» Corporate Income Tax

What is “use” for corporate income tax apportionment purposes?

February 14th, 2022

The Supreme Court of Virginia issued an opinion in Virginia Department of Taxation v. R.J. Reynolds Tobacco Co., Record No. 201263 (February 10, 2022). This case concerned what is considered property for corporate income tax apportionment purposes. C… Read More

Categories: Corporate Income Tax, Supreme Court of Virginia Tax Opinions

A New Income Tax Filing Method in Virginia?

November 29th, 2021

Pursuant to 2021 House Joint Resolution 563, the Virginia General Assembly established a working group to assess the feasibility of transitioning to a unitary combined reporting system for corporate income tax purposes. The working group was composed… Read More

Categories: Corporate Income Tax

Tax Law Blog

2022 Virginia Legislation Enacted by the Regular Session of the General Assembly

May 2nd, 2022

Even though the Virginia General Assembly is not done considering tax issues for the year, a number of bills have been enacted that make changes to the Code of Virginia in areas concerning taxes. A summary of the legislation can be found here. Most o…

2022 Virginia Tax Legislation Passed by the General Assembly

March 18th, 2022

In January, I wrote about various pieces of tax legislation that were introduced in the 2022 session of the Virginia General Assembly. Now the session has adjourned and will be reconvened to handle the budget for the upcoming biennium as well as nume…

What is “use” for corporate income tax apportionment purposes?

February 14th, 2022

» Corporate Income Tax

What is “use” for corporate income tax apportionment purposes?

A New Income Tax Filing Method in Virginia?

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