Agencies | Governor
Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
[REPEALED] Estate Tax [23 VAC 10 ‑ 300]
Review 1503
Periodic Review of this Chapter
Includes a Small Business Impact Review
Date Filed: 5/5/2016
Review Announcement
Pursuant to Executive Order 17 (2014) and ยงยง 2.2-4007.1 and 2.2-4017 of the Code of Virginia, the Department of Taxation is conducting a periodic review and small business impact review of 23 VAC 10-300, Estate Tax.

The review of this regulation will be guided by the principles in Executive Order 17 (2014).

The purpose of this review is to determine whether this regulation should be repealed, amended, or retained in its current form. Public comment is sought on the review of any issue relating to this regulation, including whether the regulation (i) is necessary for the protection of public health, safety, and welfare or for the economical performance of important governmental functions; (ii) minimizes the economic impact on small businesses in a manner consistent with the stated objectives of applicable law; and (iii) is clearly written and easily understandable.

The comment period begins May 30, 2016, and ends on June 20, 2016.

Comments may be submitted online to the Virginia Regulatory Town Hall at Comments may also be sent to Name: Kristin Collins, Title: Lead Tax Policy Analyst, Address: 600 East Main Street, City: Richmond, State: VA, Zip: 23261-7185, Telephone: (804) 371-2341, FAX: (804) 371-2355, Email Address:

Comments must include the commenter's name and address (physical or email) information in order to receive a response to the comment from the agency. Following the close of the public comment period, a report of both reviews will be posted on the Town Hall and a report of the small business impact review will be published in the Virginia Register of Regulations.
Publication Information and Public Comment Period
Published in the Virginia Register on 5/30/2016
Comment Period begins on the publication date and ends on 6/20/2016

Comments Received: 0

Review Result
Repeal the regulation
Action Implementing the Result
Action ID #4635: Repeal Virginia Estate Tax Regulation As It Provides No Guidance Beyond the Plain Meaning of Statute
Attorney General Certification
Result of Review: Certified on 6/29/2016

pdf Review Memo