Virginia Administrative Code › Title 23 - TAXATION › Agency 10 - DEPARTMENT OF TAXATION › Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS › Section 23VAC10-500-785 - Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner

Current through Register Vol. 40, No. 24, July 15, 2024
Promptly upon receipt of the Tax Commissioner's final
				  determination, the local assessing officer shall calculate the amount of tax
				  owed by, or refund due to, the taxpayer consistent with the Tax Commissioner's
				  determination and provide that information to the taxpayer and to the local
				  officer responsible for collection activity, as follows:
1. If the determination sets forth a specific
				amount of tax due, the local assessing officer shall certify this amount to the
				local officer responsible for collection activity, who shall issue a bill to
				the taxpayer for such amount due, together with interest accrued, within 30
				days of the date of the determination.
2. If the determination sets forth a specific
				amount of refund due, the local assessing officer shall certify this amount to
				the local officer responsible for collection activity, who shall issue a
				payment to the taxpayer for such amount due, together with interest accrued,
				within 30 days of the date of the determination.
3. If the determination does not set forth a
				specific amount of tax due, or otherwise requires the local assessing officer
				to undertake a new or revised assessment that will result in the determination
				of a tax due that has not previously been paid in full, the local assessing
				officer shall promptly commence the steps necessary to issue a new or revised
				assessment. The new or revised assessment shall be provided to the taxpayer
				within 60 days of the date of the Tax Commissioner's determination, or within
				60 days after receipt from the taxpayer of any additional information requested
				or reasonably required under the Tax Commissioner's determination, whichever is
				later. The local assessing officer shall certify the new assessment to the
				local officer responsible for collection activity, who shall issue a bill to
				the taxpayer for the amount due, together with interest accrued, within 30 days
				of the date of the new assessment.
4. If the determination does not set forth a
				specific amount of refund due, or otherwise requires the local assessing
				officer issue a new or revised assessment that will result in the determination
				of a refund of taxes previously paid, the local assessing officer shall
				promptly commence the steps necessary to issue a new or revised assessment, and
				provide the same to the taxpayer within 60 days of the date of the Tax
				Commissioner's determination, or within 60 days after receipt from the taxpayer
				of any additional information requested or reasonably required under the Tax
				Commissioner's determination, whichever is later. The local assessing officer
				shall certify the new assessment to the local officer responsible for
				collection activity, who shall issue a refund to the taxpayer for the amount of
				tax due together with interest accrued, within 30 days of the date of the new
				assessment.
Statutory Authority
§ 58.1-3701 of the Code of
					 Virginia.