23 Va. Admin. Code § 10-500-785

Current through Register Vol. 41, No. 8, December 2, 2024

Section 23VAC10-500-785 - Administrative appeal to the Tax Commissioner; implementation of determination of Tax Commissioner

Promptly upon receipt of the Tax Commissioner's final determination, the local assessing officer shall calculate the amount of tax owed by, or refund due to, the taxpayer consistent with the Tax Commissioner's determination and provide that information to the taxpayer and to the local officer responsible for collection activity, as follows:

1. If the determination sets forth a specific amount of tax due, the local assessing officer shall certify this amount to the local officer responsible for collection activity, who shall issue a bill to the taxpayer for such amount due, together with interest accrued, within 30 days of the date of the determination.

2. If the determination sets forth a specific amount of refund due, the local assessing officer shall certify this amount to the local officer responsible for collection activity, who shall issue a payment to the taxpayer for such amount due, together with interest accrued, within 30 days of the date of the determination.

3. If the determination does not set forth a specific amount of tax due, or otherwise requires the local assessing officer to undertake a new or revised assessment that will result in the determination of a tax due that has not previously been paid in full, the local assessing officer shall promptly commence the steps necessary to issue a new or revised assessment. The new or revised assessment shall be provided to the taxpayer within 60 days of the date of the Tax Commissioner's determination, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the Tax Commissioner's determination, whichever is later. The local assessing officer shall certify the new assessment to the local officer responsible for collection activity, who shall issue a bill to the taxpayer for the amount due, together with interest accrued, within 30 days of the date of the new assessment.

4. If the determination does not set forth a specific amount of refund due, or otherwise requires the local assessing officer issue a new or revised assessment that will result in the determination of a refund of taxes previously paid, the local assessing officer shall promptly commence the steps necessary to issue a new or revised assessment, and provide the same to the taxpayer within 60 days of the date of the Tax Commissioner's determination, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the Tax Commissioner's determination, whichever is later. The local assessing officer shall certify the new assessment to the local officer responsible for collection activity, who shall issue a refund to the taxpayer for the amount of tax due together with interest accrued, within 30 days of the date of the new assessment.

23 Va. Admin. Code § 10-500-785

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

Statutory Authority

§ 58.1-3701 of the Code of Virginia.