Title	Guidelines for the Local Taxation of Idle Machinery and Tools
Document ID	Guidelines
Summary	Provides for uniform, statewide classification and taxation of idle machinery and tools on a prospective basis, effective January 1, 2007. After January 1, 2008, these guidelines will be accorded the weight of a regulation under Code of Va. § 58.1-205 and any amendments to the guidelines will be subject to the Administrative Process Act.
Latest Revision	1/1/2008
View document text     uploaded on 1/2/2008
Explanation or Citations	Va. Code § 58.1-611.2 The information set forth within this guidance document may be superseded by legislative and other changes subsequent to its revision date.

This document applies to all chapters for the following boards

[23 VAC 10]

Department of Taxation

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