Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Virginia Corn Excise Tax [23 VAC 10 ‑ 55]
Repeal of Corn Excise Tax Regulation Not Necessary for Administration of the Tax
[Withdrawn 12/9/2015]
Reason for Withdrawal
The Department of Taxation is withdrawing this action to address concerns raised by the Department of Planning and Budget that the rate of the corn excise tax should be set forth in a regulation because the only statutory reference to the rate is in the statute setting forth the referendum question. The Department will amend and refile the action so that the repeal does not include the regulation language stating the rate and the rate will be updated to reflect the current rate.
General Information
Action Summary This action will repeal the Virginia Corn Excise Tax Regulation because it provides no guidance beyond the plain meaning of the statutes to which it applies.
Chapters Affected Only affects this chapter.
Executive Branch Review This action will go through the normal Executive Branch Review process.
RIS Project Yes  [004555]
Result of Prior Periodic Review Filed 4/28/2015
New Periodic Review This action will not be used to conduct a new periodic review.
Stages associated with this regulatory action.
Stage ID Stage Type Status
7365 Fast-Track Stage withdrawn on 12/09/2015 before DPB authorized for Fast-Track status.
Contact Information
Name / Title: Joseph E. Mayer  / Lead Policy Analyst
Address: Policy Development
PO Box 27185
Richmond, VA 23261-7185
Email Address:
Phone: (804)371-2299    FAX: (804)371-2355    TDD: ()-