{"data":{"id":"us-va/23vac10-500-620","jurisdiction":"us-va","citation":"23VAC10-500-620","heading":"Locality tax year","body":"Every locality imposing the BPOL tax or fee is required to have adopted a calendar year tax year by January 1, 1997.","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/section620/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:19Z","sha256":"dd0df3dbf12a973f2275a52440321987bc44fc9571b0c401fbdc95bcb681aea0","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-610","next":"us-va/23vac10-500-630"},"notice":"GroundRules: Original legal text. Not legal advice."}