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Mandate 249

Mandate Information
Mandate Title:
Intangible Holding Company Addback
Purpose of legislation
Legislation in the 2004 Session of the General Assembly (2004 Acts of Assembly, Special Session I, Chapter 3) created an addback requirement for royalties and interest paid to a related entity.
Legislation mandating a change Chap 3 (2004)
VAC chapters to be amended
23 vac 10 - 120 : Corporation Income Tax
Associated Regulatory Actions
Action 2327: Amendment of the Corporate Income Tax Regulation to Add a Section Regarding Intangible Expenses Paid to Related Entities
Latest Stage: NOIRA
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