Statutes, codes, and regulations
Virginia Administrative Code
Title 23 - TAXATIONAgency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-632 - Tax Commissioner's advisory and interpretative powers

23 Va. Admin. Code § 10-500-632

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Current through Register Vol. 41, No. 8, December 2, 2024
Section 23VAC10-500-632 - Tax Commissioner's advisory and interpretative powers
A. The Tax Commissioner has the authority to issue advisory written opinions that interpret the BPOL statutes and the BPOL Regulations (23VAC10-500). The Tax Commissioner is not required to interpret any local ordinances.
B. Examples of the issues that the Commissioner may render advisory opinions upon include:
1. Interpretation of changes made to the BPOL statutes.
2. Questions, the answers of which depend upon both state law and the laws of a locality.
3. Situations where two jurisdictions are attempting to tax the same gross receipts.
4. Classifications of businesses under the BPOL enabling legislation.
5. Whether a business qualifies as a manufacturer under existing court decisions.
6. Whether a business qualifies for deductions, exclusions, or reduced rates of tax contained within the BPOL-enabling legislation.
7. Situs rules contained within the BPOL-enabling legislation.
8. Whether changes made to a local statute conform with required changes under recent Virginia law.
C. Suggested examples of advisory opinions that the Commissioner may decline to make include:
1. Interpretations of wording contained within individual local BPOL ordinances.
2. Interpretations of the validity of an individual locality's appeals process.

23 Va. Admin. Code § 10-500-632

Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.