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Virginia Administrative Code
Title 23. Taxation
11/21/2024

Agency 10. Department of Taxation

Preface
Agency Summary
Chapter 10
Guidelines for Public Participation in Regulation Development and Promulgation [Repealed]
Chapter 11
Public Participation Guidelines
Chapter 20
General Provisions Applicable to All Taxes Administered by the Department of Taxation
Chapter 30
[Reserved]
Chapter 50
[Reserved]
Chapter 55
Virginia Corn Excise Tax
Chapter 60
Virginia Egg Excise Tax [Repealed]
Chapter 65
Virginia Peanut Excise Tax [Repealed]
Chapter 70
Virginia Slaughter Hog and Feeder Pig Excise Tax Regulations [Repealed]
Chapter 75
Virginia Soybean Excise Tax Regulations [Repealed]
Chapter 80
[Reserved]
Chapter 100
[Reserved]
Chapter 110
Individual Income Tax
Chapter 112
Declaration of Estimated Income Tax by Individuals
Chapter 115
Fiduciary Income Tax
Chapter 120
Corporation Income Tax
Chapter 130
Taxation of Partnerships Regulations [Repealed]
Chapter 140
Income Tax Withholding
Chapter 150
[Reserved]
Chapter 200
[Reserved]
Chapter 210
Retail Sales and Use Tax
Chapter 220
Aircraft Sales and Use Tax
Chapter 230
Watercraft Sales and Use Tax
Chapter 240
Motor Vehicle Fuel Sales Tax Regulations [Repealed]
Chapter 250
Tire Tax Regulations [Repealed]
Chapter 300
Estate Tax [Repealed]
Chapter 310
Tax on Wills and Administration
Chapter 320
Recordation Tax Regulations
Chapter 330
Bank Franchise Tax
Chapter 340
Intangible Personal Property Tax Regulations
Chapter 350
Forest Products Tax Regulations [Repealed]
Chapter 360
Litter Tax Regulations [Repealed]
Chapter 370
Cigarette Tax Regulations
Chapter 380
Set-Off Debt Collection Act Regulations [Repealed]
Chapter 390
Virginia Soft Drink Excise Tax Regulations
Chapter 400
Writ Taxes Regulations [Repealed]
Chapter 500
Business, Professional and Occupational License Tax Regulations

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