Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-620 - Locality tax year

Universal Citation: 3 VA Admin Code 10-500-620

Current through Register Vol. 41, No. 3, September 23, 2024

Every locality imposing the BPOL tax or fee is required to have adopted a calendar year tax year by January 1, 1997.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.

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Virginia Administrative CodeTitle 23 - TAXATIONAgency 10 - DEPARTMENT OF TAXATIONChapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONSSection 23VAC10-500-620 - Locality tax year

Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-620 - Locality tax year