Virginia regulations · Through 2026 Regular Session (effective July 1, 2026)

23VAC10-310-50: Local tax

Where this section sits in the code

Title 23. Taxation
Agency 10. Department of Taxation
Chapter 310. Tax on Wills and Administration

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.

Collected 2026-09-14T04:54:17Z. Source file · JSON

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