Virginia Regulatory Town Hall
secretary
Finance
Agency
Department of Taxation
Board
Department of Taxation
Mandate 228

Mandate Information
Mandate Title:
Net operating losses
Purpose of legislation
Tax Reform Compromise Act of 2004
Legislation mandating a change Chap 3 (2004)
VAC chapters to be amended
23 vac 10 - 110 : Individual Income Tax
Associated Regulatory Actions No regulatory action has been filed.
Closing Explanation
The Department of Taxation has determined that this mandate is duplicative of another existing mandate.
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