Section 30. Determining whether persons or entities to whom communications are made, or for whom services are provided, are located in Virginia

Latest version.

For the purpose of complying with Chapter 44 (§ 54.1-4400 et seq.) of Title 54.1 of the Code of Virginia for communication to persons or entities located in Virginia or providing services for persons or entities located in Virginia, persons are considered to be located in Virginia if their primary residence for federal income tax reporting is located in Virginia, and entities are considered to be located in Virginia if they conduct any activities in Virginia.

Historical Notes

Derived from Volume 26, Issue 24, eff. September 16, 2010.

Statutory Authority

§§ 54.1-4402 and 54.1-4403 of the Code of Virginia.

                    
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