Finance
Department of Taxation
Department of Taxation
Mandate 260
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Mandate Title:
Returns of Affiliated Corporations
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Purpose of legislation
Permits a group of affiliated corporations meeting certain criteria to change the basis of the type of return filed from consolidated to separate or from separate or combined to consolidated.
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| Legislation mandating a change | Chap 166 (2003) |
| VAC chapters to be amended |
23 vac 10 - 120 : Corporation Income Tax
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| Associated Regulatory Actions | No regulatory action has been filed. |
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Closing Explanation
The Department of Taxation has determined that the legislation is clear and unambiguous and does not require the promulgation of a regulation to interpret it.
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