Administrative Code

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation

Chapter 20.
General Provisions Applicable to All Taxes Administered by the Department of Taxation
Read Chapter

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
Section 60
Rate of interest
Section 70
Section 80
Waiver of time limitation on assessment of taxes
Section 90
Retention of records by taxpayer
Section 100
Section 110
Offers in compromise
Section 120
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
Section 155
Administrative rulings
Section 160
Assessments and administrative remedies
Section 165
Administrative appeals
Section 170
Section 180
Amended returns
Section 190
Protective claims (after payment)
Section 200
Interest on overpayments or improper collection
FORMS (23VAC10-20)

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.