Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Taxation
Board
Department of Taxation


chapter
Corporation Income Tax [23 VAC 10 ‑ 120]
Guidance Documents   Periodic Reviews
Chapter Information
Description Regulations pertaining to corporation income tax.
State Authority 58.1-203
Federal Authority None entered
Exempt from APA No, changes to this chapter are subject to the Administrative Process Act and the standard executive branch review process.
Text of Regulation Link to Virginia Administrative Code
Goals of Regulation None entered
Meetings

Contact Information
Name / Title: Joe Mayer  / Lead Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address: joseph.mayer@tax.virginia.gov
Telephone: (804)371-2299    FAX: (804)371-2355    TDD: ()-
Current Actions
Action Title Latest Stage Status
Subtraction for Investments in a Virginia Venture Capital Account NOIRA Governor's office review in progress.

Past Actions
Action Title Latest Stage Status
To Amend the General Provisions Applicable to All Taxes Administered by the Department of Taxation, Individual Income Tax, Fiduciary Income Tax, and Corporation Income Tax Regulations to Eliminate Unnecessary and Repetitive Information Fast-Track Stage complete. This regulation became effective on 2/1/2017.
Amendment of the Corporate Income Tax Regulation to Add a Section Regarding Intangible Expenses Paid to Related Entities NOIRA Stage complete. Comment period ended 9/19/2007.
Repeal of Fifteen Corporation Income Tax Regulations That Are Obsolete Due To Statutory Changes. Fast-Track Stage complete. This regulation became effective on 3/10/2007.
Repeal of Five Corporation Income Tax Regulations that Provide No Additional Guidance to Clear and Unambiguous Statutes Fast-Track Stage complete. This regulation became effective on 3/10/2007.
Proposed regulation sets for the procedure for the administration of a corporate income tax on exempt cooperatives. -