Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-690 - Interest during appeal
Universal Citation: 3 VA Admin Code 10-500-690
Current through Register Vol. 41, No. 3, September 23, 2024
Assessments subject to an Application for Review or Appeal to the Tax Commissioner will continue to accumulate interest until paid or abated. Taxpayers are encouraged to pay the undisputed portion of any assessment to avoid accrual of interest on that undisputed portion while an Application for Review or Appeal to the Tax Commissioner is pending. Any such payment will not be deemed a waiver of the taxpayer's remedies described in the BPOL Regulations (23VAC10-500).
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
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