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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-310-50

Local tax

Official textlaw.lis.virginia.gov

If a county or city tax is imposed in an amount of one-third of the amount of the state tax, according to the provisions of §§ 58.1-3805 through 58.1- 3808, Code of Virginia, the provisions of these regulations will also apply to such tax.

Last amended: Historical Notes Derived from VR630-8-1718, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia.

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Nearby sections (25 sections)
  1. 10-300-10 · (Repealed.)
  2. 10-300-20 · (Repealed.)
  3. 10-300-30 · (Repealed.)
  4. 10-300-40 · (Repealed.)
  5. 10-300-50 · (Repealed.)
  6. 10-300-60 · (Repealed.)
  7. 10-300-80 · (Repealed.)
  8. 10-300-90 · (Repealed.)
  9. 10-310-10 · (Repealed.)
  10. 10-310-20 · Levy
  11. 10-310-30 · Value of estate
  12. 10-310-40 · (Repealed.)
  13. 10-310-50 · Local tax
  14. 10-320-10 · Preface
  15. 10-320-20 · Deeds generally
  16. 10-320-30 · Additional tax paid by grantor
  17. 10-320-40 · Deeds of trust or mortgages
  18. 10-320-50 · Construction loan deeds of trust or mortgages
  19. 10-320-60 · Deeds of release
  20. 10-320-70 · Deeds of partition; transfers pursuant to decree of divorce…
  21. 10-320-80 · Contracts generally; leases
  22. 10-320-90 · When supplemental writings not taxable
  23. 10-320-100 · What other deeds not taxable; definitions
  24. 10-320-110 · Exemptions
  25. 10-320-120 · Taxation of instruments relating to property located in…
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