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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations
11/21/2024

23VAC10-500-711. Final local determination exhibit.

The following format is suggested for a Final Local Determination:

FINAL LOCAL DETERMINATION

(DATE)

(Name)

(Organization)

(Address)

(City, State ZIP)

Re: Code of Virginia § 58.1-3703.1 A Determination:

Business, Professional and Occupational License (BPOL) Tax

(Taxpayer's name)

Dear (Salutation):

Enclosed please find a final assessment for the base year(s) <list base years>.

After considering your Application for Review made on <date>, a final determination on your application has been reached. We have based our determination upon the following grounds and relevant facts:

Facts

You (or your client) have challenged:

(Specify the facts and issues presented in the Application for Review)

Determination

Based upon the facts we discovered during the audit and applicable local statutes, state statutes, and case law, we have determined:

(Final determination)

(Notification of taxpayer's rights)

You may appeal this Final Local Determination to the Tax Commissioner as follows:

1. If you wish to appeal, you must act within 90 days from the date of this Final Local Determination by filing an Appeal to the Tax Commissioner at:

Appeals and Rulings

Virginia Department of Taxation

Post Office Box 27203

Richmond, Virginia 23261-7203

2. Collection activity may commence or resume at any time after the date of this Final Local Determination and will not be suspended until a Notice of Intent to Appeal or Appeal to the Tax Commissioner is timely filed and the local assessing officer receives a copy. If you intend to appeal, you should immediately provide a written Notice of Intent to Appeal to the local assessing officer and to the Tax Commissioner so that collection activities are not reinstated or do not begin. Collection activity may begin or resume if you do not file a complete application for review within 30 days of filing the notice of intent to appeal.

3. The BPOL Regulations (23VAC10-500) and the applicable Code of Virginia sections for preparing an Appeal to the Tax Commissioner are available at the office of the local assessing officer and at the General Assembly's website.

Sincerely,

(name of local assessing officer)

(date)

Statutory Authority

§ 58.1-3701 of the Code of Virginia.

Historical Notes

Derived from Virginia Register 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.