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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-500-632

Tax Commissioner’s advisory and interpretative powers

Official textlaw.lis.virginia.gov13 subsections

# A.

The Tax Commissioner has the authority to issue advisory written opinions that interpret the BPOL statutes and the BPOL Regulations (23VAC10-500). The Tax Commissioner is not required to interpret any local ordinances.

# B.

Examples of the issues that the Commissioner may render advisory opinions upon include:

# 1.

Interpretation of changes made to the BPOL statutes.

# 2.

Questions, the answers of which depend upon both state law and the laws of a locality.

# 3.

Situations where two jurisdictions are attempting to tax the same gross receipts.

# 4.

Classifications of businesses under the BPOL enabling legislation.

# 5.

Whether a business qualifies as a manufacturer under existing court decisions.

# 6.

Whether a business qualifies for deductions, exclusions, or reduced rates of tax contained within the BPOL-enabling legislation.

# 7.

Situs rules contained within the BPOL-enabling legislation.

# 8.

Whether changes made to a local statute conform with required changes under recent Virginia law.

# C.

Suggested examples of advisory opinions that the Commissioner may decline to make include:

# 1.

Interpretations of wording contained within individual local BPOL ordinances.

# 2.

Interpretations of the validity of an individual locality's appeals process.

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. 10-500-520 · Manufacturing
  2. 10-500-530 · Due dates
  3. 10-500-540 · Interest and penalties
  4. 10-500-550 · Interest
  5. 10-500-560 · Penalties
  6. 10-500-570 · Waiver or abatement of late filing or late payment…
  7. 10-500-580 · Assessments; limitations and extensions
  8. 10-500-590 · Limitations on collection
  9. 10-500-600 · Recordkeeping and audits
  10. 10-500-610 · Consistent reporting and coordinated enforcement
  11. 10-500-620 · Locality tax year
  12. 10-500-630 · Taxpayer’s request for a written ruling
  13. 10-500-632 · Tax Commissioner’s advisory and interpretative powers
  14. 10-500-633 · Requesting an advisory opinion from the Tax Commissioner…
  15. 10-500-640 · Administrative appeals; introduction
  16. 10-500-650 · Overview of the administrative review process
  17. 10-500-660 · Applicability of the BPOL regulations (23VAC10-500)
  18. 10-500-661 · Notice of right to appeal
  19. 10-500-670 · Filing requirements
  20. 10-500-680 · Suspension and commencement or resumption of collection…
  21. 10-500-681 · Notice of intent to appeal to local assessing officer…
  22. 10-500-682 · Notice of intent to appeal to Tax Commissioner exhibit
  23. 10-500-690 · Interest during appeal
  24. 10-500-700 · Application for review to local assessing officer
  25. 10-500-710 · Final local determination
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