23 VAC Title 23 Agency 10 — Virginia Tax Regulations 23VAC10-20-170 — (Repealed.) Last amended: 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 January 1, 1985, with retroactive effect according to §58.1-203 of the Code of Virginia; repealed, Virginia Register Volume 25, Issue 8, eff.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, Source: official text ‹ Previous10-20-165 — Administrative appealsNext ›10-20-180 — Amended returns