1. 1. That a grant under this chapter was previously earned by a related party, as defined by the Internal Revenue Code § 267(b), or a trade or business under common control;
2. 2. Where an employee filling that position was previously employed in the same job function in Virginia by a related party, or a trade or business under common control;
3. 3. That was previously performed at a different location in Virginia by an employee of the taxpayer, a related party, or a trade or business under common control;
4. 4. That previously qualified for a grant in connection with a different enterprise zone locality on behalf of the taxpayer, a related party, or a trade or business under common control; or
5. 5. That was filled in the Commonwealth of Virginia and the trade or business where that position was located was purchased by another taxpayer.

No grant shall be allowed for any permanent full-time position:

Statutory Authority

§ 59.1-541 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 23, Issue 12, eff. March 21, 2007.