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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-500-690

Interest during appeal

Official textlaw.lis.virginia.gov

Assessments subject to an Application for Review or Appeal to the Tax Commissioner will continue to accumulate interest until paid or abated. Taxpayers are encouraged to pay the undisputed portion of any assessment to avoid accrual of interest on that undisputed portion while an Application for Review or Appeal to the Tax Commissioner is pending. Any such payment will not be deemed a waiver of the taxpayer's remedies described in the BPOL Regulations (23VAC10-500).

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. 10-500-620 · Locality tax year
  2. 10-500-630 · Taxpayer’s request for a written ruling
  3. 10-500-632 · Tax Commissioner’s advisory and interpretative powers
  4. 10-500-633 · Requesting an advisory opinion from the Tax Commissioner…
  5. 10-500-640 · Administrative appeals; introduction
  6. 10-500-650 · Overview of the administrative review process
  7. 10-500-660 · Applicability of the BPOL regulations (23VAC10-500)
  8. 10-500-661 · Notice of right to appeal
  9. 10-500-670 · Filing requirements
  10. 10-500-680 · Suspension and commencement or resumption of collection…
  11. 10-500-681 · Notice of intent to appeal to local assessing officer…
  12. 10-500-682 · Notice of intent to appeal to Tax Commissioner exhibit
  13. 10-500-690 · Interest during appeal
  14. 10-500-700 · Application for review to local assessing officer
  15. 10-500-710 · Final local determination
  16. 10-500-711 · Final local determination exhibit
  17. 10-500-712 · Procedure in event of nondecision
  18. 10-500-715 · Appeal to the Tax Commissioner; time limitations
  19. 10-500-720 · Appeal to the Tax Commissioner; procedures
  20. 10-500-730 · Appeal to the Tax Commissioner; notice of intent to appeal…
  21. 10-500-740 · Administrative appeal to the Tax Commissioner; incomplete…
  22. 10-500-750 · Administrative appeal to the Tax Commissioner; receipt of…
  23. 10-500-760 · Administrative appeal to the Tax Commissioner; local…
  24. 10-500-770 · Administrative appeal to the Tax Commissioner; Tax…
  25. 10-500-780 · Administrative appeal to the Tax Commissioner; withdrawal…
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