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 23VAC10-20-30 - Filing of tax returns or payment of taxes by mail
Universal Citation: 3 VA Admin Code 10-20-30
Current through Register Vol. 41, No. 3, September 23, 2024
A. Generally.
1. When remittance of a tax return or a tax
payment is made by mail, receipt of the return or payment by the person with
whom the return is required to be filed or the payment is required to be made
shall constitute timely filing or payment, provided that (a) the tax return or
tax payment is received in a sealed envelope with sufficient postage; and (b)
the envelope bears a postmark on or before midnight of the day the return is
required to be filed or the payment be made without penalty or
interest.
2. Returns mailed with
insufficient postage shall not be deemed filed until actually received or
remailed with adequate postage.
B. Definitions.
1. Person. The term "person" includes, but is
not limited to, a Commissioner of the Revenue, a Director of Finance or the
Department of Taxation.
2.
Postmark. A "postmark" means the United States Post Office cancellation mark
stamped upon the envelope. A mark made by a postage meter under control of a
person other than the U.S. Post Office is not a postmark.
C. Example. Taxpayer X is required to file a sales tax return on February 20, which falls on a Saturday. Monday, February 22, is a legal holiday (Washington's birthday). The Department of Taxation receives the return on Friday, February 26 in a sealed envelope bearing a postmark of February 23 (Tuesday). No interest or penalties for late filing or late payment will be assessed.
Statutory Authority: § 58.1-203 of the Code of Virginia.
Disclaimer: These regulations may not be the most recent version. Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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