23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-500-711
Final local determination exhibit
The following format is suggested for a Final Local Determination:
FINAL LOCAL DETERMINATION
(DATE)
(Name)
(Organization)
(Address)
(City, State ZIP)
Re: Code of Virginia § 58.1-3703.1 A Determination:
Business, Professional and Occupational License (BPOL) Tax
(Taxpayer's name)
Dear (Salutation):
Enclosed please find a final assessment for the base year(s) <list base years>.
After considering your Application for Review made on <date>, a final determination on your application has been reached. We have based our determination upon the following grounds and relevant facts:
Facts
You (or your client) have challenged:
(Specify the facts and issues presented in the Application for Review)
Determination
Based upon the facts we discovered during the audit and applicable local statutes, state statutes, and case law, we have determined:
(Final determination)
(Notification of taxpayer's rights)
You may appeal this Final Local Determination to the Tax Commissioner as follows:
# 1.
If you wish to appeal, you must act within 90 days from the date of this Final Local Determination by filing an Appeal to the Tax Commissioner at:
Appeals and Rulings
Virginia Department of Taxation
Post Office Box 27203
Richmond, Virginia 23261-7203
# 2.
Collection activity may commence or resume at any time after the date of this Final Local Determination and will not be suspended until a Notice of Intent to Appeal or Appeal to the Tax Commissioner is timely filed and the local assessing officer receives a copy. If you intend to appeal, you should immediately provide a written Notice of Intent to Appeal to the local assessing officer and to the Tax Commissioner so that collection activities are not reinstated or do not begin. Collection activity may begin or resume if you do not file a complete application for review within 30 days of filing the notice of intent to appeal.
# 3.
The BPOL Regulations (23VAC10-500) and the applicable Code of Virginia sections for preparing an Appeal to the Tax Commissioner are available at the office of the local assessing officer and at the General Assembly's website.
Sincerely,
(name of local assessing officer)
(date)
Source: view the official text
Nearby sections (25 sections)
- 10-500-633 · Requesting an advisory opinion from the Tax Commissioner…
- 10-500-640 · Administrative appeals; introduction
- 10-500-650 · Overview of the administrative review process
- 10-500-660 · Applicability of the BPOL regulations (23VAC10-500)
- 10-500-661 · Notice of right to appeal
- 10-500-670 · Filing requirements
- 10-500-680 · Suspension and commencement or resumption of collection…
- 10-500-681 · Notice of intent to appeal to local assessing officer…
- 10-500-682 · Notice of intent to appeal to Tax Commissioner exhibit
- 10-500-690 · Interest during appeal
- 10-500-700 · Application for review to local assessing officer
- 10-500-710 · Final local determination
- 10-500-711 · Final local determination exhibit
- 10-500-712 · Procedure in event of nondecision
- 10-500-715 · Appeal to the Tax Commissioner; time limitations
- 10-500-720 · Appeal to the Tax Commissioner; procedures
- 10-500-730 · Appeal to the Tax Commissioner; notice of intent to appeal…
- 10-500-740 · Administrative appeal to the Tax Commissioner; incomplete…
- 10-500-750 · Administrative appeal to the Tax Commissioner; receipt of…
- 10-500-760 · Administrative appeal to the Tax Commissioner; local…
- 10-500-770 · Administrative appeal to the Tax Commissioner; Tax…
- 10-500-780 · Administrative appeal to the Tax Commissioner; withdrawal…
- 10-500-785 · Administrative appeal to the Tax Commissioner;…
- 10-500-790 · Administrative appeal to the Tax Commissioner;…
- 10-500-800 · Appeal to the circuit court; Generally