LIS

Virginia Law

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
12/3/2024

23VAC10-500-785. Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner.

Promptly upon receipt of the Tax Commissioner's final determination, the local assessing officer shall calculate the amount of tax owed by, or refund due to, the taxpayer consistent with the Tax Commissioner's determination and provide that information to the taxpayer and to the local officer responsible for collection activity, as follows:

1. If the determination sets forth a specific amount of tax due, the local assessing officer shall certify this amount to the local officer responsible for collection activity, who shall issue a bill to the taxpayer for such amount due, together with interest accrued, within 30 days of the date of the determination.

2. If the determination sets forth a specific amount of refund due, the local assessing officer shall certify this amount to the local officer responsible for collection activity, who shall issue a payment to the taxpayer for such amount due, together with interest accrued, within 30 days of the date of the determination.

3. If the determination does not set forth a specific amount of tax due, or otherwise requires the local assessing officer to undertake a new or revised assessment that will result in the determination of a tax due that has not previously been paid in full, the local assessing officer shall promptly commence the steps necessary to issue a new or revised assessment. The new or revised assessment shall be provided to the taxpayer within 60 days of the date of the Tax Commissioner's determination, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the Tax Commissioner's determination, whichever is later. The local assessing officer shall certify the new assessment to the local officer responsible for collection activity, who shall issue a bill to the taxpayer for the amount due, together with interest accrued, within 30 days of the date of the new assessment.

4. If the determination does not set forth a specific amount of refund due, or otherwise requires the local assessing officer issue a new or revised assessment that will result in the determination of a refund of taxes previously paid, the local assessing officer shall promptly commence the steps necessary to issue a new or revised assessment, and provide the same to the taxpayer within 60 days of the date of the Tax Commissioner's determination, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the Tax Commissioner's determination, whichever is later. The local assessing officer shall certify the new assessment to the local officer responsible for collection activity, who shall issue a refund to the taxpayer for the amount of tax due together with interest accrued, within 30 days of the date of the new assessment.

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.