{"data":{"id":"us-va/13vac5-112-110","jurisdiction":"us-va","citation":"13VAC5-112-110","heading":"Effective dates","body":"Beginning on July 1, 2005, a qualified large zone resident shall be allowed a real property investment tax credit against taxes imposed by Articles 2 (Individuals; § 58.1-320 et seq.) and 10 (Corporations; § 58.1-400 et seq.) of Chapter 3; Chapter 12 (Bank Franchise; § 58.1-1200 et. seq.); Article 1 (Insurance Companies; § 58.1-2500 et seq.) of Chapter 25, or Article 2 (Telegraph, Telephone, Water, Heat, Light, Power and Pipeline Companies; § 58.1-2620 et seq.) of Chapter 26 of Title 58.1 of the Code of Virginia, as provided in this chapter.\n\nThe provisions of this section shall apply only as follows:\n\n1. To those large qualified zone residents that have initiated use of enterprise zone tax credits pursuant to § 59.1-280.1 of the Code of Virginia on or before July 1, 2005;\n\n2. To those large qualified zone residents that have signed agreements with the Commonwealth regarding the use of enterprise zone tax credits in accordance with § 59.1-280.1 of the Code of Virginia on or before July 1, 2005.","path":["Title 13. Housing","Agency 5. Department of Housing And Community Development","Chapter 112. Enterprise Zone Grant Program Regulation","Part III. Procedures for Qualifying for Zone Real Property Investment Tax Credit"],"source_url":"https://law.lis.virginia.gov/admincode/title13/agency5/chapter112/section110/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:51:41Z","sha256":"514e2ad51d2cf1842214a8ece9f41e43d7320628fb08f624db1f9b97a22dcd11","source_id":"us-va-vac","stale":false,"prev":"us-va/13vac5-112-100","next":"us-va/13vac5-112-120"},"notice":"GroundRules: Original legal text. Not legal advice."}