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Annual Survey Of Virginia Law: Taxation, Craig D. Bell
Annual Survey Of Virginia Law: Taxation, Craig D. Bell
University of Richmond Law Review
This article reviews significant recent developments in the law affecting Virginia taxation. The article is divided into six sections. Each of these sections covers the recent judicial decisions and legislative changes which have occurred over the past several years for the respective category of taxation discussed in the section. The discussion of legislative activities will generally cover the 1995 and 1996 Sessions of the Virginia General Assembly. The judicial decisions reviewed in this article are primarily from the years 1995 and 1996. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview …
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
Annual Survey Of Virginia Law: Taxation, Carle E. Davis
University of Richmond Law Review
In its 1990 session, Virginia's General Assembly passed many bills amending sections of and adding new sections to title 58.1 of the Code of Virginia (the "Code"). These bills affected a broad range of areas, including the individual and corporate income tax, the sales and use tax, real estate and recordation taxes, and miscellaneous local taxes. The Supreme Court of Virginia also decided several cases concerning miscellaneous taxation issues. In addition, the Virginia Department of Taxation finalized several regulations and promulgated proposed regulations. This article covers legislative and regulatory changes, and recent judicial decisions affecting Virginia taxation from July 1989 …