23 Va. Admin. Code § 10-20-140
The following words and terms, when used in 23VAC10-20-140 through 23VAC10-20-145, shall have the following meanings unless the context clearly indicates otherwise:
"Business enterprise" means the location at which a person is engaged in an activity requiring the registration, collection, withholding, or payment of a tax administered by the Department of Taxation.
"Delinquent tax" means any amount of tax, penalty or interest, assessed by the Department of Taxation, which is not paid in full within 30 days after the date of assessment. No tax is considered delinquent while the Department of Taxation is considering a timely filed application for correction under § 58.1-1821 of the Code of Virginia.
"Department" means the Department of Taxation.
"Padlock" means any act of physical restraint which makes the location of a business enterprise inaccessible to any person other than a person given permission to enter such premises by the Tax Commissioner.
"Tax Commissioner" means the chief executive officer of the Department of Taxation or his delegate.
23 Va. Admin. Code § 10-20-140
Statutory Authority
§§ 58.1-203 and 58.1-1805 of the Code of Virginia.