Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-632 - Tax Commissioner's advisory and interpretative powers

Universal Citation: 3 VA Admin Code 10-500-632

Current through Register Vol. 41, No. 3, September 23, 2024

A. The Tax Commissioner has the authority to issue advisory written opinions that interpret the BPOL statutes and the BPOL Regulations (23VAC10-500). The Tax Commissioner is not required to interpret any local ordinances.

B. Examples of the issues that the Commissioner may render advisory opinions upon include:

1. Interpretation of changes made to the BPOL statutes.

2. Questions, the answers of which depend upon both state law and the laws of a locality.

3. Situations where two jurisdictions are attempting to tax the same gross receipts.

4. Classifications of businesses under the BPOL enabling legislation.

5. Whether a business qualifies as a manufacturer under existing court decisions.

6. Whether a business qualifies for deductions, exclusions, or reduced rates of tax contained within the BPOL-enabling legislation.

7. Situs rules contained within the BPOL-enabling legislation.

8. Whether changes made to a local statute conform with required changes under recent Virginia law.

C. Suggested examples of advisory opinions that the Commissioner may decline to make include:

1. Interpretations of wording contained within individual local BPOL ordinances.

2. Interpretations of the validity of an individual locality's appeals process.

Statutory Authority

§ 58.1-3701 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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