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Virginia Administrative Code

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Department of Taxation

prefaceAgency Summary 10Guidelines for Public Participation in Regulation Development and Promulgation [Repealed]11Public Participation Guidelines 20General Provisions Applicable to All Taxes Administered by the Department of Taxation 30[Reserved]50[Reserved]55Virginia Corn Excise Tax 60Virginia Egg Excise Tax [Repealed]65Virginia Peanut Excise Tax [Repealed]70Virginia Slaughter Hog and Feeder Pig Excise Tax Regulations [Repealed]75Virginia Soybean Excise Tax Regulations [Repealed]80[Reserved]100[Reserved]110Individual Income Tax 112Declaration of Estimated Income Tax by Individuals 115Fiduciary Income Tax 120Corporation Income Tax 130Taxation of Partnerships Regulations [Repealed]140Income Tax Withholding 150[Reserved]200[Reserved]210Retail Sales and Use Tax 220Aircraft Sales and Use Tax 230Watercraft Sales and Use Tax 240Motor Vehicle Fuel Sales Tax Regulations [Repealed]250Tire Tax Regulations [Repealed]300Estate Tax [Repealed]310Tax on Wills and Administration 320Recordation Tax Regulations 330Bank Franchise Tax 340Intangible Personal Property Tax Regulations 350Forest Products Tax Regulations [Repealed]360Litter Tax Regulations [Repealed]370Cigarette Tax Regulations 380Set-Off Debt Collection Act Regulations [Repealed]390Virginia Soft Drink Excise Tax Regulations 400Writ Taxes Regulations [Repealed]500Business, Professional and Occupational License Tax Regulations