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Procedures for Qualifying for Zone Real Property Investment Tax Credit | Midpage
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Virginia Administrative Code
Title 13
5
Chapter 112
Part III
Procedures for Qualifying for Zone Real Property Investment Tax Credit
110
Effective dates.
120
Computation of credit.
130
Annual fiscal limitations.
140
Eligibility.
150
Qualification in zones whose designation period is ending.
160
Anti-churning.
170
Pass through entities.
180
Application submittal and processing.
190
Certification to Tax Commissioner in accordance with § 59.1-280 B of the Code of Virginia.