Guidance Document Information
| Title |
Single Sales Factor Election for Manufacturers Guidelines |
| Document ID |
Corporate |
| Summary |
These guidelines provide guidance to manufacturing companies regarding the modification to Virginia’s corporate apportionment formula for manufacturers under Va. Code § 58.1-422. These guidelines complement the Department’s existing Corporate Apportionment Formula Regulations (23 Virginia Administrative Code (“VAC”) 10-120-10, et seq.). |
| Effective Date |
1/7/2013 |
View document text
Posted On 12/14/2017
Document on Town Hall
|
| Explanation or Citations |
2009 House Bill 2437 (Chapter 821)
2012 House Bill 460 (Chapter 427) |
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