Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-660 - Applicability of the BPOL Regulations (23VAC10-500)
Universal Citation: 3 VA Admin Code 10-500-660
Current through Register Vol. 41, No. 3, September 23, 2024
The BPOL Regulations (23VAC10-500) apply to local license taxes only. The existence, utilization, or attempt to utilize the administrative review process provided in the BPOL Regulations (23VAC10-500) does not affect the taxpayer's right to pursue any other administrative and judicial remedies authorized by law. The filing of an action in circuit court does not prohibit an administrative review under Chapter 37 (§ 58.1-3700 et seq.) of Title 58.1 of the Code of Virginia.
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
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