Derived from VR630-2-323; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203); derived from VR630-2-323.1 §§ 1 to 8; adopted February 22, 1989; amended, eff. July 5, 1989, retroactive in effect for taxable years beginning on and after January 1, 1988; repealed, Volume 23, Issue 08, eff. March 10, 2007.
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