{"data":{"id":"us-va/23vac10-310-50","jurisdiction":"us-va","citation":"23VAC10-310-50","heading":"Local tax","body":"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.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 310. Tax on Wills and Administration"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter310/section50/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:17Z","sha256":"d5cd5c9caab8b5c51cfdf039adc9e462cf135b72288ca2fcc052cdb326dcc469","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-310-30","next":"us-va/23vac10-320-10"},"notice":"GroundRules: Original legal text. Not legal advice."}