Partnertax.ai
Start free trial →

23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-500-670

Filing requirements

Official textlaw.lis.virginia.gov

# A.

For any limitation of time in making an Appeal to the Tax Commissioner, Application for Review, reply, or any other information or material mentioned in the BPOL Regulations (23VAC10-500), should the last day of such limitation period fall on a Saturday, Sunday, or holiday observed by the Commonwealth of Virginia, the Appeal, Application, reply, or other information or material may be filed on the next business day. For any limitation of time appearing in the BPOL Regulations (23VAC10-500), the limitation shall begin to run on the day next following the event which triggers the time limitation.

# B.

A document is "filed" as of the date it is postmarked for first class delivery via United States mail or when it is received if any other method of delivery, including facsimile transmissions, is utilized.

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

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 10-500-580 · Assessments; limitations and extensions
  2. 10-500-590 · Limitations on collection
  3. 10-500-600 · Recordkeeping and audits
  4. 10-500-610 · Consistent reporting and coordinated enforcement
  5. 10-500-620 · Locality tax year
  6. 10-500-630 · Taxpayer’s request for a written ruling
  7. 10-500-632 · Tax Commissioner’s advisory and interpretative powers
  8. 10-500-633 · Requesting an advisory opinion from the Tax Commissioner…
  9. 10-500-640 · Administrative appeals; introduction
  10. 10-500-650 · Overview of the administrative review process
  11. 10-500-660 · Applicability of the BPOL regulations (23VAC10-500)
  12. 10-500-661 · Notice of right to appeal
  13. 10-500-670 · Filing requirements
  14. 10-500-680 · Suspension and commencement or resumption of collection…
  15. 10-500-681 · Notice of intent to appeal to local assessing officer…
  16. 10-500-682 · Notice of intent to appeal to Tax Commissioner exhibit
  17. 10-500-690 · Interest during appeal
  18. 10-500-700 · Application for review to local assessing officer
  19. 10-500-710 · Final local determination
  20. 10-500-711 · Final local determination exhibit
  21. 10-500-712 · Procedure in event of nondecision
  22. 10-500-715 · Appeal to the Tax Commissioner; time limitations
  23. 10-500-720 · Appeal to the Tax Commissioner; procedures
  24. 10-500-730 · Appeal to the Tax Commissioner; notice of intent to appeal…
  25. 10-500-740 · Administrative appeal to the Tax Commissioner; incomplete…
Full table of contents →