Reg. 21.1-435.2. - Advertising income of publishers and distributors of newspapers and other periodicals.  


Latest version.
  • Publishers and distributors of newspapers and other periodicals shall be subject to the tax upon advertising imposed by Section 21.1-405 and such tax shall be allocated in the manner prescribed by subsection (e) of Section 21.1-435.

(Res. No. 4491, § 1, 6-14-11)