23 VAC Title 23 Agency 10 — Virginia Tax Regulations 23VAC10-65-40 — (Repealed.) Last amended: 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 January 1, 1985, with retroactive effect according to § 58.1-203; repealed, Virginia Register Volume 32, Issue 18, eff.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. Source: official text ‹ Previous10-65-10 — (Repealed.)Next ›10-65-50 — (Repealed.)