Virginia Administrative Code (Last Updated: January 10, 2017) |
Title 17. Libraries and Cultural Resources |
Agency 10. Department of Historic Resources |
Chapter 30. Historic Rehabilitation Tax Credit |
Section 150. Projects begun before 2003
Latest version.
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Rehabilitation expenses incurred before January 1, 2003, do not qualify for a rehabilitation tax credit and will not be considered part of the rehabilitation project for which owner seeks tax credits.
Historical Notes
Derived from Volume 22, Issue 13, eff. April 5, 2006; amended, Virginia Register Volume 32, Issue 10, eff. February 10, 2016.
Statutory Authority
§§ 10.1-2202 and 58.1-339.2 of the Code of Virginia.