Annual Survey of Virginia Law: Taxation Law

Abstract

This article reviews significant, recent developments in the law affecting Virginia taxation. Each section covers recent judicial decisions and legislative changes over the past two years. 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 most likely to have an impact on Virginia practitioners. This article, however, will not discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.