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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-500-620

Locality tax year

Official textlaw.lis.virginia.gov

Every locality imposing the BPOL tax or fee is required to have adopted a calendar year tax year by January 1, 1997.

Last amended: Historical Notes Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

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Nearby sections (25 sections)
  1. 10-500-500 · Repair, personal, business and other services; list of…
  2. 10-500-510 · Commission merchants
  3. 10-500-520 · Manufacturing
  4. 10-500-530 · Due dates
  5. 10-500-540 · Interest and penalties
  6. 10-500-550 · Interest
  7. 10-500-560 · Penalties
  8. 10-500-570 · Waiver or abatement of late filing or late payment…
  9. 10-500-580 · Assessments; limitations and extensions
  10. 10-500-590 · Limitations on collection
  11. 10-500-600 · Recordkeeping and audits
  12. 10-500-610 · Consistent reporting and coordinated enforcement
  13. 10-500-620 · Locality tax year
  14. 10-500-630 · Taxpayer’s request for a written ruling
  15. 10-500-632 · Tax Commissioner’s advisory and interpretative powers
  16. 10-500-633 · Requesting an advisory opinion from the Tax Commissioner…
  17. 10-500-640 · Administrative appeals; introduction
  18. 10-500-650 · Overview of the administrative review process
  19. 10-500-660 · Applicability of the BPOL regulations (23VAC10-500)
  20. 10-500-661 · Notice of right to appeal
  21. 10-500-670 · Filing requirements
  22. 10-500-680 · Suspension and commencement or resumption of collection…
  23. 10-500-681 · Notice of intent to appeal to local assessing officer…
  24. 10-500-682 · Notice of intent to appeal to Tax Commissioner exhibit
  25. 10-500-690 · Interest during appeal
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