23VAC10-500-715. Appeal to the Tax Commissioner; time limitations.
A. The taxpayer has 90 days from the date of the local assessing officer's Final Local Determination to file an Appeal to the Tax Commissioner. The address is:
| | Appeals and Rulings
Virginia Department of Taxation
Post Office Box 27203
Richmond, Virginia 23261-7203 |
B. The Tax Commissioner may permit an extension of this period for good cause shown.
C. The Tax Commissioner shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's application, unless the taxpayer and the local assessing officer are notified that a longer period will be required.
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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