Virginia Administrative Code (Last Updated: January 10, 2017) |
Title 23. Taxation |
Agency 10. Department of Taxation |
Chapter 500. Business, Professional and Occupational License Tax Regulations |
Section 620. Locality tax year
Latest version.
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Every locality imposing the BPOL tax or fee is required to have adopted a calendar year tax year by January 1, 1997.
Historical Notes
Derived from Volume 24, Issue 23, eff. October 6, 2008.
Statutory Authority
§ 58.1-3701 of the Code of Virginia.