Administrative Code

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Virginia Administrative Code
Title 18. Professional and Occupational Licensing
Agency 5. Board of Accountancy
Chapter 22. Board of Accountancy Regulations
8/25/2019

18VAC5-22-30. Determining Whether Persons or Entities to Whom Communications Are Made, or for Whom Services Are Provided, Are Located in Virginia.

For the purpose of complying with Chapter 44 (§ 54.1-4400 et seq.) of Title 54.1 of the Code of Virginia for communication to persons or entities located in Virginia or providing services for persons or entities located in Virginia, persons are considered to be located in Virginia if their primary residence for federal income tax reporting is located in Virginia, and entities are considered to be located in Virginia if they conduct any activities in Virginia.

Statutory Authority

§§ 54.1-4402 and 54.1-4403 of the Code of Virginia.

Historical Notes

Derived from Volume 26, Issue 24, eff. September 16, 2010.

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