Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation
12/5/2022

Chapter 20.
General Provisions Applicable to All Taxes Administered by the Department of Taxation
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Section 10
Secrecy of information; penalty
Section 20
Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
Section 30
Filing of tax returns or payment of taxes by mail
Section 40
[Repealed]
Section 60
Rate of interest
Section 70
[Repealed]
Section 80
Waiver of time limitation on assessment of taxes
Section 90
Retention of records by taxpayer
Section 100
[Repealed]
Section 110
Offers in compromise
Section 120
[Repealed]
Section 130
Memorandum of lien for collection of taxes
Section 140
Padlocking premises; definitions
Section 141
Determination of when padlocking is appropriate
Section 142
Notice of intent to padlock a business enterprise
Section 143
Procedure for padlocking a business enterprise
Section 144
Padlocking premises; remedies
Section 145
Padlocked premises; penalty
Section 150
[Repealed]
Section 155
Administrative rulings
Section 160
Assessments and administrative remedies
Section 165
Administrative appeals
Section 170
[Repealed]
Section 180
Amended returns
Section 190
Protective claims (after payment)
Section 200
Interest on overpayments or improper collection
FORMS
FORMS (23VAC10-20)

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