LIS

Virginia Law

Administrative Code

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Virginia Administrative Code
Title 13. Housing
Agency 10. Virginia Housing Development Authority
Chapter 160. Rules and Regulations for Administration of Rent Reduction Tax Credits
11/21/2024

13VAC10-160-100. Certification to the Virginia Department of Taxation.

On or before March 15 of each calendar year, the authority shall certify to the Virginia Department of Taxation the name of each owner entitled to claim a tax credit for the preceding calendar year and the total amount of tax credits which each such owner is entitled to claim under the state code and these rules and regulations and shall further certify that each such owner claiming a credit provided the rent reductions as authorized under the state code and these rules and regulations. The owner shall be entitled to claim tax credits for such preceding calendar year only in the amount for which the authority makes such certifications.

Statutory Authority

§§ 36-55.30:3 and 58.1-339 of the Code of Virginia.

Historical Notes

Derived from VR400-02-0016 § 10, eff. November 21, 1990; amended, Virginia Register Volume 8, Issue 21, eff. July 1, 1992.

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.