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Virginia Regulatory Town Hall
Agency
Department of Taxation
 
Board
Department of Taxation
 
chapter
Corporation Income Tax [23 VAC 10 ‑ 120]
 
Guidance Documents
Chapter Information
Description Regulations pertaining to corporation income tax.
State Authority 58.1-203
Federal Authority None entered
Text of Regulation Link to Virginia Administrative Code
Goals of Regulation None entered
Meetings

Contact Information
Name / Title: Joe Mayer  / Lead Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address: joseph.mayer@tax.virginia.gov
Telephone: (804)371-2299    FAX: (804)371-2355    TDD: ()-
Current Actions
Action Title Latest Stage Status
None

Past Actions
Action Title Latest Stage Status
Fast-Track Regulatory Action to Reduce Regulatory Burdens Fast-Track Stage complete. This regulation became effective on 09/28/2024.
Subtraction for Investments in a Virginia Venture Capital Account Fast-Track Stage complete. This regulation became effective on 11/03/2018.
To Amend the General Provisions Applicable to All Taxes Administered by the Department of Taxation, Individual Income Tax, Fiduciary Income Tax, and Corporation Income Tax Regulations to Eliminate Unnecessary and Repetitive Information Fast-Track Stage complete. This regulation became effective on 02/01/2017.
Repeal of Fifteen Corporation Income Tax Regulations That Are Obsolete Due To Statutory Changes. Fast-Track Stage complete. This regulation became effective on 03/10/2007.
Repeal of Five Corporation Income Tax Regulations that Provide No Additional Guidance to Clear and Unambiguous Statutes Fast-Track Stage complete. This regulation became effective on 03/10/2007.
Proposed regulation sets for the procedure for the administration of a corporate income tax on exempt cooperatives. NOIRA Stage withdrawn on 03/09/2007 prior to submission to DPB.

Withdrawn Actions
Action Title Latest Stage Status
Amendment of the Corporate Income Tax Regulation to Add a Section Regarding Intangible Expenses Paid to Related Entities NOIRA Stage withdrawn on 01/31/2023 after the comment period had ended.

Periodic Reviews
Last Activity Status
6/28/2022 Filed Pending