reglab/statecodes huggingface dataset:
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 70 - REGULATIONS GOVERNING THE PROVISION OF REHABILITATION TEACHING AND INDEPENDENT LIVING SERVICES › Section 22VAC45-70-80 - Financial participation in cost of services

Current through Register Vol. 40, No. 24, July 15, 2024
A. DBVI has elected to uniformly apply a
				financial needs assessment for persons receiving purchased rehabilitation
				teaching and independent living services and goods in the Commonwealth.
				Purchased services and goods may be provided at no cost to the recipient who is
				a blind person if the family's income is less than 80% of the federally
				estimated median income for Virginia, and if the family's assets are less than
				50% of the federally estimated median income as determined by the U.S.
				Department of Health and Human Services, Family Support Administration. DBVI
				shall review and change its financial participation levels to match the
				estimated median income level annually.
B. There shall be no financial participation
				in cost of services required for the assessment, counseling, low vision exams,
				information and referral, and instructional services provided through the
				rehabilitation teaching and independent living program.
C. Allowable deductions from income.
1. Expenses that may be deducted from family
				income on the financial needs assessment are unusual medical expenses and the
				education of the individual or family member to attend a private or public
				educational facility. Medical expenses , including routine doctors' visits and
				hospital insurance premiums, may not be deducted.
2. When the individual's gross family income,
				liquid assets, or both, exceed the financial need requirement after allowable
				deductions have been considered, the individual and his family are required to
				apply the excess toward the cost of those services provided by rehabilitation
				teaching and independent living services for which financial need is
				considered.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part I › Section 22VAC45-80-10

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part I › Section 22VAC45-80-20

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part III › Section 22VAC45-80-30

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part III › Section 22VAC45-80-40

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part III › Section 22VAC45-80-50

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part III › Section 22VAC45-80-60

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part III › Section 22VAC45-80-70

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part IV › Section 22VAC45-80-80

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part V › Section 22VAC45-80-90

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part VI › Section 22VAC45-80-100

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part VI › Section 22VAC45-80-110

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part VII › Section 22VAC45-80-120

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part VII › Section 22VAC45-80-130

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 80 › Part VII › Section 22VAC45-80-140

Current through Register Vol. 40, No. 24, July 15, 2024
Statutory Authority: §§ 12.1-13, 38.2-223, and
						38.2-2108 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 90 - SUPERVISION OF ADMINISTRATIVE REGULATIONS GOVERNING INTAKE AND SOCIAL SERVICES [REPEALED] › Section 22VAC45-90-10 to 22VAC45-90-20

Current through Register Vol. 40, No. 24, July 15, 2024
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 100 - REGULATIONS GOVERNING DEAF-BLIND SERVICES › Section 22VAC45-100-20 - Eligibility

Current through Register Vol. 40, No. 24, July 15, 2024
An individual who is blind or severely visually impaired, and
				  also deaf or hard of hearing is eligible for deafblind
				  services.
Statutory Authority: § 51.5-60 of the Code of
					 Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 100 - REGULATIONS GOVERNING DEAF-BLIND SERVICES › Section 22VAC45-100-30 - Delivery of services

Current through Register Vol. 40, No. 24, July 15, 2024
It is the intent of these regulations that persons who are
				  deafblind be fully integrated into the service programs provided by the
				  department to the extent practical.
Procedures for the delivery of services can may be found in
				  the DBVI manuals of the following agency programs:Rehabilitation Teaching and
				  Independent Living Services, Education Services, and Vocational Rehabilitation
				  Services.
Statutory Authority: § 51.5-60 of the Code of
					 Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 110 - REGULATIONS GOVERNING LOW VISION › Section 22VAC45-110-10 - Definitions

Current through Register Vol. 40, No. 24, July 15, 2024
The following words and terms when used in this chapter shall
				  have the following meaning unless the context clearly indicates otherwise:
"DBVI" means the Department for the Blind and Vision
				  Impaired.
"Department" means the Department for the Blind and Vision
				  Impaired.
"Low vision" means reduced visual functioning. It is the
				  condition that exists when no further medical or surgical procedures or regular
				  prescription lenses are beneficial but residual vision exists.
"Low vision aids" means optical and nonoptical devices that
				  are prescribed for the purpose of enhancing low vision.
"Low vision services" means assistance and supports provided
				  to an individual who has low vision, including preexamination, evaluations, low
				  vision examination, provision of prescribed low vision aids, and follow-up
				  training and counseling in the use of low vision aids.
Statutory Authority: § 51.5-60 of the Code of
					 Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 110 - REGULATIONS GOVERNING LOW VISION › Section 22VAC45-110-20 - Low vision services referral

Current through Register Vol. 40, No. 24, July 15, 2024
An individual who has low vision and needs and desires low
				  vision services may be referred for DBVI services. The department shall
				  document the evaluation for low vision services and the services provided, if
				  any.
Statutory Authority
§ 51.5-65 of the Code of Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 110 - REGULATIONS GOVERNING LOW VISION › Section 22VAC45-110-30 - Eligibility

Current through Register Vol. 40, No. 24, July 15, 2024
An individual may be eligible for low vision services if the
				  individual's corrected vision is 20/70 or worse in the better eye and the
				  individual meets the eligibility requirements of at least one of the following
				  department programs: education services, vocational rehabilitation, or
				  rehabilitation teaching and independent living.
Statutory Authority: § 51.5-60 of the Code of
					 Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 110 - REGULATIONS GOVERNING LOW VISION › Section 22VAC45-110-40 - Preexamination

Current through Register Vol. 40, No. 24, July 15, 2024
An ophthalmological or optometrical eye report shall be
				  required before a low vision examination is scheduled. The eye report shall be
				  dated within one year from the date of the scheduled low vision examination.
Statutory Authority: § 51.5-60 of the Code of
					 Virginia.
Virginia Administrative Code › Title 22 - SOCIAL SERVICES › Agency 45 - DEPARTMENT FOR THE BLIND AND VISION IMPAIRED › Chapter 110 - REGULATIONS GOVERNING LOW VISION › Section 22VAC45-110-50 - Financial participation in cost of services

Current through Register Vol. 40, No. 24, July 15, 2024
A. Low vision examination. An authorization
				form may be issued by a DBVI case manager to pay for the examination through an
				appropriate payment source in the department if funds are available. There
				shall be no cost to the individual seeking low vision services for a low vision
				examination as long as funds are available as determined by the department.
B. Low vision aids. An
				individual's financial participation in the cost of low vision aids shall be
				determined in accordance with the applicable DBVI policies.
C. Individuals who are not receiving services
				through other DBVI programs shall be responsible for the full cost of low
				vision services.
Statutory Authority: § 51.5-60 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part I - Purpose and Definitions › Section 23VAC10-11-10 - 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
					 Department of Taxation. 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 58.1-203 of the Code of
						Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part II - Notification of Interested Persons › Section 23VAC10-11-30 - 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 58.1-203 of the Code of
						Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part II - Notification of Interested Persons › Section 23VAC10-11-40 - Information to be sent to persons on the notification list

Current through Register Vol. 40, No. 24, July 15, 2024
A. To persons electing to receive electronic
				  notification or notification through a postal carrier as described in
				  23VAC10-11-30, the agency shall
				  send the following information:
1. A notice of
				  intended regulatory action (NOIRA).
2. A notice of the comment period on a
				  proposed, a reproposed, or a fast-track regulation and hyperlinks to, or
				  instructions on how to obtain, a copy of the regulation and any supporting
				  documents.
3. A notice soliciting
				  comment on a final regulation when the regulatory process has been extended
				  pursuant to § 2.2-4007.06 or 2.2-4013C of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 23VAC10-11-50 - Public comment

Current through Register Vol. 40, No. 24, July 15, 2024
A. In
				  considering any nonemergency, nonexempt regulatory action, the agency shall
				  afford interested persons an opportunity to submit data, views, and arguments,
				  either orally or in writing, to the agency. Such opportunity to comment shall
				  include an online public comment forum on the Town Hall.
1. To any requesting person, the agency shall
				  provide copies of the statement of basis, purpose, substance, and issues; the
				  economic impact analysis of the proposed or fast-track regulatory action; and
				  the agency's response to public comments received.
2. The agency may begin crafting a regulatory
				  action prior to or during any opportunities it provides to the public to submit
				  comments.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 23VAC10-11-60 - Petition for rulemaking

Current through Register Vol. 40, No. 24, July 15, 2024
A. As
				  provided in § 2.2-4007 of the Code of Virginia, any person may petition
				  the agency to consider a regulatory action.
B. A petition shall include but is not
				  limited to the following information:
1. The
				  petitioner's name and contact information;
2. The substance and purpose of the
				  rulemaking that is requested, including reference to any applicable Virginia
				  Administrative Code sections; and
3. Reference to the legal authority of the
				  agency to take the action requested.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 23VAC10-11-70 - Appointment of regulatory advisory panel

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency may appoint a regulatory
				  advisory panel (RAP) to provide professional specialization or technical
				  assistance when the agency determines that such expertise is necessary to
				  address a specific regulatory issue or action or when individuals indicate an
				  interest in working with the agency on a specific regulatory issue or
				  action.
B. Any person may request
				  the appointment of a RAP and request to participate in its activities. The
				  agency shall determine when a RAP shall be appointed and the composition of the
				  RAP.
C. A RAP may be dissolved by
				  the agency if:
1. The proposed text of the
				  regulation is posted on the Town Hall, published in the Virginia Register, or
				  such other time as the agency determines is appropriate; or
2. The agency determines that the regulatory
				  action is either exempt or excluded from the requirements of the Administrative
				  Process Act.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 23VAC10-11-80 - Appointment of negotiated rulemaking panel

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency may appoint a negotiated
				  rulemaking panel (NRP) if a regulatory action is expected to be
				  controversial.
B. An NRP that has
				  been appointed by the agency may be dissolved by the agency when:
1. There is no longer controversy associated
				  with the development of the regulation;
2. The agency determines that the regulatory
				  action is either exempt or excluded from the requirements of the Administrative
				  Process Act; or
3. The agency
				  determines that resolution of a controversy is unlikely.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 23VAC10-11-90 - Meetings

Current through Register Vol. 40, No. 24, July 15, 2024
Notice of any open meeting, including meetings of a RAP or
					 NRP, shall be posted on the Virginia Regulatory Town Hall and Commonwealth
					 Calendar at least seven working days prior to the date of the meeting. The
					 exception to this requirement is any meeting held in accordance with §
					 2.2-3707D of the Code of Virginia allowing for contemporaneous notice to be
					 provided to participants and the public.
Statutory Authority
§§ 2.2-4007.02 and 58.1-203 of the Code of
						Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 23VAC10-11-100 - Public hearings on regulations

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency shall indicate in its notice of
				  intended regulatory action whether it plans to hold a public hearing following
				  the publication of the proposed stage of the regulatory action.
B. The agency may conduct one or more public
				  hearings during the comment period following the publication of a proposed
				  regulatory action.
C. An agency is
				  required to hold a public hearing following the publication of the proposed
				  regulatory action when:
1. The agency's basic
				  law requires the agency to hold a public hearing;
2. The Governor directs the agency to hold a
				  public hearing; or
3. The agency
				  receives requests for a public hearing from at least 25 persons during the
				  public comment period following the publication of the notice of intended
				  regulatory action.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 11 - PUBLIC PARTICIPATION GUIDELINES › Part III - Public Participation Procedures › Section 23VAC10-11-110 - Periodic review of regulations

Current through Register Vol. 40, No. 24, July 15, 2024
A. The agency shall conduct a periodic review
				  of its regulations consistent with:
1. An
				  executive order issued by the Governor pursuant to § 2.2-4017 of the
				  Administrative Process Act to receive comment on all existing regulations as to
				  their effectiveness, efficiency, necessity, clarity, and cost of compliance;
				  and
2. The requirements in §
				  2.2-4007.1 of the Administrative Process Act regarding regulatory flexibility
				  for small businesses.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-20 - Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Definitions. The following words and terms when used in this section shall have
				the following meanings unless the context clearly indicates otherwise:
"Legal holiday" means any day designated as such by §
				  2.2-3300 of the Code of Virginia.
"Business day" means any Monday, Tuesday, Wednesday,
				  Thursday, or Friday that is not a legal holiday.
B. Generally. When the last day prescribed by
				law for filing a return or paying a tax falls on a Saturday, Sunday or legal
				holiday, then the return may be filed or the payment may be made without
				penalty or interest on the next succeeding business day. If an extension has
				been obtained, and the last day of the extension falls on a Saturday, Sunday or
				legal holiday the return may be filed or the payment may be made without
				penalty on the next succeeding business day.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-30 - Filing of tax returns or payment of taxes by mail

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally.
1. When remittance of a tax return or a tax
				payment is made by mail, receipt of the return or payment by the person with
				whom the return is required to be filed or the payment is required to be made
				shall constitute timely filing or payment, provided that (a) the tax return or
				tax payment is received in a sealed envelope with sufficient postage; and (b)
				the envelope bears a postmark on or before midnight of the day the return is
				required to be filed or the payment be made without penalty or
				interest.
2. Returns mailed with
				insufficient postage shall not be deemed filed until actually received or
				remailed with adequate postage.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-60 - Rate of interest

Current through Register Vol. 40, No. 24, July 15, 2024
A. In
				general.
1. Unless otherwise specifically
				provided, interest on omitted taxes, taxes paid after the date prescribed for
				payment, assessments and refunds shall be computed at a rate equal to the rate
				of interest established pursuant to § 6621 of the Internal Revenue Code of
				1954, as amended.
2. Separate
				computations shall be made for each period during which the interest rate
				differs from the current rate by multiplying the deficiency or overpayment
				outstanding during each period by the rate of interest applicable to that
				period.
3. The Internal Revenue
				Code requires that interest accruing after December 31, 1982 be compounded
				daily. Although Virginia uses the nominal interest rate established pursuant to
				IRC § 6621, Virginia applies simple interest computations without
				compounding.
4. The rates of
				interest applicable to deficiencies and overpayments under this section and
				prior law are as follows:
Prior to July 1, 1976
6%
July 1, 1976 through January 31, 1978
7%
February 1, 1980 through January 31, 1980
6%
February 1, 1980 through January 31, 1982
12%
February 1, 1982 through December 31, 1982
20%
January 1, 1983 through June 30, 1983
16%
July 1, 1983 through December 31, 1984
11%
5.
				Interest is computed by excluding the due date and including the date of
				payment in the number of days. For example, interest on $100 tax due June 20,
				1983 and paid July 10, 1983 would be computed as follows:
June 21 through June 30 = 10 days at 16%
10
x 0.16 = 0.004383
365
July 1 through July 10 = 10 days at 11%
10
x 0.11 = 0.003013
365
Total Interest Factor 0.007396 x $100 = $0.74 interest
Note that June 20, the due date, is not counted, and that
				  July 10 and all intervening days are counted.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-60 - Rate of interest

Current through Register Vol. 40, No. 24, July 15, 2024
A. In general. The Internal Revenue Code requires that interest accruing be compounded daily. Although Virginia uses the nominal interest rate established pursuant to IRC § 6621, Virginia applies simple interest computations without compounding.
B. Interest is computed by excluding the due date and including the date of payment in the number of days. For example, interest on $100 tax due June 20, 1983, and paid July 10, 1983, would be computed as follows:
June 21 through June 30 = 10 days at 16%
10
x 0.16 = 0.004383
365
July 1 through July 10 = 10 days at 11%
10
x 0.11 = 0.003013
365
Total Interest Factor 0.007396 x $100 = $0.74 interest
Note that June 20, the due date, is not counted, and that July 10 and all intervening days are counted.
C. See § 58.15 of the Code of Virginia for provisions defining rates of interest and methods to determine interest and additions to tax.
Statutory Authority: §
											58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-80 - Waiver of time limitation on assessment of taxes

Current through Register Vol. 40, No. 24, July 15, 2024
A. Assessments. The Tax Commissioner and a
				taxpayer may agree to extend the period for assessing a tax prescribed by
				§§ 58.1-104 (period of limitations in general), 58.1-312 (relating to
				income tax only), 58.1-634 (relating to retail sales and use tax only) and
				58.1-1812 (assessment of omitted taxes) of the Code of Virginia. Such
				agreements shall be in writing, on forms prescribed by the Tax Commissioner,
				and shall extend the period for assessing a tax for all issues relevant to the
				tax and taxable period for which the agreement is executed.
B. Refunds. Any such agreement will also
				extend the period for filing an amended return claiming a refund. See
				23VAC10-20-190 for information
				regarding protective claims.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-90 - Retention of records by taxpayer

Current through Register Vol. 40, No. 24, July 15, 2024
A. Generally. Every taxpayer must retain
				suitable records and documents substantiating all information contained on any
				return for any tax administered by the department. Such records and documents
				shall be preserved for a period of three years from the required date for
				filing a return to which such records or documents pertain. If an extension of
				the date for filing a return has been granted such records and documents shall
				be preserved for a period of three years from the extended date.
B. Net operating loss deductions. When an
				income tax return contains a net operating loss deduction, the records and
				documents pertinent to such return shall include:
1. The return for the year of the loss with
				supporting records and documents, and
2. The returns for all years to which any
				portion of the loss has been or could have been carried under federal law
				together with the supporting records and documents for such returns.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-110 - Offers in compromise

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Generally.
1. The Tax Commissioner has the
				authority to accept an offer in compromise of a penalty, or to abate a penalty
				in its entirety, if he determines that such action is justified. An offer in
				compromise is considered accepted only when the taxpayer is notified in writing
				by the Tax Commissioner.
2. The Tax
				Commissioner has the authority to accept an offer in compromise of taxes if he
				determines that the assessment is based upon a doubtful and disputed claim or
				that the tax liability is of doubtful collectibility.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-130 - Memorandum of lien for collection of taxes

Current through Register Vol. 40, No. 24, July 15, 2024
A. The Tax Commissioner may file a memorandum
				of lien in the circuit court clerk's office of the county or city in which the
				taxpayer's place of business is located, or in which the taxpayer resides, if:
1. An assessment of any tax, fees, penalty or
				interest remains unpaid 30 days after the assessment; or
2. There has been an immediate assessment of
				income or sales tax where collection would be jeopardized by delay pursuant to
				§ 58.1-313 (relating to income tax) or 58.1-631 (relating to sales tax) of
				the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-140 - Padlocking premises; definitions

Current through Register Vol. 40, No. 24, July 15, 2024
The following words and terms, when used in
				  23VAC10-20-140 through
				  23VAC10-20-145, shall have the
				  following meanings unless the context clearly indicates otherwise:
"Business enterprise" means the location at which a person
				  is engaged in an activity requiring the registration, collection, withholding,
				  or payment of a tax administered by the Department of Taxation.
"Delinquent tax" means any amount of tax, penalty or
				  interest, assessed by the Department of Taxation, which is not paid in full
				  within 30 days after the date of assessment. No tax is considered delinquent
				  while the Department of Taxation is considering a timely filed application for
				  correction under § 58.1-1821 of the Code of Virginia.
"Department" means the Department of Taxation.
"Padlock" means any act of physical restraint which makes
				  the location of a business enterprise inaccessible to any person other than a
				  person given permission to enter such premises by the Tax Commissioner.
"Tax Commissioner" means the chief executive officer of the
				  Department of Taxation or his delegate.
Statutory Authority
§§ 58.1-203 and 58.1-1805 of the Code of
					 Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-141 - Determination of when padlocking is appropriate

Current through Register Vol. 40, No. 24, July 15, 2024
A. Required factors. Prior to ordering the
				padlocking of a business enterprise, the Tax Commissioner first shall make the
				determination that such action is the appropriate remedy to force the
				collection of delinquent taxes. The Tax Commissioner must find that the
				following conditions are satisfied:
1. Minimum
				amount of tax delinquency. The aggregate amount of delinquent taxes owned by
				the business enterprise or the owner of such business enterprise must exceed
				$100. The aggregate amount of delinquent taxes shall include the total amount
				of delinquent taxes, penalties and interest owed by the business enterprise or
				the owner of the business enterprise, attributable to the business operations
				of the business enterprise to be padlocked.
2. Other collections actions. Padlocking may
				occur only after the Department of Taxation has attempted other methods of
				collecting the delinquent taxes. At a minimum, the following shall have
				occurred:
a. An assessment shall have been
				issued and mailed or delivered in accordance with the provisions of §
				58.1-1820 of the Code of Virginia; and
b. A memorandum of lien shall have been filed
				in accordance with the provisions of subsection A of § 58.1-1805 of the
				Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-142 - Notice of intent to padlock a business enterprise

Current through Register Vol. 40, No. 24, July 15, 2024
A. Notice. If under the provisions of
				23VAC10-20-141, the Tax
				Commissioner makes the determination that padlocking is an appropriate method
				of collecting delinquent taxes, the taxpayer must be so notified. Padlocking
				may not occur unless the following requirements are met:
1. A notice of the department's intention to
				padlock is mailed to the last known address of the taxpayer or personnally
				delivered to the taxpayer not less than 10 days prior to the date padlocking
				occurs.
2. Such notice shall set
				out the amounts of delinquent taxes, the periods for which such taxes are
				delinquent, the types of taxes that are delinquent, and the date such taxes
				were first assessed by the Department of Taxation.
3. The notice shall contain a brief statement
				explaining what action the Department of Taxation intends to take if the
				delinquent taxes are not paid or satisfactory arrangement is not made to pay
				such taxes and a brief statement explaining the taxpayer's administrative
				remedies.
4. The notice shall
				inform the taxpayer of the date, time and location of the administrative
				hearing to be held at which the taxpayer may show cause why the business
				enterprise should not be padlocked. Failure to appear at the administrative
				hearing will be deemed a waiver of the hearing.
5. The notice shall inform the taxpayer that
				an allegation that the assessment is erroneous will not be considered at the
				hearing. If the taxpayer desires to make such an allegation it shall be in the
				form of an application for correction of an erroneous assessment pursuant to
				§ 58.1-1821 of the Code of Virginia. The application shall fully set forth
				the grounds upon which the taxpayer relies and all facts relevant to the
				taxpayer's contention. (See subsection C.)
6. The notice shall give the taxpayer a
				telephone number that he can call to get more information regarding the
				Department of Taxation's intent to padlock the business enterprise.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-143 - Procedure for padlocking a business enterprise

Current through Register Vol. 40, No. 24, July 15, 2024
A. Order to padlock and notice of distraint.
				If the Tax Commissioner determines that it is in the best interest of the
				Commonwealth to cause a business enterprise to cease operations by padlocking,
				he shall issue an order requiring that such action be done. In issuing an order
				to padlock and notice of distraint, the Tax Commissioner shall certify:
1. He has determined that padlocking is an
				appropriate method of collecting delinquent taxes; and
2. There has been compliance by the
				Department of Taxation with the notice requirements found in
				23VAC10-20-142.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-144 - Padlocking premises; remedies

Current through Register Vol. 40, No. 24, July 15, 2024
A. Removal of padlocks. If the taxpayer takes
				any one of the following actions, the Department of Taxation must cease the
				distraint and remove the notices and any other devises preventing entry to the
				business enterprise.
1. Full payment of all
				assessed taxes. Upon receipt of payment in full in cash or its equivalent for
				the amount of delinquent taxes specified in the notice to the taxpayer, plus
				any taxes, penalties and interest assessed after the date of the notice, and
				after the taxpayer has filed returns for all periods for which returns were
				delinquent and all taxes then due, the Department of Taxation shall cease the
				distraint and remove the padlocks.
2. Satisfactory payment arrangement. The Tax
				Commissioner may enter into a good faith agreement with the taxpayer that
				provides for the full payment of all delinquent taxes specified in the notice
				to the taxpayer. The agreement may provide for periodic payments to be made at
				specific dates. Upon agreement on a satisfactory payment arrangement the
				Department of Taxation shall cease the distraint and remove the
				padlocks.
3. Posting of bond. The
				taxpayer may file an application to the Tax Commissioner for correction of an
				assessment if he has reason to believe that the assessment is erroneous.
				However, if a taxpayer files an application after padlocking has occurred, the
				Department of Taxation will not cease the distraint and remove the padlocks
				during the time that it is considering the application for correction until the
				taxpayer has posted a bond in an amount and with security satisfactory to the
				Tax Commissioner.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-145 - Padlocked premises; penalty

Current through Register Vol. 40, No. 24, July 15, 2024
It is a Class 1 misdemeanor for any person to enter the
				  padlocked premises without prior approval of the Tax Commissioner. For purposes
				  of this provision:
1. Persons who
				enter the premises under emergency conditions to protect life or property shall
				be deemed to have the prior permission of the Tax Commissioner for such
				entry.
2. The owner of the
				premises, or an employee or agent of the owner who enters the premises for
				purposes of routine maintenance shall be deemed to have the prior permission of
				the Tax Commissioner for such entry.
3. Any person who desires to remove his
				personal property from the premises shall contact the designated agent of the
				Tax Commissioner to establish his ownership of the property and to obtain
				permission to remove it.
If the property has been repaired by the business enterprise,
				  or other charges are owed to the business enterprise by the owner of the
				  property, the Tax Commissioner may require payment to the Department of
				  Taxation for such charges prior to permitting the removal of such property.
				  Prior to permitting the removal of such property, the Tax Commissioner may
				  require a lien holder to establish the priority and amount of his lien to
				  establish the fair market value of the property, and to pay an amount
				  representing the excess of the fair market value of the property over the
				  amount secured by the lien on the property. Any payments received shall be
				  applied first to the expenses of levy and sale, if any, then to the delinquent
				  tax.
4. Under no
				circumstances will any person be deemed to have permission to enter the
				premises if:
a. The purpose of the entry is to
				operate the business enterprise, or
b. The purpose of the entry is to remove,
				conceal or destroy any property on the premises (unless subdivision 1
				applies).
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-155 - Administrative rulings

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Generally. Any person may request a written ruling from the Tax Commissioner
				when there is a question about the application of a tax to a specific
				situation. Any person requesting such a ruling must provide the commissioner
				with all facts relevant to the situation and may argue for the interpretation
				of the law most favorable to him. All rulings shall be issued on the basis of
				the facts presented. Any misrepresentation or change in the factual situations
				as presented in the ruling request shall invalidate any ruling
				rendered.
B. Effect of rulings. A
				written ruling becomes invalid when changed by an amendment to the law, a court
				decision, or a regulation issued by the commissioner. However, any person who
				acts on a written ruling that is later revoked, set aside, or superseded by the
				courts or the commissioner will have acted in good faith during the period in
				which such ruling is in effect.
C.
				Publication of rulings. Pursuant to § 58.1-204 of the Code of Virginia,
				the commissioner may publish any ruling deemed to be of interest to taxpayers
				and/or practitioners. Confidential information contained in published rulings
				shall be deleted.
For other administrative remedies, see
				  23VAC10-20-160. For the
				  administrative appeals process, see
				  23VAC10-20-165.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-160 - Assessments and administrative remedies

Current through Register Vol. 40, No. 24, July 15, 2024
A. Types of remedies. Article 2 (§
				58.1-1820 et seq.) of Chapter 18 of Title 58.1 of the Code of Virginia provides
				several administrative and judicial remedies for taxpayers who believe an
				assessment to be erroneous. In addition, § 58.1-105 of the Code of
				Virginia authorizes the Tax Commissioner to accept an offer in compromise in
				certain circumstances. The various remedies available for taxes administered by
				the department may be summarized as follows:
1. Offer in compromise under § 58.1-105
				of the Code of Virginia, which may be used to waive or compromise a penalty for
				good cause or to compromise a tax based on a doubtful or disputed claim or a
				liability of doubtful collectibility.
2. Application for correction of an erroneous
				assessment under § 58.1-1821 of the Code of Virginia before payment of the
				assessment, which may be used to protest any or all issues connected with an
				assessment. See
				23VAC10-20-165 for the full
				explanation of the administrative appeals process.
3. Amended return claiming a refund under
				§ 58.1-1823 of the Code of Virginia, which may be used to amend a return
				based upon new or newly discovered facts such as errors discovered in the
				original return or a change in federal taxable income.
4. Protective claim under § 58.1-1824 of
				the Code of Virginia after payment of the assessment, which may be used to
				protest any or all issues connected with an assessment and, in certain
				circumstances, may extend the time in which taxpayer may apply to a court. See
				23VAC10-20-190 for more
				information on protective claims.
5. If the above administrative remedies are
				not satisfactory to the taxpayer, an application to a court may be made under
				§ 58.1-1825 of the Code of Virginia.
Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 20 - GENERAL PROVISIONS APPLICABLE TO ALL TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION › Section 23VAC10-20-180 - Amended returns

Current through Register Vol. 40, No. 24, July 15, 2024
A.
				Filing.
1. Amended returns claiming a refund
				of any tax administered by the Department of Taxation are governed by §
				58.1-1823 of the Code of Virginia.
2. The amended return shall supply all the
				information required in an original return and, in addition, the taxpayer must
				attach a statement explaining the changes made and the reasons for the changes.
				If the refund claim is due to a change in federal taxable income or estate, the
				taxpayer must furnish a copy of the Revenue Agent's Report or other appropriate
				notice that the change has been accepted by the Internal Revenue Service.
a. When a dealer is applying for a refund of
				sales tax, the dealer shall attach a list of the purchasers from whom the tax
				was collected and to whom the refund and interest, if allowed, will be
				paid.
b. When a consumer is
				applying for a refund of sales or use tax assessed against a dealer or
				contractor, the consumer shall identify the dealer or contractor, explain the
				circumstances surrounding the payment by the consumer, and explain why the
				claim for refund could not or would not be made by the dealer or
				contractor.
3. See
				§ 58.1-9 of the Code of Virginia for provisions relating to filing a
				return by mail.