{"data":{"id":"us-va/23vac10-500-430","jurisdiction":"us-va","citation":"23VAC10-500-430","heading":"Real estate services; list of occupations","body":"Those rendering real estate services include, but are not limited to, the following:\n\n1. Appraisers of real estate\n\n2. Escrow agents, real estate\n\n3. Fiduciaries, real estate\n\n4. Lessors of real property\n\n5. Real estate agents, brokers and managers\n\n6. Real estate selling agents\n\n7. Rental agents for real estate","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 500. Business, Professional and Occupational License Tax Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter500/section430/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"b859334450f0c3e6f4b9f2a2afc44e5d39bf64cf55b444e54ef7231353d23804","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-420","next":"us-va/23vac10-500-440"},"notice":"GroundRules: Original legal text. Not legal advice."}