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

23VAC10-500-620: Locality tax year

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Where this section sits in the code
  1. Title 23. Taxation
  2. Agency 10. Department of Taxation
  3. Chapter 500. Business, Professional and Occupational License Tax Regulations

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

Collected 2026-09-14T04:54:19Z. Source file · JSON

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