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Virginia Department of Taxation Form LPC-1 - This form is for registering Virginia Land Preservation Tax Credits (PDF format).

• Instructions
• Form LPC-1
• Schedule A
• Schedule B
• Schedule C

Virginia Department of Taxation Form LPC-2 - This form is for transferring Virginia Land Preservation Tax Credits (PDF format).

• Instructions
• Form LPC-2

Virginia Department of Taxation Rulings - These are rulings of the Tax Commissioner related to Virginia Land Preservation Tax Credits (PDF format).

• 09-61
• 09-19
• 08-159
• 08-66
• 08-49
• 07-201
• 07-172
• 07-132
• 07-131
• 07-95
• 07-9
• 07-1
• 06-36
• 05-170
• 05-136
• 05-125
• 05-122
• 05-76
• 05-66
• 04-182
• 04-119
• 04-96
• 03-77
• 03-55
• 03-13
• 03-12
• 02-97
• 00-106
• 99-293

Virginia Land Conservation Foundation Conservation Value Review Criteria for Virginia Land Preservation Tax Credit Applications Greater Than $1MM (PDF format)

• Conservation Value Review Criteria (Adopted 11/21/06, Amended 8/7/08 and 3/27/09)
• Conservation Value Review Procedural Guidelines as Adopted 12/22/06

Virginia Attorney General Opinion (PDF format)

• 02-094