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Virginia Administrative Code
Title 23. Taxation
Title 23. Taxation
Agency 10. Department of Taxation
12/28/2024

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
[Repealed]
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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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[Repealed]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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