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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-500-660

Applicability of the BPOL regulations (23VAC10-500)

Official textlaw.lis.virginia.gov

The BPOL Regulations (23VAC10-500) apply to local license taxes only. The existence, utilization, or attempt to utilize the administrative review process provided in the BPOL Regulations (23VAC10-500) does not affect the taxpayer's right to pursue any other administrative and judicial remedies authorized by law. The filing of an action in circuit court does not prohibit an administrative review under Chapter 37 (§ 58.1-3700 et seq.) of Title 58.1 of the Code of Virginia.

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. 10-500-560 · Penalties
  2. 10-500-570 · Waiver or abatement of late filing or late payment…
  3. 10-500-580 · Assessments; limitations and extensions
  4. 10-500-590 · Limitations on collection
  5. 10-500-600 · Recordkeeping and audits
  6. 10-500-610 · Consistent reporting and coordinated enforcement
  7. 10-500-620 · Locality tax year
  8. 10-500-630 · Taxpayer’s request for a written ruling
  9. 10-500-632 · Tax Commissioner’s advisory and interpretative powers
  10. 10-500-633 · Requesting an advisory opinion from the Tax Commissioner…
  11. 10-500-640 · Administrative appeals; introduction
  12. 10-500-650 · Overview of the administrative review process
  13. 10-500-660 · Applicability of the BPOL regulations (23VAC10-500)
  14. 10-500-661 · Notice of right to appeal
  15. 10-500-670 · Filing requirements
  16. 10-500-680 · Suspension and commencement or resumption of collection…
  17. 10-500-681 · Notice of intent to appeal to local assessing officer…
  18. 10-500-682 · Notice of intent to appeal to Tax Commissioner exhibit
  19. 10-500-690 · Interest during appeal
  20. 10-500-700 · Application for review to local assessing officer
  21. 10-500-710 · Final local determination
  22. 10-500-711 · Final local determination exhibit
  23. 10-500-712 · Procedure in event of nondecision
  24. 10-500-715 · Appeal to the Tax Commissioner; time limitations
  25. 10-500-720 · Appeal to the Tax Commissioner; procedures
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