Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 310 - TAX ON WILLS AND ADMINISTRATION
Section 23VAC10-310-50 - Local tax
Universal Citation: 3 VA Admin Code 10-310-50
Current through Register Vol. 41, No. 3, September 23, 2024
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.
Statutory Authority
§§ 58.1-203 and 58.1-1718 of the Code of Virginia.
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