reglab/statecodes huggingface dataset:
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-570 - Waiver or abatement of late filing or late payment penalties

Current through Register Vol. 40, No. 24, July 15, 2024
If a taxpayer is penalized for failing either to file for a
				  license or to pay the tax on the appropriate due date, the assessing official
				  must waive or abate the penalty if the taxpayer was not at fault and the
				  failure was due to events beyond the taxpayer's control. Interest, as opposed
				  to a penalty, cannot be waived. To demonstrate lack of fault for waiver of
				  penalty, a taxpayer must have exercised the same amount of care as a reasonably
				  prudent person and must have actively tried to avoid the failure. For
				  example:
1. Taxpayer opened small
				dry-cleaning business in County A. County A has a population of 25,000.
				Taxpayer failed to apply for a license because taxpayer thought, in good faith,
				that his gross receipts would not exceed $50,000. Taxpayer's gross receipts
				were $100,000. Taxpayer would be liable for the license tax plus a penalty
				because taxpayer failed to file an application for a license.
2. A retailer fails to file an application on
				time when its computer system suffers significant damage due to floods. The
				retailer never informs tax assessor of its problem. Although the failure to
				file was initially not the fault of the retailer, retailer will be liable for
				the penalty since it failed to act reasonably in notifying the locality within
				a short period of time and did not attempt to correct the failure and to obtain
				an extension.
3. Same facts as
				Example C, except that the retailer did not contact the tax assessor for 10
				months after its computer system is repaired and its store reopened. Although
				its failure to file was through no fault of its own, the retailer will be
				responsible for the penalty since it failed to rectify the failure within an
				amount of time that was reasonable under the circumstances indicated once the
				impediment was removed.
4. Local
				official erroneously sends old tax forms with outdated information to taxpayer.
				Taxpayer, who in good faith uses the old tax forms, underpays his tax. Since
				the underpayment was due to an event beyond the taxpayer's control and it was
				not reckless, fraudulent or the result of an intentional disregard of the law,
				there will be no penalty on the understatement.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-580 - Assessments; limitations and extensions

Current through Register Vol. 40, No. 24, July 15, 2024
A. Section 58.1-3903 of the Code of Virginia
				provides that, in general, an assessing official may only assess omitted local
				taxes for the current tax year and the three preceding tax years.
				Notwithstanding § 58.1-3903 of the Code of Virginia, the assessing
				official may assess the local license tax omitted because of fraud or failure
				to apply for a license for the current license year and the six preceding
				license years. The provision permitting an assessment of license tax for up to
				six preceding years in certain circumstances may not be construed to permit the
				assessment of tax for a license year beginning before January 1, 1997.
				(§§ 58.1-3703.1A 4 b and 58.1-3703.1 B 2 of the Code of
				Virginia.)
B. However, where before
				the expiration of time established for the assessment of any license tax, both
				the assessing official and the taxpayer have consented in writing to its
				assessment after such time, the tax may be assessed at any time prior to the
				expiration of the period agreed upon. The assessing officer and the taxpayer
				can agree to extend the period assessing the original tax, assessing additional
				tax or omitted tax, or for revising an assessment as part of making a refund.
				The period agreed upon may be extended by subsequent agreements in writing made
				before the expiration of the period previously agreed upon. The provisions of
				§ 58.1-3703.1A 4 a of the Code of Virginia relating to agreements
				extending the period for assessing tax are effective for agreements entered
				into on and after July 1, 1996.
C.
				Assessments shall be deemed made by an assessing official when a written notice
				of assessment is delivered to the taxpayer by the assessing official or an
				employee of the assessing official, or mailed to the taxpayer at his last known
				address. Self-assessments shall be deemed made when a return is filed, or if no
				return is required, when the tax is paid. A return filed or tax paid before the
				last day prescribed by ordinance for the filing or payment thereof shall be
				deemed to be filed or paid on the last day specified for the filing of a return
				or the payment of tax, as the case may be. An assessment includes a return
				filed on behalf of the taxpayer by the local assessing officer.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-590 - Limitations on collection

Current through Register Vol. 40, No. 24, July 15, 2024
Section 58.1-3940 of the Code of Virginia provides that, in
				  general, collection of local taxes may only be enforced for five years
				  following December 31 of the year for which such taxes were assessed. In
				  addition, § 58.1-3703.1A 4 c of the Code of Virginia provides that the
				  period for collecting any local license tax will not expire prior to the period
				  specified in § 58.1-3940 of the Code of Virginia, two years after the date
				  of assessment if the period for assessment has been extended pursuant to §
				  58.1-3703.1A 4 c of the Code of Virginia, two years after the final
				  determination of an appeal for which collection has been stayed pursuant to
				  § 58.1-3703.1A 5 b or d of the Code of Virginia, or two years after the
				  final decision in a court application pursuant to § 58.1-3984 of the Code
				  of Virginia or similar law for which collection has been stayed, whichever is
				  later.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-610 - Consistent reporting and coordinated enforcement

Current through Register Vol. 40, No. 24, July 15, 2024
The local official administering the license tax may consult
				  with federal, state and local government officials to verify that any relevant
				  certifications, determinations or classifications made by such other government
				  official or the taxpayer for other tax or regulatory purposes are consistent
				  with the classification claimed by the taxpayer for local license tax purposes
				  or to coordinate enforcement of various tax and regulatory provisions. No
				  presumption will be established by the action or inaction of another government
				  official unless the applicable law, regulation, or policy administered by the
				  other government official is substantially similar to the definition, law,
				  ordinance or other provision applicable for BPOL purposes. Certifications,
				  determinations, or classifications made by a government official or the
				  taxpayer for other tax or regulatory purposes are evidence of the correctness
				  of a classification of a taxpayer, but are not conclusive evidence. For
				  example:
1. The local tax official may
				consult with federal and state tax officials concerning whether a person who
				claims not to be engaged in business for local license tax purposes properly
				filed a Schedule C with his federal and state income tax returns.
2. The local tax official may verify whether
				federal forms W-2, 1099 or similar forms have been filed with respect to
				persons or income for which classification as an employee or independent
				contractor is an issue.
3. The
				local tax official may verify whether a person has obtained or is required to
				obtain a state or local regulatory license such as a contractor's license,
				professional license, zoning approval, building permit, etc. The existence or
				absence of such other regulatory action generally will not establish a
				presumption with respect to BPOL tax issues because different definitions,
				purposes, and policies are involved.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-620 - Locality tax year

Current through Register Vol. 40, No. 24, July 15, 2024
Every locality imposing the BPOL tax or fee is required to
				  have adopted a calendar year tax year by January 1, 1997.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-630 - Taxpayer's request for a written ruling

Current through Register Vol. 40, No. 24, July 15, 2024
A taxpayer or authorized representative of a taxpayer may
				  request a written ruling from the local assessing officer regarding the
				  application of a local license tax to a specific set of facts. Any person
				  requesting such a ruling must provide all the relevant facts for the situation
				  and may present a rationale for the basis of an interpretation of the law most
				  favorable to the taxpayer. Any misrepresentation or change in the applicable
				  law or the factual situation as presented in the ruling request will invalidate
				  any such ruling issued. A written ruling issued by the local assessing officer
				  may be revoked or amended prospectively if:
(i) there is a change in the law, a court
				decision, or the BPOL Regulations (23VAC10-500) issued by the Department of
				Taxation upon which the ruling was based or
(ii) the assessor notifies the taxpayer of a
				change in the policy or interpretation upon which the ruling was based.
				However, any person who acts on a written ruling that later becomes invalid
				shall be deemed to have acted in good faith during the period in which such
				ruling was in effect.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
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

Current through Register Vol. 40, No. 24, July 15, 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.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-633 - Requesting an advisory opinion from the Tax Commissioner Exhibit

Current through Register Vol. 40, No. 24, July 15, 2024
The following format is suggested for requesting a written
				  advisory opinion from the Tax Commissioner.
REQUEST FOR BPOL ADVISORY OPINION
Name of requesting party:
Organization:
Address:
Telephone:
FAX:
E-mail:
Locality or localities involved:
Date request made:
In the space below, please fully describe the facts on which
				  you seek an opinion and sign Section C. Please attach copies of pertinent
				  documentation to this form as necessary.
Insert Facts>
Before the Department of Taxation can respond to this
				  request, this form must be signed. If the requesting party is a locality, this
				  form must be signed by the Commissioner of the Revenue, Director of Finance, or
				  other person authorized to sign on behalf of such persons. If the requesting
				  party is a Business, this form must be signed by an authorized representative
				  of the Business.
I understand that the department may contact (my local tax
				  official or, if an opinion is being requested by a locality, the Business) for
				  purposes of answering my question(s).
Signature
Title:
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-640 - Administrative appeals; introduction

Current through Register Vol. 40, No. 24, July 15, 2024
The 1996 amendments to Chapter 37 (§ 58.1-3700 et seq.)
				  of Title 58.1 of the Code of Virginia created a review process designed to
				  encourage resolution of local license tax issues through an appeals process
				  that includes review by the local assessing officer and appeal to the Tax
				  Commissioner. Through this process, a taxpayer who disagrees with an audit
				  assessment may apply to the local assessing officer for review. If the taxpayer
				  is dissatisfied with the results of the local review, the taxpayer may appeal
				  the local decision to the Tax Commissioner who will make a determination of the
				  issues raised by the taxpayer. Additionally, the 1996 amendments provided
				  taxpayers an opportunity for greater certainty in the administration of the
				  BPOL tax through the use of written rulings. In this process, taxpayers may
				  request a written ruling from their local assessing officer regarding the
				  application of a local license tax to their unique circumstances. In most
				  cases, the taxpayer may rely on the positions set forth in those rulings. The
				  2002 amendments to § 58.1-3703.1 of the Code of Virginia made by Chapter
				  364 of the 2002 Acts of Assembly altered the requirements for a local license
				  tax issue to be eligible for the administrative review process. Effective for
				  all appeals filed on or after July 1, 2002, the administrative review process
				  is available for any assessment resulting from an "appealable event." The term
				  "appealable event" is defined in
				  23VAC10-500-10. In addition, the
				  2005 amendments to § 58.1-3703.1 of the Code of Virginia made by Chapter
				  927 of the 2005 Acts of Assembly altered the BPOL administrative appeals
				  process applicable to appeals filed with commissioners of the revenue or other
				  assessing officers, appeals filed with the Tax Commissioner, and applications
				  for judicial review filed in circuit courts on or after July 1, 2005.
The text added to the end of the section notes the statutory
				  changes made by Chapter 364 of the 2002 Acts of Assembly and Chapter 927 of the
				  2005 Acts of Assembly.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
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)

Current through Register Vol. 40, No. 24, July 15, 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.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-661 - Notice of right to appeal

Current through Register Vol. 40, No. 24, July 15, 2024
Every assessment made by a commissioner of the revenue or
				  other assessing official pursuant to an appealable event shall include or be
				  accompanied by a written explanation of the taxpayer's right to file an
				  administrative appeal and the specific procedures to be followed in the
				  jurisdiction, the name and address to which the appeal should be directed, an
				  explanation of the required content of the appeal, and the deadline for filing
				  the appeal.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-670 - Filing requirements

Current through Register Vol. 40, No. 24, July 15, 2024
A. For
				any limitation of time in making an Appeal to the Tax Commissioner, Application
				for Review, reply, or any other information or material mentioned in the BPOL
				Regulations (23VAC10-500), should the last day of such limitation period fall
				on a Saturday, Sunday, or holiday observed by the Commonwealth of Virginia, the
				Appeal, Application, reply, or other information or material may be filed on
				the next business day. For any limitation of time appearing in the BPOL
				Regulations (23VAC10-500), the limitation shall begin to run on the day next
				following the event which triggers the time limitation.
B. A document is "filed" as of the date it is
				postmarked for first class delivery via United States mail or when it is
				received if any other method of delivery, including facsimile transmissions, is
				utilized.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-680 - Suspension and commencement or resumption of collection activity

Current through Register Vol. 40, No. 24, July 15, 2024
A. Collection
				activity with respect to the amount in dispute is suspended upon:
1. The local assessing officer's receipt of a
				notice of intent to appeal the assessment to the local assessing officer or a
				timely and complete Application for Review.
2. The local assessing officer's receipt of a
				Notice of Intent to Appeal.
3. The
				local assessing officer's receipt of notice of the filing of an Appeal to the
				Tax Commissioner.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-681 - Notice of intent to appeal to local assessing officer exhibit

Current through Register Vol. 40, No. 24, July 15, 2024
The following format is suggested for a Notice of Intent to
				  Appeal to Local Assessing Officer:
<Date>
<Name Of Local Assessing Officer>
(Organization)
(Address)
(City, State ZIP)
Re: Code of Virginia § 58.1-3703.1, Appeal of Local BPOL
				  Tax
<Taxpayer's Name>
<Date of Assessment>
Dear <Salutation>
This is to notify you that <the taxpayer> intends to
				  apply to you for correction of the above-referenced assessment.
Sincerely,
<Taxpayer or its representative>
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-682 - Notice of intent to appeal to Tax Commissioner exhibit

Current through Register Vol. 40, No. 24, July 15, 2024
The following format is suggested for a Notice of Intent to
				  Appeal to the Tax Commissioner:
<Date>
Tax Commissioner
Appeals and Rulings
Virginia Department of Taxation
Post Office Box 27203
Richmond, Virginia 23261-7203
Re: § 58.1-3703.1, Appeal of Local BPOL Tax
<Taxpayer's name>
<Locality>
<Date of Final Local Determination>
Dear <Salutation>:
This is to notify you that <the taxpayer> intends to
				  apply to you for correction of the above referenced final determination. By a
				  copy of this letter, I am notifying the local assessing officer of this
				  intent.
Sincerely,
<Taxpayer or its representative>
c: <Name of Local Assessing Officer>
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
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

Current through Register Vol. 40, No. 24, July 15, 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.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-700 - Application for review to local assessing officer

Current through Register Vol. 40, No. 24, July 15, 2024
A. A taxpayer may file an Application for
				Review with the local assessing officer within one year of the last day of the
				tax year for which such assessment is made or within one year from the date of
				the appealable event, whichever is later.
B. The Application for Review must be filed
				in good faith. The Application for Review must not be frivolous or otherwise
				filed for purposes of avoiding or delaying collection of the local license
				tax.
C. Upon receipt of the
				complete Application for Review, the local assessing officer shall acknowledge
				in a writing to the taxpayer, receipt of the Application for Review.
D. The application should contain the
				following:
1. Name and address of taxpayer and
				taxpayer identification number.
2.
				If applicant is different from the taxpayer, name and address of the applicant
				and a power of attorney or letter of representation.
3. Copy of Notice of Assessment.
4. The tax period covered by the
				assessment.
5. The amount in
				dispute.
6. A statement explaining
				why the taxpayer believes the assessment is erroneous. The statement should
				also include facts, issues and authority which the taxpayer believes supports
				his position.
7. Statement of
				relief the taxpayer requests.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-710 - Final local determination

Current through Register Vol. 40, No. 24, July 15, 2024
A. Provided the application is filed in good
				faith and not merely for purposes of delay, the local assessing officer shall
				conduct a full review of the facts, assertions, and authorities submitted by
				the taxpayer.
B. During this
				process the local assessing officer may hold conferences with the taxpayer,
				conduct further inquiries, or perform additional audits as required to reach a
				fair conclusion on the issues presented by the taxpayer.
C. Within a reasonable time of receipt of the
				Application for Review, the local assessing officer shall issue a signed and
				dated Final Local Determination setting forth the facts and arguments in
				support of his position.
D. Each
				final written determination shall contain the following notice:
You may appeal this Final Local Determination to the Tax
				  Commissioner as follows:
. If you wish to appeal, you must act within 90 days from the
				  date of this Final Local Determination by filing an Appeal to the Tax
				  Commissioner at the following address:
Appeals and Rulings Virginia Department of Taxation Post
						  Office Box 27203 Richmond, Virginia 23261-7203
. Collection activity may commence or resume at any time
				  after the date of this Final Local Determination and will not be suspended
				  until a Notice of Intent to Appeal or an Appeal to the Tax Commissioner is
				  timely filed and the local assessing officer receives a copy. If you intend to
				  appeal, you should immediately provide a written Notice of Intent to Appeal to
				  the local assessing officer and to the Tax Commissioner so that collection
				  activities are not reinstated or do not begin. Collection activity may begin or
				  resume if you do not file a complete application for review within 30 days of
				  filing the notice of intent to appeal. A form for preparing a notice of intent
				  to appeal are located in 23VAC10-500-802.
The BPOL Regulations (23VAC10-500) and the applicable Code of
				  Virginia sections for preparing an Appeal to the Tax Commissioner are available
				  at the General Assembly's website.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-711 - Final local determination exhibit

Current through Register Vol. 40, No. 24, July 15, 2024
The following format is suggested for a Final Local
				  Determination:
FINAL LOCAL DETERMINATION
(DATE)
(Name)
(Organization)
(Address)
(City, State ZIP)
Re: Code of Virginia § 58.1-3703.1A
				  Determination:
Business, Professional and Occupational License (BPOL)
				  Tax
(Taxpayer's name)
Dear (Salutation):
Enclosed please find a final assessment for the base year(s)
				  <list base years>.
After considering your Application for Review made on
				  <date>, a final determination on your application has been reached. We
				  have based our determination upon the following grounds and relevant
				  facts:
Facts
You (or your client) have challenged:
(Specify the facts and issues presented in the Application
				  for Review)
Determination
Based upon the facts we discovered during the audit and
				  applicable local statutes, state statutes, and case law, we have
				  determined:
(Final determination)
(Notification of taxpayer's rights)
You may appeal this Final Local Determination to the Tax
				  Commissioner as follows:
1. If you
				wish to appeal, you must act within 90 days from the date of this Final Local
				Determination by filing an Appeal to the Tax Commissioner at:
Appeals and Rulings Virginia Department of Taxation Post
						  Office Box 27203 Richmond, Virginia 23261-7203
2.
				Collection activity may commence or resume at any time after the date of this
				Final Local Determination and will not be suspended until a Notice of Intent to
				Appeal or Appeal to the Tax Commissioner is timely filed and the local
				assessing officer receives a copy. If you intend to appeal, you should
				immediately provide a written Notice of Intent to Appeal to the local assessing
				officer and to the Tax Commissioner so that collection activities are not
				reinstated or do not begin. Collection activity may begin or resume if you do
				not file a complete application for review within 30 days of filing the notice
				of intent to appeal.
3. The BPOL
				Regulations (23VAC10-500) and the applicable Code of Virginia sections for
				preparing an Appeal to the Tax Commissioner are available at the office of the
				local assessing officer and at the General Assembly's website.
Sincerely,
(name of local assessing officer)
(date)
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-712 - Procedure in event of nondecision

Current through Register Vol. 40, No. 24, July 15, 2024
The local assessing officer must issue a final written
				  determination within a reasonable time of the taxpayer's timely filing of an
				  Application for Review. A taxpayer whose application for correction has been
				  pending for more than one year without the issuance of a final determination
				  may, upon not less than 30 days' written notice to the assessor, elect to treat
				  the application as denied and appeal the assessment to the Tax Commissioner.
				  The Tax Commissioner shall not consider an appeal filed in this manner if he
				  finds that the absence of final determination on the part of the assessor was
				  caused by the willful failure or refusal of the taxpayer to provide information
				  requested and reasonably needed by the assessor to make his
				  determination.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
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

Current through Register Vol. 40, No. 24, July 15, 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.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-720 - Appeal to the Tax Commissioner; procedures

Current through Register Vol. 40, No. 24, July 15, 2024
A. Any person assessed with a local license
				tax as a result of a determination, upon an administrative appeal to the local
				assessing officer, that is adverse to the position asserted by the taxpayer in
				such appeal may appeal such assessment to the Tax Commissioner within 90 days
				of the date of the determination by the local assessing officer. The appeal
				shall be in such form as the Tax Commissioner may prescribe and the taxpayer
				shall serve a copy of the appeal upon the local assessing officer.
B. The appeal should contain the following:
1. Complete application for review as
				submitted to the local assessing officer.
2. Local assessing officer's final local
				determination.
3. A statement
				explaining why the taxpayer believes the local assessing officer is in error.
				The statement should include analysis of how the local assessing officer
				misinterpreted or misapplied facts or legal authority and also include facts,
				issues and legal authority that the taxpayer believes the local assessing
				officer failed to take into consideration.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-730 - Appeal to the Tax Commissioner; notice of intent to appeal filed but appeal to the Tax Commissioner not timely filed

Current through Register Vol. 40, No. 24, July 15, 2024
If a notice of intent has been filed with the Tax
				  Commissioner, the Tax Commissioner shall give written notice to the local
				  assessing officer and to the taxpayer of the taxpayer's failure to file an
				  Appeal to the Tax Commissioner within the time provided for in the BPOL
				  Regulations (23VAC10-500-10 et
				  seq.).
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-740 - Administrative appeal to the Tax Commissioner; incomplete appeals

Current through Register Vol. 40, No. 24, July 15, 2024
A. If the Tax
				Commissioner receives an appeal that is incomplete, the taxpayer will be given
				notice stating the information is incomplete. The local assessing officer will
				be provided a copy of this notice. The taxpayer will be allowed 30 days from
				the date of such notice to provide the information or 90 days from the date of
				the local assessing officer's Final Local Determination, whichever is
				longer.
B. Additional time to
				produce the missing items will be granted in compelling circumstances but only
				if the taxpayer makes such an extension request in writing within the time
				allowed under subsection A. A copy of the request for additional time shall be
				mailed to the local assessing officer.
C. If the taxpayer fails to provide missing
				item(s) within the time allotted, the Tax Commissioner may proceed to decide
				the appeal based on available information making such inferences from the
				failure or refusal to provide requested information as may be appropriate under
				the circumstances. If sufficient information is unavailable to permit an
				adequate analysis, the appeal will be dismissed.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-750 - Administrative appeal to the Tax Commissioner; receipt of a complete appeal

Current through Register Vol. 40, No. 24, July 15, 2024
The Tax Commissioner shall send a notice of receipt of an
				  appeal to the local assessing officer and to the taxpayer.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-760 - Administrative appeal to the Tax Commissioner; local assessing officer's reply; new issues in taxpayer's appeal

Current through Register Vol. 40, No. 24, July 15, 2024
The local assessing officer has 30 days from the date of the
				  notice of receipt of an appeal to:
1.
				File a written reply to the Tax Commissioner with additional
				information.
2. File a written
				request to address new issues raised by the taxpayer. If a written request to
				address new issues is filed, the appeal shall return to the local assessing
				officer to address new issues. Whenever an appeal is returned to the local
				assessing officer because the local assessing officer has made a written
				request to address new issues, the local appeals process has started again. At
				this point, the local assessing officer must make a new determination that can
				then be appealed to the Tax Commissioner as described in
				23VAC10-500-720.
3. The Tax Commissioner may request that the
				local assessing officer make a new Final Local Determination on any issues
				raised for the first time on appeal. The local assessing officer, however, is
				not required to make a new Final Local Determination but rather can provide
				relevant information to the Tax Commissioner who will then make a final written
				determination. If the local assessing officer issues a new Final Local
				Determination, that determination can then be appealed to the Tax Commissioner
				as described in
				23VAC10-500-720.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
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

Current through Register Vol. 40, No. 24, July 15, 2024
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.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-780 - Administrative appeal to the Tax Commissioner; withdrawal of appeal

Current through Register Vol. 40, No. 24, July 15, 2024
The taxpayer may withdraw his appeal to the Tax Commissioner
				  by making such a request in writing any time prior to the issuance of the Tax
				  Commissioner's final determination. A copy of the request to withdraw the
				  appeal shall be mailed to the local assessing officer. Withdrawal of the appeal
				  shall not preclude the Tax Commissioner from issuing for informational purposes
				  an advisory opinion of issues presented by that appeal.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-790 - Administrative appeal to the Tax Commissioner; confidentiality of determinations and advisory opinions

Current through Register Vol. 40, No. 24, July 15, 2024
Tax Commissioner determinations and advisory opinions made
				  available to the public shall eliminate any reference to the identities of the
				  taxpayer and the local assessing officer.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-800 - Appeal to the circuit court; Generally

Current through Register Vol. 40, No. 24, July 15, 2024
A. Following an order made by the Tax
				Commissioner, the taxpayer or the local assessing officer may file an appeal to
				the circuit court pursuant to § 58.1-3984 of the Code of Virginia. The
				burden shall be on the appealing party to show that the ruling of the Tax
				Commissioner is erroneous.
B.
				Neither the Tax Commissioner nor the Department of Taxation shall be made a
				party to the appeal merely because the Tax Commissioner has issued a final
				determination.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-811 - Appeal to the circuit court; suspension of payment of disputed amount of refund

Current through Register Vol. 40, No. 24, July 15, 2024
A. Payment of
				any refund determined to be due pursuant to the Tax Commissioner's
				determination shall be suspended if the locality serves upon the taxpayer a
				notice of intent to file an appeal to the circuit court of the determination
				and pays the amount of the refund not in dispute, including tax and accrued
				interest, within 60 days of the date of the determination. Payment of such
				refund shall remain suspended while the court retains jurisdiction unless the
				court, upon appropriate motion after notice and an opportunity to be heard,
				determines that the locality's appeal to the circuit court is
				frivolous.
B. No suspension of
				refund activity shall be permitted if the locality's appeal to the circuit
				court fails to identify with particularity the amount in dispute.
C. The requirement that the obligation to
				make a refund be suspended shall cease unless an appeal to the circuit court is
				filed and served on the taxpayer within 30 days of the service of the notice of
				intent to file such application.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-820 - Appeal to the circuit court; suspension of collection activity

Current through Register Vol. 40, No. 24, July 15, 2024
A. On receipt of a
				notice of intent to file an appeal to the circuit court of an order or final
				determination of the Tax Commissioner and upon payment of the amount of the tax
				that is not in dispute together with any penalty and interest then due with
				respect to such undisputed portion of the tax, the local officer responsible
				for collection activity must further suspend collection activity while the
				court retains jurisdiction unless the court, upon appropriate motion after
				notice and an opportunity to be heard, determines that (i) the taxpayer's
				application for judicial review is frivolous; (ii) collection would be
				jeopardized by delay; or (iii) suspension of collection would cause substantial
				economic hardship to the locality. For purposes of determining whether
				substantial economic hardship to the locality would arise from a suspension of
				collection activity, the court shall consider the cumulative effect of
				then-pending appeals filed within the locality by different taxpayers that
				allege common claims or theories of relief.
B. Upon a determination that the appeal is
				frivolous, that collection may be jeopardized by delay, or that suspension of
				collection would result in substantial economic hardship to the locality, the
				court may require the taxpayer to pay the amount in dispute or a portion
				thereof, or to provide surety for payment of the amount in dispute in a form
				acceptable to the court.
C. No
				suspension of collection activity shall be required if the appeal to the
				circuit court fails to identify with particularity the amount in
				dispute.
D. Collection activity
				will continue to be suspended unless an appeal to the circuit court is filed
				and a copy served on the local assessing officer within 30 days of filing a
				notice of intent to file an appeal to the circuit court.
E. Suspension of collection activity shall
				not be applicable to any appeal that is initiated by the direct filing of an
				appeal to the circuit court pursuant to § 58.1-3984 of the Code of
				Virginia without prior exhaustion of the right to appeal the assessment
				administratively to the local assessing officer and the Tax Commissioner
				pursuant to § 58.1-3703.1 of the Code of Virginia.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.
Virginia Administrative Code › Title 24 - TRANSPORTATION AND MOTOR VEHICLES › Agency 5 - VIRGINIA AVIATION BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part I - Purpose and Definitions › Section 24VAC5-11-10 - Purpose

Current through Register Vol. 40, No. 24, July 15, 2024
The purpose of this chapter is to promote public
					 involvement in the development, amendment, or repeal of the regulations of the
					 Virginia Aviation Board. This chapter does not apply to regulations,
					 guidelines, or other documents exempted or excluded from the provisions of the
					 Administrative Process Act (§ 2.2-4000 et seq. of the Code of
					 Virginia).
Statutory Authority
§§ 2.2-4007.02 and 5.1-2.2 of the Code of
						Virginia.
Virginia Administrative Code › Title 24 - TRANSPORTATION AND MOTOR VEHICLES › Agency 5 - VIRGINIA AVIATION BOARD › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part II - Notification of Interested Persons › Section 24VAC5-11-30 - Notification list

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				  The agency shall maintain a list of persons who have requested to be notified
				  of regulatory actions being pursued by the agency.
B. Any person may request to be placed on a
				  notification list by registering as a public user on the Town Hall or by making
				  a request to the agency. Any person who requests to be placed on a notification
				  list shall elect to be notified either by electronic means or through a postal
				  carrier.
C. The agency may maintain
				  additional lists for persons who have requested to be informed of specific
				  regulatory issues, proposals, or actions.
D. When electronic mail is returned as
				  undeliverable on multiple occasions at least 24 hours apart, that person may be
				  deleted from the list. A single undeliverable message is insufficient cause to
				  delete the person from the list.
E.
				  When mail delivered by a postal carrier is returned as undeliverable on
				  multiple occasions, that person may be deleted from the list.
F. The agency may periodically request those
				  persons on the notification list to indicate their desire to either continue to
				  be notified electronically, receive documents through a postal carrier, or be
				  deleted from the list.
Statutory Authority
§§ 2.2-4007.02 and 5.1-2.2 of the Code of
						Virginia.