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

23VAC10-500-680. Suspension and commencement or resumption of collection activity.

A. Collection activity with respect to the amount in dispute is suspended upon:

1. The local assessing officer's receipt of a notice of intent to appeal the assessment to the local assessing officer or a timely and complete Application for Review.

2. The local assessing officer's receipt of a Notice of Intent to Appeal.

3. The local assessing officer's receipt of notice of the filing of an Appeal to the Tax Commissioner.

B. The local assessing officer must notify the local officer responsible for collection activity when collection activity must be suspended.

C. Collection activity may commence or resume upon:

1. The local assessing officer's determination that an assessment subject to an Application for Review or an Appeal to the Tax Commissioner is jeopardized by delay.

2. The local assessing officer's determination that the Application for Review or Appeal to the Tax Commissioner is frivolous.

3. Failure by the taxpayer to file a timely and complete application for review after the taxpayer has initially filed a notice of intent to appeal to the local assessing officer.

4. The local assessing officer's determination that the taxpayer has not responded to a request by the local assessing officer or the Tax Commissioner for relevant information after a reasonable time.

5. The local assessing officer's issuance of a Final Local Determination.

6. The local assessing officer's receipt of written notice from the Tax Commissioner that the taxpayer has failed to file a timely Appeal to the Tax Commissioner after the taxpayer has initially filed a Notice of Intent to Appeal.

7. Failure by the taxpayer to file an appeal with the Tax Commissioner and file a copy of the appeal with the local assessing officer within 30 days of filing a notice of intent to appeal to the Tax Commissioner.

8. The local assessing officer's receipt of a final written determination issued by the Tax Commissioner in cases where the local license tax has not been totally abated.

9. The local assessing officer's receipt of a copy of a taxpayer's request to withdraw an Appeal to the Tax Commissioner.

D. The local assessing officer must notify the local officer responsible for collection activity when collection activity may commence or resume.

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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