Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION
- Section 23VAC10-20-10 - Secrecy of information; penalty
- Section 23VAC10-20-20 - Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday
- Section 23VAC10-20-30 - Filing of tax returns or payment of taxes by mail
- Section 23VAC10-20-40 to 23VAC10-20-50 - Repealed
- Section 23VAC10-20-60 - Rate of interest
- Section 23VAC10-20-60 - Rate of interest
- Section 23VAC10-20-70 - Repealed
- Section 23VAC10-20-80 - Waiver of time limitation on assessment of taxes
- Section 23VAC10-20-90 - Retention of records by taxpayer
- Section 23VAC10-20-100 - Repealed
- Section 23VAC10-20-110 - Offers in compromise
- Section 23VAC10-20-120 - Repealed
- Section 23VAC10-20-130 - Memorandum of lien for collection of taxes
- Section 23VAC10-20-140 - Padlocking premises; definitions
- Section 23VAC10-20-141 - Determination of when padlocking is appropriate
- Section 23VAC10-20-142 - Notice of intent to padlock a business enterprise
- Section 23VAC10-20-143 - Procedure for padlocking a business enterprise
- Section 23VAC10-20-144 - Padlocking premises; remedies
- Section 23VAC10-20-145 - Padlocked premises; penalty
- Section 23VAC10-20-150 - Repealed
- Section 23VAC10-20-155 - Administrative rulings
- Section 23VAC10-20-160 - Assessments and administrative remedies
- Section 23VAC10-20-165 - Administrative appeals
- Section 23VAC10-20-170 - Repealed
- Section 23VAC10-20-180 - Amended returns
- Section 23VAC10-20-190 - Protective claims (after payment)
- Section 23VAC10-20-200 - Interest on overpayments or improper collection
- Form - FORMS (23VAC10-20)
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