Administrative appeals; introduction

The 1996 amendments to Chapter 37 (§ 58.1-3700 et seq.) of Title 58.1 of the Code of Virginia created a review process designed to encourage resolution of local license tax issues through an appeals process that includes review by the local assessing officer and appeal to the Tax Commissioner. Through this process, a taxpayer who disagrees with an audit assessment may apply to the local assessing officer for review. If the taxpayer is dissatisfied with the results of the local review, the taxpayer may appeal the local decision to the Tax Commissioner who will make a determination of the issues raised by the taxpayer. Additionally, the 1996 amendments provided taxpayers an opportunity for greater certainty in the administration of the BPOL tax through the use of written rulings. In this process, taxpayers may request a written ruling from their local assessing officer regarding the application of a local license tax to their unique circumstances. In most cases, the taxpayer may rely on the positions set forth in those rulings. The 2002 amendments to § 58.1-3703.1 of the Code of Virginia made by Chapter 364 of the 2002 Acts of Assembly altered the requirements for a local license tax issue to be eligible for the administrative review process. Effective for all appeals filed on or after July 1, 2002, the administrative review process is available for any assessment resulting from an "appealable event." The term "appealable event" is defined in 23VAC10-500-10. In addition, the 2005 amendments to § 58.1-3703.1 of the Code of Virginia made by Chapter 927 of the 2005 Acts of Assembly altered the BPOL administrative appeals process applicable to appeals filed with commissioners of the revenue or other assessing officers, appeals filed with the Tax Commissioner, and applications for judicial review filed in circuit courts on or after July 1, 2005.

The text added to the end of the section notes the statutory changes made by Chapter 364 of the 2002 Acts of Assembly and Chapter 927 of the 2005 Acts of Assembly.