Abstract
This Article reviews significant recent developments in the laws affecting Virginia state and local taxation. Its Parts cover legislative activity, judicial decisions, and selected opinions from the past year. Part I of this Article addresses taxes administered by the Virginia Department of Taxation (the “Tax Department” or “Department”). Part II covers local taxes, including real and tangible personal property machinery and tools, license taxes, and other discrete local taxes.
The overall purpose of this Article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation that are most likely to impact their clients. However, it does not address many of the numerous minor, locality-specific, or technical legislative changes to Title 58.1 of the Code of Virginia, which covers taxation.
Recommended Citation
Craig D. Bell,
Taxation,
58
U. Rich. L. Rev.
79
(2023).
Available at:
https://scholarship.richmond.edu/lawreview/vol58/iss1/6
Included in
Banking and Finance Law Commons, Courts Commons, Judges Commons, State and Local Government Law Commons, Supreme Court of the United States Commons, Taxation-State and Local Commons, Tax Law Commons