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Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Mandate 336

Mandate Information
Mandate Title:
Recordation Exemptions for Merging LLCs
Purpose of legislation
Expand the current recordation tax exemption for merging corporations, partnerships and limited liability companies to include limited partnerships, and business trusts as defined by Internal Revenue Code. This bill would also clarify provisions of the Limited Liability Company Statutes found in Va. Code ยง 13.1.
Legislation mandating a change Chap 639 (2007)
Chap 233 (2007)
VAC chapters to be amended
23 vac 10 - 320 : Recordation Tax Regulations
Associated Regulatory Actions No regulatory action has been filed.
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