Administrative Code

Creating a Report: Check the sections you'd like to appear in the report, then use the "Create Report" button at the bottom of the page to generate your report. Once the report is generated you'll then have the option to download it as a pdf, print or email the report.

Virginia Administrative Code
Title 23. Taxation
Agency 10. Department Of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations
11/27/2020

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 Volume 24, Issue 23, eff. October 6, 2008.

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.