REGULATIONS
Vol. 25 Iss. 5 - November 10, 2008

TITLE 23. TAXATION
DEPARTMENT OF TAXATION
Chapter 300
Forms

NOTICE: The following forms have been filed by the Department of Taxation. The forms are available for public inspection at the Department of Taxation, 3610 West Broad Street, Richmond, VA 23230, or at the Office of the Registrar of Regulations, General Assembly Building, 2nd Floor, Richmond, Virginia 23219. Copies of the forms may be obtained from Jennifer Lewis, Policy Analyst, Department of Taxation, P. O. Box 27185, Richmond, VA 23261-7185, telephone 804, 371-2341 or email jennifer.lewis@tax.virginia.gov.

Titles of Regulations: 23VAC10-20. General Provisions Applicable to All Taxes Administered by the Department of Taxation.

23VAC10-55. Virginia Corn Excise Tax.

23VAC10-60. Virginia Egg Excise Tax.

23VAC10-65. Virginia Peanut Excise Tax.

23VAC10-75. Virginia Soybean Excise Tax Regulations.

23VAC10-220. Aircraft Sales and Use Tax.

23VAC10-230. Watercraft Sales and Use Tax.

23VAC10-300. Estate Tax.

23VAC10-310. Tax on Wills and Administration.

23VAC10-330. Bank Franchise Tax.

23VAC10-350. Forest Products Tax Regulations.

23VAC10-370. Cigarette Tax Regulations.

23VAC10-390. Virginia Soft Drink Excise Tax Regulations.

FORMS (23VAC10-20)

Power of Attorney and Declaration of Representation, PAR 101 (rev. 6/06).

Offer in Compromise Business Request for Settlement, OIC-Bus (eff. 11/08).

Offer in Compromise Individual Request for Settlement, Form 21 OIC-Ind (eff. 11/08).

FORMS (23VAC10-55)

Virginia Corn Assessment Return Instructions, Form CT-1 (eff. 7/91) CO-AR W (rev. 5/06).

Business Registration Application, Form R-2 R-1 (rev. 3/08).

FORMS (23VAC10-60)

Virginia Egg Excise Assessment Tax Return, Form EG-1 (eff. 6/94) (rev. 5/06).

Worksheet for Virginia Egg Board and Conversion Calculations for Egg Products, Form EG-2 (eff. 6/94) (rev. 5/05).

Business Registration Application, Form R-1 R-2 (rev. 3/08).

FORMS (23VAC10-65)

Virginia Peanut Excise Tax Return, Form PN-1 (rev. 5/06).

Business Registration Application, Form R-1 (rev. 3/08).

FORMS (23VAC10-75)

Federal Soybean Promotion, Research and Consumer Assessment Report.

Business Registration Application, Form R-1 R-2 (rev. 3/08).

FORMS (23VAC10-220)

Application for Dealer Exclusion Under the Virginia Aircraft Sales and Use Tax Act, Form AST-1 (eff. 1/92).

Dealer's Aircraft Sales and Use Tax Return, Form AST-2 (eff. 5/91) (rev. 5/06).

Virginia Aircraft Sales and Use Tax Return, Form AST-3 (eff. 6/84) (rev. 12/06).

Sales and Use Tax Certificate of Exemption (For dealers who purchase tangible personal property for resale, lease or rental), Form ST-10 (rev. 10/99).

Business Registration Application, Form R-1 (rev. 3/08).

FORMS (23VAC10-230)

Dealer's Application for Certificate of Registration, Form WCT-1.

Virginia Watercraft Sales and Use Tax Return, Form WCT-2 (eff. 10/90) (rev. 7/05).

Dealer's Work Sheet for Computing Virginia Watercraft Sales and/or and Use Tax Work Sheet, Form WCT-2A (eff. 10/92) (rev. 10/04).

Virginia Watercraft Sales Tax Receipt, Form WCT-3.

Individual Watercraft Tax Worksheet, Form WCT-3A (eff. 5/91) (rev. 9/97).

Consumer's Application for Refund, Form WCT-REFUND.

Sales and Use Tax Certificate of Exemption (For dealers who purchase tangible personal property for resale, lease or rental), Form ST-10 (rev. 10/99).

Business Registration Application, Form R-1 (rev. 3/08).

FORMS (23VAC10-300)

Virginia Estate Tax Return, Form EST-80 (eff. 4/94) (rev. 3/07).

FORMS (23VAC10-310)

Probate Tax Return, Form PT-1 (eff. 6/94) (rev. 6/03).

FORMS (23VAC10-330)

Virginia Bank Franchise Tax 2008, Form 64, Schedules and Instructions (rev. 12/07).

Enterprise Zone Credit, State Bank Franchise Tax, Form 301 (rev. 10/06).

FORMS (23VAC10-350)

Virginia Forest Products Tax Return, Form 1034 (rev. 8/05).

Forest Products Tax Return (Small Manufacturers and Certain Small Severers), Small Manufacturers and Certain Small Severers, Form 1035 (rev. 3/05).

Registration Application, Form R-2.

Business Registration Application, Form R-1 (rev. 3/08).

FORMS (23VAC10-370)

Application to Purchase and Affix Virginia Tobacco Revenue Stamps.

Permit to Purchase and Affix Virginia Tobacco Revenue Stamps Application for Cigarette Stamping Permit and Tobacco Products Tax Distributor's License, Form TT-1 (eff. 2/80) (rev. 9/07).

Order for Virginia Cigarette Tax Stamps and Meter Setting, Form TT-2 (eff. 1/93) (rev. 8/06).

Statement of Virginia Cigarette Tax Stamps Sold and Meter Setting, Form TT-3 (eff. 10/93).

Report of Virginia Tobacco Tax Meter Setting Virginia Consumer Cigarette Tax Return, Form TT-7 (rev. 9/06).

Cigarette Tax Credit, Form TT-9 (eff. 3/91).

Statement of Basis for Tobacco Tax Credit Certificate, Form TT-10 (eff. 5/81).

Virginia Application for Tobacco Tax Credit Certificate, Form TT-12 (eff. 6/92) (rev. 8/06).

Monthly Report of Resident Cigarette Wholesaler Cigarette Stamping Agent, Form TT-13 (eff. 8/85) (rev. 2/07).

Monthly Report of Non-Resident Cigarette Wholesaler Stamping Agent, Form TT-14 (eff. 3/94) (rev. 2/07).

Monthly Report of Cigarette Manufacturer, TT-18 (rev. 11/05).

FORMS (23VAC10-390)

Soft Drink Excise Tax Return, Form 404 (eff. 5/91) (rev. 9/05).

VA.R. Doc. No. R09-1560; Filed October 8, 2008, 12:38 p.m.