Mandate 336
Mandate Information | |
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Mandate Title:
Recordation Exemptions for Merging LLCs
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Purpose of legislation
Expand the current recordation tax exemption for merging corporations, partnerships and limited liability companies to include limited partnerships, and business trusts as defined by Internal Revenue Code. This bill would also clarify provisions of the Limited Liability Company Statutes found in Va. Code ยง 13.1.
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Legislation mandating a change | Chap 639 (2007) Chap 233 (2007) |
VAC chapters to be amended |
23 vac 10 - 320 : Recordation Tax Regulations
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Associated Regulatory Actions | No regulatory action has been filed. |