Agency 10. Department of Taxation
VAC AGENCY NO. 10 DEPARTMENT OF TAXATION AGENCY SUMMARY The Tax Commissioner is authorized pursuant to Chapter 2 (§ 58.1-200 et seq.) of Title 58.1 of the Code of Virginia to issue regulations relating to the interpretation and enforcement of the laws of the Commonwealth governing taxes administered by the Department of Taxation. Pursuant to Chapter 2 (§ 58.1-200 et seq.) of Title 58.1 of the Code of Virginia, the department is vested with general supervision over the administration of state taxation. For purposes of enforcement of the tax laws, the department may impose requirements relating directly or indirectly to the assessment and collection of taxes. The department directly administers the following taxes as authorized in Title 58.1 of the Code of Virginia: the retail sales and use tax (Chapter 6); the tire recycling fee (Chapter 6.1); the communications sales and use tax (Chapter 6.2); the watercraft sales and use tax (Chapter 14); the aircraft sales and use tax (Chapter 15); the motor vehicle rental and peer-to-peer sharing tax (Chapter 17, Article 9); and the disposable plastic bag tax (Chapter 17, Article 12). The department also directly administers excise taxes on the following items as authorized in Title 3.2 of the Code of Virginia: apples (Chapter 12), cattle (Chapter 13), corn (Chapter 14), cotton (Chapter 15), eggs (Chapter 16), peanuts (Chapter 19), sheep (Chapter 21), small grains (Chapter 22), and soybeans (Chapter 23). As authorized in Title 58.1, the department directly administers excise taxes on cigarettes (Chapter 10, Article 1), tobacco products (Chapter 10, Article 2.1), intangible personal property (Chapter 11), forest products (Chapter 16), and soft drinks (Chapter 17, Article 1). Excise taxes on beer and beverages are administered by the Department of Alcoholic Beverage Control. The department also directly administers corporation and individual income taxes and the system of income tax withholding and oversees the payment of estimated taxes pursuant to Chapter 3 (§ 58.1-300 et seq.) of Title 58.1 of the Code of Virginia. It also administers the bank franchise tax pursuant to Chapter 12 (§ 58.1-1200 et seq.) of Title 58.1 of the Code of Virginia and the insurance premiums license tax on certain insurance companies and surplus lines brokers pursuant to Chapter 25 (§ 58.1-2500 et seq.) of Title 58.1 of the Code of Virginia. The taxes on recordation of documents (Chapter 8 (§ 58.1-800 et seq.) of Title 58.1), on wills and administrations (Article 3 (§ 58.1-1711 et seq.) of Chapter 17 of Title 58.1) and on suits and other judicial proceedings (Article 6 (§ 58.1-1727 et seq.) of Chapter 17 of Title 58.1) are collected by local clerks of court, but otherwise are administered by the department as authorized in Title 58.1 of the Code of Virginia. Also as authorized in Title 58.1, the department is responsible for administering the litter tax imposed on persons manufacturing, wholesaling, distributing, or retailing certain products (Chapter 17, Article 2) and for promulgating regulations to enforce the Setoff Debt Collection Act (Chapter 3, Article 21) and regulations setting forth the circumstances under which the department may place padlocks on the doors of any business enterprise that is delinquent in filing or paying taxes owed (Chapter 18, Article 1). The department is also responsible for administering the landline E-911 tax (Chapter 17, Article 7) and the digital media fee (Chapter 17, Article 8). The Department is also responsible for administering the wireless E-911 surcharge and prepaid wireless E-911 fee as authorized in Title 56 of the Code of Virginia (Chapter 15, Article 7).The department is also responsible for administering any assessment of property of railroads (Chapter 26, Article 1), interstate pipeline transmission companies (Chapter 26, Article 2); and the rolling stock tax on railroads, freight car companies, and certificated motor vehicle carriers (Chapter 26, Article 5). The department promulgates regulations for the administration of local business and professional and occupational license taxes, issues advisory opinions, and hears appeals of locality determinations regarding the license taxes pursuant to Chapter 37 (§ 58.1-3700 et seq.) of the Code of Virginia. The department issues rulings, hears appeals, and issues advisory opinions of locality determinations regarding the local machinery and tools tax, business tangible personal property tax, and the merchants' capital tax and issues rulings and hears appeals of the tangible personal property tax on airplanes, boats, campers, recreational vehicles, and trailers pursuant to Chapter 37 (§ 58.1-3900 et seq.) of the Code of Virginia. The department promulgates regulations, prescribes forms, and issues Tax Bulletins and other publications for the interpretation and enforcement of the various tax laws administered by the department. It also issues circulars and memoranda to local commissioners of revenue, treasurers, and clerks of court containing instructions as to the handling of state taxes administered by those entities; these materials are not released to the public. The department operates under the supervision of the Secretary of Finance. All forms are available on the Department of Taxation's website, www.tax.virginia.gov . The website contains a variety of information, downloadable forms, and a Laws, Rules & Decisions section, which includes Rulings of the Tax Commissioner, Tax Bulletins, and links to the Code of Virginia, the Virginia Administrative Code, Legislative Summaries, and Attorney General Opinions. Rev. 07/2024
(chapter-110)Chapter 110. Individual Income Tax#
(chapter-110)(section-10)23VAC10-110-10. [Repealed]#
Historical Notes Derived from VR6 30-2 -300; adopted September 19, 1984; revised eff. January 1, 1985 with retroactive effect according to Va. Code § 58-48.6 (recodified as Section 58.1-203 ); repealed, Virginia Register Volume 23, Issue 8, eff. March 10, 2007.
(chapter-110)(section-20)23VAC10-110-20. Meaning of terms#
A. Generally. Words, terms, and expressions used in relation to the individual income tax shall have the same meaning as the words or expressions used in a comparable context in the income tax laws of the United States unless the context of the words or expressions contained within the Virginia law are otherwise defined or clearly required to have a different meaning. The meaning of a word or expression is clearly required to be different from the meaning of such word or expression in the income tax laws of the United States if: 1. Section 58.1-300 et seq. of the Code of Virginia expressly defines such word or expression, or 2. required to prevent an item from being subject to double taxation or double deduction in a single return, or 3. the Commissioner determines that a different meaning is required because the word or expression is not used in a comparable context in the laws of the United States and publishes such determination by regulation. B. Laws of the United States. 1. When used in this chapter, the term "Laws of the United States" means the provisions of the Internal Revenue Code of 1954, as amended, (hereinafter referred to as "IRC"), as interpreted by the Treasury regulations, by the courts of the United States, and by the courts of Virginia. 2. Whenever the meaning of words or expressions used in the laws of the United States is changed by amendment, regulation, court decision or otherwise, the meaning of such words or expressions shall be similarly changed for application to the individual income tax. 3. Any such changes shall be effective for purposes of this chapter to the same extent, at the same time, and for the same taxable years as such changes are effective for federal purposes, unless otherwise specified. C. Federal adjusted gross income. As used in this chapter, the term "federal adjusted gross income" (sometimes referred to as "FAGI") shall be accorded the meaning ascribed to it under IRC § 62.
(chapter-140)Chapter 140. Income Tax Withholding#
(chapter-140)(section-10)23VAC10-140-10. Definitions#
The following words and terms when used in this chapter shall have the following meanings unless the context clearly indicates otherwise: "Commissioner" means the Tax Commissioner. "Employee" means "employee'' as defined in § 58.1-460 of the Code of Virginia. The relationship of employer and employee is determined in accordance with the test set forth in 26 CFR 31.3401(c)-1. "Wages" means "wages'' as defined in § 58.1-460 of the Code of Virginia. The exclusion from wages of a payment does not exempt the payee from income tax liability for the payment. However, the payee and the payor may agree pursuant to § 58.1-466 of the Code of Virginia to have amounts withheld from payments that are not considered wages. A payor who voluntarily withholds income tax consents to be treated as an employer making payment of wages subject to Article 16 (§ 58.1-460 et seq.) of Chapter 3 of Title 58.1 of the Code of Virginia and this chapter.
(chapter-140)(section-20)23VAC10-140-20. [Repealed]#
Historical Notes Derived from VR6 30-6 -461 and VR6 30-4 -462, eff. January 1, 1985; repealed, Virginia Register Volume 23, Issue 6, eff. February 10, 2007.