William L.S. Rowe *
Emily J.S. Winbigler **
This article reviews significant recent developments in the laws affecting Virginia state and local taxation. Each section covers legislative activity, judicial decisions, and selected opinions from the Virginia Department of Taxation (the “Department”) and the Virginia Attorney General over the past year.
* Partner, Hunton & Williams LLP, Richmond, Virginia. J.D., 1973, University of Virginia School of Law; B.A., 1970, Washington and Lee University.
** Associate, Hunton & Williams LLP, Richmond, Virginia. J.D., 2009, University of Iowa, Order of the Coif; B.A., 2004, The College of William & Mary.