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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax
11/5/2024

23VAC10-210-550. Extension of time for filing return and paying tax.

A dealer may apply in writing to the Department of Taxation for an extension of time for filing a return and paying the tax. The request must be made before the return becomes delinquent and must state the necessity for additional time.

Upon application to the Tax Commissioner, an extension may be granted to the end of the calendar month in which the return is due or for a period not exceeding 30 days.

No penalty will be charged during the period of the extension, and where an extension is granted to the end of the calendar month, no interest will accrue. Where an extension is granted beyond the end of the calendar month in which the return is due, interest will accrue on the tax at the rate prescribed in § 58.1-15 of the Code of Virginia from the original due date of the return.

Dealer's discount will be allowed on extended returns provided the return is filed and the tax paid before the expiration of the extension.

Any dealer who fails to file the return or pay the full amount of tax due before the expiration of the extension will be treated as if no extension had been granted.

Statutory Authority

§§ 58.1-203 and 58.1-617 of the Code of Virginia.

Historical Notes

Derived from VR630-10-36; revised July 1, 1969; January 1, 1979; amended, eff. January 1, 1985.

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