Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-650 - Overview of the administrative review process

Current through Register Vol. 40, No. 24, July 15, 2024
The following charts present an overview of the
				  administrative review process and are intended to give general guidance to the
				  local assessing officer and taxpayers. Local assessing officers and taxpayers
				  should read the BPOL Regulations (23VAC10-500) to obtain complete
				  information.
1. Administrative review
				of BPOL assessments - Taxpayer
Critical Date
Function
Effect
Interest
Collection Activity
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
Application for Review filed with the local assessing
						  officer
Local assessing officer makes a final written
						  determination
Accrues
Stops when a complete Application for Review or a Notice
						  of Intent to Appeal is fileda
Within 90 days of the date of the final written
						  determination
Appeal to the Tax
						  Commissionerb
Tax Commissioner will make a determination of the appeal
Accrues
Stops when an Appeal to the Tax Commissioner or a Notice
						  of Intent to Appeal is filedc
aTaxpayers intending to appeal
						  an assessment should immediately provide a written Notice of Intent to Appeal
						  to the local assessing officer to stop collection activity. The local assessing
						  officer must promptly notify the local officer responsible for collection
						  activity that collection activities should be suspended. See 23VAC10-500-801
						  for a suggested form "Notice of Intent to Appeal to Local Assessing Officer."
						  In order to prevent the commencement or resumption of collection activities,
						  the taxpayer must file a complete application for review within 30 days of
						  filing the notice of intent to appeal. 
						  bIf the appeal is incomplete,
						  taxpayer is given 30 days to complete it. 
						  cTaxpayers intending to appeal a
						  local assessing officer's determination should immediately provide a written
						  Notice of Intent to Appeal to the local assessing officer and to the Tax
						  Commissioner to stop collection activity. The local assessing officer must
						  promptly notify the treasurer or other local official officer responsible for
						  collection activity that collection activities should be suspended. See
						  23VAC10-500-802 for a suggested form "Notice of Intent to Appeal to Tax
						  Commissioner." In order to prevent the commencement or resumption of collection
						  activities, the taxpayer must file a complete application for review within 30
						  days of filing the notice of intent to appeal.
As the chart above indicates, the taxpayer must first file an
				  Application for Review with the local assessing officer before an appeal can be
				  made to the Tax Commissioner. The taxpayer must file the Application for Review
				  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. Upon the timely filing of an Application for Review, the local assessing
				  officer will make a final written determination on the taxpayer's application.
				  The taxpayer then has 90 days from the date of the local assessing officer's
				  final written determination to appeal that determination to the Tax
				  Commissioner.
2.
				Administrative review of BPOL assessments; local assessing officer.
Critical Date
Function
Effect
Interest
Collection Activity
Within a reasonable time of receipt of taxpayer's
						  Application for Review
Make a final written determination
Taxpayer has 90 days from date of final written
						  determination to file an Appeal to the Tax Commissioner
Accrues
May begin or resume after final written determination is
						  made
Within 30 days of notice that appeal has been made to
						  the Tax Commissioner
Make a request to address new issues or make a written
						  reply to taxpayer's appeala
Allows local assessing officer to respond to new issues
						  or to the appeal, in general
Accrues
Stops until Tax Commissioner issues a final written
						  determinationb
aIf a request to address new
						  issues is made, the appeal will return to the local assessing officer and the
						  local appeals process re-starts. The local assessing officer must make a new
						  final determination which can be appealed to the Tax Commissioner. 
						  bCollection activity may begin
						  or resume if the taxpayer does not file a complete application for review
						  within 30 days of filing the notice of intent to appeal.
As the chart above indicates, 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.
After issuing a final written determination, the local
				  assessing officer should notify the local officer responsible for collection
				  activity that collection activity may be commenced or resumed. Such collection
				  efforts must be suspended, however, upon the taxpayer's filing of a Notice of
				  Intent to Appeal the final determination or upon the filing of an Appeal to the
				  Tax Commissioner. The Tax Commissioner will provide written notice to the local
				  assessing officer when the taxpayer has filed a timely Appeal to the Tax
				  Commissioner. The local assessing officer will then have 30 days to file a
				  reply with additional information or to file a written request to address
				  issues first raised on Appeal to the Tax Commissioner. If the local assessing
				  officer files a written request to address new issues, the appeal must return
				  to the local assessing officer and the local appeals process starts anew. Once
				  an appeal is returned to the local assessing officer, the local assessing
				  officer must issue a new final written determination which can be appealed to
				  the Tax Commissioner.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.