Welcome to Laws, Rules, & Decisions, your home for tax rulings, regulations, and guidance.
Search the Library -- Find documents that contain certain words or phrases.
Browse the Library -- Look through the library to find documents of a specific type or about a specific topic.
To search the Tax Code of Virginia (Title 58.1 and other tax-related provisions of the Virginia Code) and the Virginia Tax Administrative Code (Title 23, Taxation), please visit the Virginia Law section of Virginia's Legislative Information System.
For more information about how to use this library, including descriptions of the tax policy documents, you can view our Important Laws, Rules, & Decisions Information page.
Our Guidance Documents provide information on guidelines, including those under development and those currently in effect.
You are searching Laws, Rules, & Decisions. This library is provided as a service to the taxpayers of Virginia. It is not to be interpreted as providing any personal, legal or tax advice to taxpayers. It is possible that some information found here may be out of date due to law changes, or may not fit your exact situation. For specific advice, you should consult a tax advisor. View full disclaimer.