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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

23VAC10-500-811. Appeal to the circuit court; suspension of payment of disputed amount of refund.

A. Payment of any refund determined to be due pursuant to the Tax Commissioner's determination shall be suspended if the locality serves upon the taxpayer a notice of intent to file an appeal to the circuit court of the determination and pays the amount of the refund not in dispute, including tax and accrued interest, within 60 days of the date of the determination. Payment of such refund shall remain suspended while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that the locality's appeal to the circuit court is frivolous.

B. No suspension of refund activity shall be permitted if the locality's appeal to the circuit court fails to identify with particularity the amount in dispute.

C. The requirement that the obligation to make a refund be suspended shall cease unless an appeal to the circuit court is filed and served on the taxpayer within 30 days of the service of the notice of intent to file such application.

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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