Guidance Document Information
| Title |
Barge and Rail Usage Tax Credit Guidelines |
| Document ID |
Corporate/Individual |
| Summary |
During the 2011 session, the Virginia General Assembly enacted House Bill 2385 and Senate Bill 1282 (2011 Acts of Assembly, Chapters 820 and 861), which established the Barge and Rail Usage Tax Credit. The credit was subsequently amended by 2012 House Bill 1183 (2012 Act of Assembly, Chapter 846), 2012 Senate Bill 578 (2012 Acts of Assembly, Chapter 849), and 2014 House Bill 873 (2014 Acts of Assembly, Chapter 423). These guidelines were issued by the Department of Taxation to provide guidance to taxpayers regarding the Barge and Rail Usage Tax Credit. |
| Effective Date |
9/5/2014 |
View document text
Posted On 12/14/2017
Document on Town Hall
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| Explanation or Citations |
Va. Code ยง 58.1-439.12:09.
These Guidelines supersede the Barge and Rail Usage Tax Credit Guidelines that were issued by the Department on April 17, 2012 and December 7, 2012 (Public Documents 12-46 and 12-204). |
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