Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 310. Tax on Wills and Administration

23VAC10-310-50. Local tax.

If a county or city tax is imposed in an amount of one-third of the amount of the state tax, according to the provisions of §§ 58.1-3805 through 58.1- 3808, Code of Virginia, the provisions of these regulations will also apply to such tax.

Statutory Authority

§§ 58.1-203 and 58.1-1718 of the Code of Virginia.

Historical Notes

Derived from VR630-8-1718, eff. January 1, 1985, with retroactive effect according to § 58.1-203 of the Code of Virginia.

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