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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations
11/5/2024

23VAC10-500-632. Tax Commissioner’s advisory and interpretative powers.

A. The Tax Commissioner has the authority to issue advisory written opinions that interpret the BPOL statutes and the BPOL Regulations (23VAC10-500). The Tax Commissioner is not required to interpret any local ordinances.

B. Examples of the issues that the Commissioner may render advisory opinions upon include:

1. Interpretation of changes made to the BPOL statutes.

2. Questions, the answers of which depend upon both state law and the laws of a locality.

3. Situations where two jurisdictions are attempting to tax the same gross receipts.

4. Classifications of businesses under the BPOL enabling legislation.

5. Whether a business qualifies as a manufacturer under existing court decisions.

6. Whether a business qualifies for deductions, exclusions, or reduced rates of tax contained within the BPOL-enabling legislation.

7. Situs rules contained within the BPOL-enabling legislation.

8. Whether changes made to a local statute conform with required changes under recent Virginia law.

C. Suggested examples of advisory opinions that the Commissioner may decline to make include:

1. Interpretations of wording contained within individual local BPOL ordinances.

2. Interpretations of the validity of an individual locality's appeals process.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

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