23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-500-680

Suspension and commencement or resumption of collection activity

Official textlaw.lis.virginia.gov16 subsections

# A.

Collection activity with respect to the amount in dispute is suspended upon:

# 1.

The local assessing officer's receipt of a notice of intent to appeal the assessment to the local assessing officer or a timely and complete Application for Review.

# 2.

The local assessing officer's receipt of a Notice of Intent to Appeal.

# 3.

The local assessing officer's receipt of notice of the filing of an Appeal to the Tax Commissioner.

# B.

The local assessing officer must notify the local officer responsible for collection activity when collection activity must be suspended.

# C.

Collection activity may commence or resume upon:

# 1.

The local assessing officer's determination that an assessment subject to an Application for Review or an Appeal to the Tax Commissioner is jeopardized by delay.

# 2.

The local assessing officer's determination that the Application for Review or Appeal to the Tax Commissioner is frivolous.

# 3.

Failure by the taxpayer to file a timely and complete application for review after the taxpayer has initially filed a notice of intent to appeal to the local assessing officer.

# 4.

The local assessing officer's determination that the taxpayer has not responded to a request by the local assessing officer or the Tax Commissioner for relevant information after a reasonable time.

# 5.

The local assessing officer's issuance of a Final Local Determination.

# 6.

The local assessing officer's receipt of written notice from the Tax Commissioner that the taxpayer has failed to file a timely Appeal to the Tax Commissioner after the taxpayer has initially filed a Notice of Intent to Appeal.

# 7.

Failure by the taxpayer to file an appeal with the Tax Commissioner and file a copy of the appeal with the local assessing officer within 30 days of filing a notice of intent to appeal to the Tax Commissioner.

# 8.

The local assessing officer's receipt of a final written determination issued by the Tax Commissioner in cases where the local license tax has not been totally abated.

# 9.

The local assessing officer's receipt of a copy of a taxpayer's request to withdraw an Appeal to the Tax Commissioner.

# D.

The local assessing officer must notify the local officer responsible for collection activity when collection activity may commence or resume.

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

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