesses
- 10-500-330 Motor vehicle dealers
- 10-500-340 Wholesale sales; maximum rate
- 10-500-350 The licensable privilege of wholesale selling
- 10-500-360 Wholesale activities ancillary to manufacturing
- 10-500-370 Financial, real estate and professional services; maximum rate
- 10-500-380 Financial services; definitions
- 10-500-390 Financial services; list of occupations
- 10-500-400 Financial services; buying for another
- 10-500-410 Financial services; banks
- 10-500-420 Real estate services
- 10-500-430 Real estate services; list of occupations
- 10-500-440 Professional services; generally
- 10-500-450 Professional services; list of occupations
- 10-500-460 Professional services; consulting
- 10-500-470 Professional services; services for compensation
- 10-500-480 Repair, personal, business and other services; other businesses
- 10-500-490 Repair, personal, business and other services; maximum rate
- 10-500-500 Repair, personal, business and other services; list of occupations
- 10-500-510 Commission merchants
- 10-500-520 Manufacturing
- 10-500-530 Due dates
- 10-500-540 Interest and penalties
- 10-500-550 Interest
- 10-500-560 Penalties
- 10-500-570 Waiver or abatement of late filing or late payment penalties
- 10-500-580 Assessments; limitations and extensions
- 10-500-590 Limitations on collection
- 10-500-600 Recordkeeping and audits
- 10-500-610 Consistent reporting and coordinated enforcement
- 10-500-620 Locality tax year
- 10-500-630 Taxpayer’s request for a written ruling
- 10-500-632 Tax Commissioner’s advisory and interpretative powers
- 10-500-633 Requesting an advisory opinion from the Tax Commissioner Exhibit
- 10-500-640 Administrative appeals; introduction
- 10-500-650 Overview of the administrative review process
- 10-500-660 Applicability of the BPOL regulations (23VAC10-500)
- 10-500-661 Notice of right to appeal
- 10-500-670 Filing requirements
- 10-500-680 Suspension and commencement or resumption of collection activity
- 10-500-681 Notice of intent to appeal to local assessing officer exhibit
- 10-500-682 Notice of intent to appeal to Tax Commissioner exhibit
- 10-500-690 Interest during appeal
- 10-500-700 Application for review to local assessing officer
- 10-500-710 Final local determination
- 10-500-711 Final local determination exhibit
- 10-500-712 Procedure in event of nondecision
- 10-500-715 Appeal to the Tax Commissioner; time limitations
- 10-500-720 Appeal to the Tax Commissioner; procedures
- 10-500-730 Appeal to the Tax Commissioner; notice of intent to appeal filed but appeal to the Tax Commissioner not timely filed
- 10-500-740 Administrative appeal to the Tax Commissioner; incomplete appeals
- 10-500-750 Administrative appeal to the Tax Commissioner; receipt of a complete appeal
- 10-500-760 Administrative appeal to the Tax Commissioner; local assessing officer’s reply; new issues in taxpayer’s appeal
- 10-500-770 Administrative appeal to the Tax Commissioner; Tax Commissioner’s final determination
- 10-500-780 Administrative appeal to the Tax Commissioner; withdrawal of appeal
- 10-500-785 Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner
- 10-500-790 Administrative appeal to the Tax Commissioner; confidentiality of determinations and advisory opinions
- 10-500-800 Appeal to the circuit court; Generally
- 10-500-811 Appeal to the circuit court; suspension of payment of disputed amount of refund
- 10-500-820 Appeal to the circuit court; suspension of collection activity