Finance
Department of Taxation
Department of Taxation
Mandate 247
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Mandate Title:
Corporate Income Tax; Imposition of tax
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Purpose of legislation
Requires certain electric suppliers to pay a minimum tax in lieu of corporate income tax when minimum tax is greater than corporate income tax
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| Legislation mandating a change | Chap 716 (2004) | ||
| VAC chapters to be amended |
23 vac 10 - 120 : Corporation Income Tax
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| Associated Regulatory Actions |
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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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