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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-20-140

Padlocking premises; definitions

Official textlaw.lis.virginia.gov

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.

Last amended: Historical Notes Derived from VR630-01-1805.1 § 1, eff. April 1, 1990.

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Nearby sections (25 sections)
  1. 10-20-10 · Secrecy of information; penalty
  2. 10-20-20 · Filing of tax returns and payment of taxes which fall due on…
  3. 10-20-30 · (Repealed.)
  4. 10-20-40 · (Repealed.)
  5. 10-20-60 · Rate of interest
  6. 10-20-70 · (Repealed.)
  7. 10-20-80 · Waiver of time limitation on assessment of taxes
  8. 10-20-90 · Retention of records by taxpayer
  9. 10-20-100 · (Repealed.)
  10. 10-20-110 · Offers in compromise
  11. 10-20-120 · (Repealed.)
  12. 10-20-130 · Memorandum of lien for collection of taxes
  13. 10-20-140 · Padlocking premises; definitions
  14. 10-20-141 · Determination of when padlocking is appropriate
  15. 10-20-142 · Notice of intent to padlock a business enterprise
  16. 10-20-143 · Procedure for padlocking a business enterprise
  17. 10-20-144 · Padlocking premises; remedies
  18. 10-20-145 · Padlocked premises; penalty
  19. 10-20-150 · (Repealed.)
  20. 10-20-155 · Administrative rulings
  21. 10-20-160 · Assessments and administrative remedies
  22. 10-20-165 · Administrative appeals
  23. 10-20-170 · (Repealed.)
  24. 10-20-180 · Amended returns
  25. 10-20-190 · Protective claims (after payment)
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