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Annual Survey Of Virginia Law: Taxation, Carle E. Davis

University of Richmond Law Review

In contrast to tax reform efforts in the federal arena, the Virginia General Assembly made relatively few changes to Title 58.1 of the Code of Virginia (the "Code"). The General Assembly enacted a number of miscellaneous bills, the most important of which affected the sales and use tax, and the real estate and recordation taxes. The Virginia Supreme Court and the Court of Appeals for the Fourth Circuit were likewise quiet in the area of Virginia taxation and rendered only three decisions, none of which is of major significance. After publishing numerous regulations in 1985, the Virginia Department of Taxation …