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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations
12/30/2024

23VAC10-500-430. Real estate services; list of occupations.

Those rendering real estate services include, but are not limited to, the following:

1. Appraisers of real estate

2. Escrow agents, real estate

3. Fiduciaries, real estate

4. Lessors of real property

5. Real estate agents, brokers and managers

6. Real estate selling agents

7. Rental agents for real estate

Statutory Authority

§ 58.1-3701 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

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