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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations
12/21/2024

23VAC10-500-700. Application for review to local assessing officer.

A. A taxpayer may file an Application for Review with the local assessing officer within one year of the last day of the tax year for which such assessment is made or within one year from the date of the appealable event, whichever is later.

B. The Application for Review must be filed in good faith. The Application for Review must not be frivolous or otherwise filed for purposes of avoiding or delaying collection of the local license tax.

C. Upon receipt of the complete Application for Review, the local assessing officer shall acknowledge in a writing to the taxpayer, receipt of the Application for Review.

D. The application should contain the following:

1. Name and address of taxpayer and taxpayer identification number.

2. If applicant is different from the taxpayer, name and address of the applicant and a power of attorney or letter of representation.

3. Copy of Notice of Assessment.

4. The tax period covered by the assessment.

5. The amount in dispute.

6. A statement explaining why the taxpayer believes the assessment is erroneous. The statement should also include facts, issues and authority which the taxpayer believes supports his position.

7. Statement of relief the taxpayer requests.

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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