23 Va. Admin. Code § 10-310-50

Current through Register Vol. 41, No. 8, December 2, 2024

Section 23VAC10-310-50 - Local tax

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.

23 Va. Admin. Code § 10-310-50

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

Statutory Authority

§§ 58.1-203 and 58.1-1718 of the Code of Virginia.