13 Va. Admin. Code § 10-160-100
Current through Register Vol. 41, No. 4, October 8, 2024
On or before March 15 of each calendar year, the authority shall certify to the Virginia Department of Taxation the name of each owner entitled to claim a tax credit for the preceding calendar year and the total amount of tax credits which each such owner is entitled to claim under the state code and these rules and regulations and shall further certify that each such owner claiming a credit provided the rent reductions as authorized under the state code and these rules and regulations. The owner shall be entitled to claim tax credits for such preceding calendar year only in the amount for which the authority makes such certifications.
13 Va. Admin. Code § 10-160-100
Statutory Authority
§§ 36-55.30:3 and 58.1-339 of the Code of Virginia.