23VAC10-500-690. Interest during appeal.
Assessments subject to an Application for Review or Appeal to the Tax Commissioner will continue to accumulate interest until paid or abated. Taxpayers are encouraged to pay the undisputed portion of any assessment to avoid accrual of interest on that undisputed portion while an Application for Review or Appeal to the Tax Commissioner is pending. Any such payment will not be deemed a waiver of the taxpayer's remedies described in the BPOL Regulations (23VAC10-500).
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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