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63 chapters · 804 sections in this title.
Va. Code Ann. § 59.1-279 Eligibility
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A. Any business firm may be designated a "qualified business firm" for purposes of this chapter if: 1. (i) It establishes within an enterprise zone a trade or business not previously conducted in the Commonwealth by such taxpayer and (ii) 25 percent or more of the employees emplo…
Va. Code Ann. § 59.1-280 Enterprise zone business tax credit
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A. As used in this section: "Business tax credit" means a credit against any tax due under Articles 2 (§ 58.1-320 et seq.) and 10 (§ 58.1-400 et seq.) of Chapter 3, Chapter 12 (§ 58.1-1200 et seq.), Article 1 (§ 58.1-2500 et seq.) of Chapter 25, or Article 2 (§ 58.1-2620 et seq.)…
Va. Code Ann. § 59.1-280.1 Enterprise zone real property investment tax credit
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A. As used in this section: "Large qualified zone resident" means a qualified zone resident making qualified zone investments in excess of $100 million when such qualified zone investments result in the creation of at least 200 permanent full-time positions. "Permanent full-time …
Va. Code Ann. § 59.1-284.01 Expiration of chapter; exceptions
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A. All provisions of this chapter except §§ 59.1-279, 59.1-280, 59.1-280.1, 59.1-282.1, 59.1-282.2 and this section shall expire on July 1, 2005, unless extended by an act of the General Assembly. B. All enterprise zones designated pursuant to §§ 59.1-274, 59.1-274.1, and 59.1-27…