Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-715 - Appeal to the Tax Commissioner; time limitations
Universal Citation: 3 VA Admin Code 10-500-715
Current through Register Vol. 41, No. 3, September 23, 2024
A. The taxpayer has 90 days from the date of the local assessing officer's Final Local Determination to file an Appeal to the Tax Commissioner. The address is:
| Appeals and Rulings Virginia Department of Taxation Post Office Box 27203 Richmond, Virginia 23261-7203 |
B. The Tax Commissioner may permit an extension of this period for good cause shown.
C. The Tax Commissioner shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's application, unless the taxpayer and the local assessing officer are notified that a longer period will be required.
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
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