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23 VAC Title 23 Agency 10 — Virginia Tax Regulations

23VAC10-500-715

Appeal to the Tax Commissioner; time limitations

Official textlaw.lis.virginia.gov

# A.

The taxpayer has 90 days from the date of the local assessing officer's Final Local Determination to file an Appeal to the Tax Commissioner. The address is:

Appeals and Rulings Virginia Department of Taxation Post Office Box 27203 Richmond, Virginia 23261-7203

# B.

The Tax Commissioner may permit an extension of this period for good cause shown.

# C.

The Tax Commissioner shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's application, unless the taxpayer and the local assessing officer are notified that a longer period will be required.

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. 10-500-650 · Overview of the administrative review process
  2. 10-500-660 · Applicability of the BPOL regulations (23VAC10-500)
  3. 10-500-661 · Notice of right to appeal
  4. 10-500-670 · Filing requirements
  5. 10-500-680 · Suspension and commencement or resumption of collection…
  6. 10-500-681 · Notice of intent to appeal to local assessing officer…
  7. 10-500-682 · Notice of intent to appeal to Tax Commissioner exhibit
  8. 10-500-690 · Interest during appeal
  9. 10-500-700 · Application for review to local assessing officer
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  11. 10-500-711 · Final local determination exhibit
  12. 10-500-712 · Procedure in event of nondecision
  13. 10-500-715 · Appeal to the Tax Commissioner; time limitations
  14. 10-500-720 · Appeal to the Tax Commissioner; procedures
  15. 10-500-730 · Appeal to the Tax Commissioner; notice of intent to appeal…
  16. 10-500-740 · Administrative appeal to the Tax Commissioner; incomplete…
  17. 10-500-750 · Administrative appeal to the Tax Commissioner; receipt of…
  18. 10-500-760 · Administrative appeal to the Tax Commissioner; local…
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