Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-770 - Administrative appeal to the Tax Commissioner; Tax Commissioner's final determination

A. In determining an appeal, the Tax Commissioner shall presume the local assessing officer's Final Local Determination is correct.

B. The Tax Commissioner shall permit the local assessing officer to participate in the proceedings.

C. The Tax Commissioner shall issue a written final determination on the taxpayer's appeal within 90 days of receipt of the taxpayer's application. The taxpayer and local assessing officer will be notified if a longer period is required.

D. The Tax Commissioner may make requests for relevant information during the appeal process. This request can include meetings and inspections of facilities. Should the taxpayer fail to respond, within a reasonable time, to a request for reasonably available information, the Tax Commissioner may make a written final determination stating that the local assessing officer's Final Local Determination is correct.

E. All written and oral information relevant to the determination of the taxpayer's appeal shall be provided by the Tax Commissioner to the taxpayer and local assessing officer within a reasonable time of receipt. All such communications and information shall be made a permanent part of the taxpayer's case file.

F. Written communications sent by the taxpayer or local assessing officer to the Tax Commissioner must also be mailed or delivered to the other party by the submitting party. Such communications shall include a signed and dated certificate that copies were provided, as required by the BPOL Regulations (23VAC10-500), showing the date of mailing or delivery and the name and address of the addressee.

G. The taxpayer or local assessing officer may request a meeting to discuss the issues presented by the appeal.

H. The Tax Commissioner's final determination shall provide citations to sources of information which provide significant guidance, input, or serve as a basis for the final determination. The final determination may include an order correcting an assessment pursuant to § 58.1-1822 of the Code of Virginia.