Definitions.
Richmond, Va., City Code § 26-23
in effectSec. 26-23. - Definitions.
The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Tax amnesty period means the period established in accordance with this article during which tax amnesty is available to eligible persons, individuals, corporations, estates, trusts or partnerships that are required to file a local tax return or to pay any local tax.
Tax amnesty program means the tax amnesty program established pursuant to Chapter 200 of the 2010 Acts of Assembly of Virginia, as amended by Chapters 254 and 496 of the 2012 Acts of Assembly of Virginia, and administered in accordance with the provisions of those Acts of Assembly and Sections 26-21 through 26-29.
(Code 2004, § 98-4; Code 2015, § 26-23; Code 2020, § 26-23; Ord. No. 2011-4-3, § 1, 1-24-2011; Ord. No. 2017-063, § 1, 5-15-2017)
Source: City of Richmond, Virginia, Code (2026 recodification) and Charter (Municode Library, library.municode.com)URL: https://library.municode.com/va/richmond/codes/code_of_ordinances?nodeId=PTIICICO_CH26TA_ARTIITAAMPR_S26-23DEFetched: 11/8/2026