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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

23VAC10-500-720. Appeal to the Tax Commissioner; procedures.

A. Any person assessed with a local license tax as a result of a determination, upon an administrative appeal to the local assessing officer, that is adverse to the position asserted by the taxpayer in such appeal may appeal such assessment to the Tax Commissioner within 90 days of the date of the determination by the local assessing officer. The appeal shall be in such form as the Tax Commissioner may prescribe and the taxpayer shall serve a copy of the appeal upon the local assessing officer.

B. The appeal should contain the following:

1. Complete application for review as submitted to the local assessing officer.

2. Local assessing officer's final local determination.

3. A statement explaining why the taxpayer believes the local assessing officer is in error. The statement should include analysis of how the local assessing officer misinterpreted or misapplied facts or legal authority and also include facts, issues and legal authority that the taxpayer believes the local assessing officer failed to take into consideration.

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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