{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3983.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3983.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3983.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3983.1.html"}],"law_id":61894,"edition_id":1,"section_id":61894,"structure_id":15377,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","history":"1999, cc. 202, 470; 2002, c. 525; 2003, c. 196; 2004, cc. 527, 534; 2005, c. 927; 2006, c. 611.","full_text":"A\n\nDefinitions. For purposes of this section:\n\t\t\t“Amount in dispute,” when used with respect to taxes due or assessed, means the amount specifically identified in the administrative appeal or application for judicial review as disputed by the party filing such appeal or application.\n\t\t\t“Frivolous” means a finding, based upon specific facts, that the party asserting the appeal is unlikely to prevail upon the merits because the appeal is (i) not well grounded in fact; (ii) not warranted by existing law or a good faith argument for the extension, modification, or reversal of existing law; (iii) interposed for an improper purpose, such as to harass, to cause unnecessary delay in the payment of tax or a refund, or to create needless cost from the litigation; or (iv) otherwise frivolous.\n\t\t\t“Jeopardized by delay” means a finding, based upon specific facts, that a taxpayer designs to (i) depart quickly from the locality, (ii) remove his property therefrom, (iii) conceal himself or his property therein, or (iv) do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question.\n\t\t\t“Local business tax” means machinery and tools tax, business tangible personal property tax (including, without limitation, computer equipment), merchant’s capital tax, and a consumer utility tax where the amount in dispute exceeds $2,500 other than the tax collected on mobile telecommunication service as defined in § 58.1-3812.\n\t\t\t“Local mobile property tax” means the tangible personal property tax on airplanes, boats, campers, recreational vehicles, and trailers.\n\t\t\t“Taxpayer” includes a business required to collect a local consumer utility tax to the extent that the business is charged or assessed with such tax.B\n\nAdministrative appeal to commissioner of the revenue or other assessing official.1\n\nAny person assessed with any local mobile property tax or local business tax as defined in this section may appeal such assessment within one year from the last day of the tax year for which such assessment is made, or within one year from the date of such assessment, whichever is later, to the commissioner of the revenue or other assessing official.2\n\nThe appeal shall be filed in good faith and sufficiently identify the taxpayer, the tax period covered by the challenged assessment, the amount in dispute, the remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts relevant to the taxpayer’s contention.3\n\nThe commissioner of the revenue or other assessing official may hold a conference with the taxpayer if requested by the taxpayer, or require submission of additional information and documents, an audit or further audits, or other evidence deemed necessary for a proper and equitable determination of the application.4\n\nThe assessment shall be deemed prima facie correct.5\n\nThe commissioner of the revenue or other assessing official shall undertake a full review of the taxpayer’s claims and issue a written determination to the taxpayer setting forth the facts and arguments in support of his decision within 90 days after such appeal is filed. Such determination shall be accompanied by a written explanation of the taxpayer’s right to file an administrative appeal of the determination to the Tax Commissioner pursuant to subsection D.6\n\nAny taxpayer whose administrative appeal to the commissioner of the revenue or other assessing official pursuant to this subsection has been pending for more than one year without the issuance of a final determination may, upon not less than 30 days’ written notice to the commissioner of the revenue or other assessing official, elect to treat the application as denied and appeal the assessment to the Tax Commissioner in accordance with the provisions of subsection D. The Tax Commissioner shall not consider an appeal filed pursuant to the provisions of this subsection if he finds that the absence of a final determination on the part of the commissioner of the revenue or other assessing official was caused by the willful failure or refusal of the taxpayer to provide information requested and reasonably needed by the commissioner of the revenue or other assessing official to make his determination.C\n\nSuspension of collection activity pending administrative appeal to commissioner of the revenue or other assessing official. Provided a timely and complete appeal is filed pursuant to subsection B, collection activity shall be suspended by the treasurer or other official responsible for the collection of such tax until a final determination is issued by the commissioner of the revenue or other assessing official, unless the treasurer or other collection official (i) determines that collection would be jeopardized by delay as defined in this section; or (ii) is advised by the commissioner of the revenue or other assessing official that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of subdivision A 2 e of § 58.1-3703.1, but no further penalty shall be imposed while collection action is suspended.D\n\nAdministrative appeal to Tax Commissioner.1\n\nAny person whose administrative appeal to the commissioner of the revenue or other assessing official pursuant to subsection B has been denied in whole or in part may appeal the determination of the commissioner of the revenue or other assessing official by filing an appeal with the Tax Commissioner and serving a copy of the appeal upon the commissioner of the revenue or other assessing official within 90 days of the date of the determination of the commissioner of the revenue or other assessing official. The appeal shall include a copy of the written determination of the commissioner of the revenue or other assessing official that is challenged, together with a statement of the facts and grounds upon which the taxpayer relies.2\n\nThe Tax Commissioner shall determine whether he has jurisdiction to hear the appeal within 30 days of receipt of the taxpayer’s appeal.3\n\nIf the Tax Commissioner determines that he has jurisdiction, he shall provide the commissioner of the revenue or other assessing official with an opportunity to respond to the appeal and permit the commissioner of the revenue or other assessing official to participate in the proceedings. The Tax Commissioner shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer’s appeal, unless the taxpayer and the commissioner of the revenue or other assessing official are notified that a longer period will be required. Such longer period of time shall not exceed 60 days, and the Tax Commissioner shall notify the affected parties of the reason necessitating the longer period of time. If the Tax Commissioner is unable to issue a determination within the 60-day extension period due to the failure of an affected party to supply the Tax Commissioner with necessary information, the Tax Commissioner shall certify this fact in writing prior to the expiration of the extension period. The Tax Commissioner shall then issue his determination within 60 days of receipt of such necessary information.4\n\nThe appeal shall be treated as an application pursuant to § 58.1-1821, and the Tax Commissioner may issue an order correcting such assessment of such property pursuant to § 58.1-1822, if the taxpayer has met the burden of proof provided in § 58.1-3987.5\n\nThe Tax Commissioner shall not make a determination regarding the valuation or the method of valuation of property subject to any local tax other than a local business tax.E\n\nSuspension of collection activity during administrative appeal to Tax Commissioner. On receipt of a notice of intent to file an appeal to the Tax Commissioner under subsection D, the treasurer or other official responsible for the collection of such tax shall further suspend collection activity until a final determination is issued by the Tax Commissioner, unless the treasurer or other collection official (i) determines that collection would be jeopardized by delay as defined in this section; or (ii) is advised by the commissioner or other assessing official that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of subdivision A 2 e of § 58.1-3703.1, but no further penalty shall be imposed while collection action is suspended. The requirement that collection activity be suspended shall cease unless an appeal pursuant to subsection D is filed and served on the necessary parties within 30 days of the service of the notice of intent to file such appeal.F\n\nImplementation of determination of Tax Commissioner. Promptly upon receipt of a final determination of the Tax Commissioner, the commissioner of the revenue or other local assessing official shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer consistent with the Tax Commissioner’s determination and shall provide that information to the taxpayer and to the treasurer or other official responsible for collection in accordance with the provisions of this subsection.1\n\nIf the determination of the Tax Commissioner sets forth a specific amount of tax due, the commissioner of the revenue or other assessing official shall certify this amount to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue a bill to the taxpayer for such amount due, together with interest accrued, within 30 days of the date of the determination of the Tax Commissioner.2\n\nIf the determination of the Tax Commissioner sets forth a specific amount of refund due, the commissioner of the revenue or other assessing official shall certify this amount to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue a payment to the taxpayer for such amount due, together with interest accrued, within 30 days of the date of the determination of the Tax Commissioner.3\n\nIf the determination of the Tax Commissioner does not set forth a specific amount of tax due, or otherwise requires the commissioner of the revenue or other assessing official 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 commissioner of the revenue or other assessing official shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later. The commissioner of the revenue or other assessing official shall certify the new assessment to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection 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\n\nIf the determination of the Tax Commissioner does not set forth a specific amount of refund due, or otherwise requires the commissioner of the revenue or other assessing official to undertake a new or revised assessment that will result in the determination of a refund of taxes previously paid, the commissioner of the revenue or other assessing official shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later. The commissioner of the revenue or other assessing official shall certify the new assessment to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection 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.G\n\nJudicial review of determination of Tax Commissioner. Following the issuance of a final determination of the Tax Commissioner pursuant to subsection D, the taxpayer or commissioner of the revenue or other assessing official may apply to the appropriate circuit court for judicial review of the determination, or any part thereof, pursuant to § 58.1-3984. In any such proceeding for judicial review of a determination of the Tax Commissioner, the burden shall be on the party challenging the determination of the Tax Commissioner, or any part thereof, to show that the ruling of the Tax Commissioner is erroneous with respect to the part challenged. Neither the Tax Commissioner nor the Department of Taxation shall be made a party to an application to correct an assessment merely because the Tax Commissioner has ruled on it.H\n\nSuspension of payment of disputed amount of tax due upon taxpayer’s notice of intent to initiate judicial review.1\n\nOn receipt of a notice of intent to file an application for judicial review, pursuant to § 58.1-3984, of a determination of the Tax Commissioner pursuant to subsection D, and upon payment of the amount of the tax that is not in dispute together with any penalty and interest then due with respect to such undisputed portion of the tax, the treasurer or other collection official shall further suspend collection activity while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that (i) the taxpayer’s application for judicial review is frivolous, as defined in this section; (ii) collection would be jeopardized by delay, as defined in this section; or (iii) suspension of collection would cause substantial economic hardship to the locality. For purposes of determining whether substantial economic hardship to the locality would arise from a suspension of collection activity, the court shall consider the cumulative effect of then-pending appeals filed within the locality by different taxpayers that allege common claims or theories of relief.2\n\nUpon a determination that the appeal is frivolous, that collection may be jeopardized by delay, or that suspension of collection would result in substantial economic hardship to the locality, the court may require the taxpayer to pay the amount in dispute or a portion thereof, or to provide surety for payment of the amount in dispute in a form acceptable to the court.3\n\nNo suspension of collection activity shall be required if the application for judicial review fails to identify with particularity the amount in dispute.4\n\nThe requirement that collection activity be suspended shall cease unless an application for judicial review pursuant to § 58.1-3984 is filed and served on the necessary parties within 30 days of the service of the notice of intent to file such application.5\n\nThe suspension of collection activity authorized by this subdivision shall not be applicable to any appeal of a local business tax or local mobile property tax that is initiated by the direct filing of an action pursuant to § 58.1-3984 without prior exhaustion of the appeals provided by subsections B and D.I\n\nSuspension of payment of disputed amount of refund due upon locality’s notice of intent to initiate judicial review.1\n\nPayment of any refund determined to be due pursuant to the determination of the Tax Commissioner shall be suspended if the locality assessing the tax serves upon the taxpayer, within 60 days of the date of the determination of the Tax Commissioner, a notice of intent to file an application for judicial review of the Tax Commissioner’s determination pursuant to § 58.1-3984 and pays the amount of the refund not in dispute, including tax and accrued interest. Payment of such refund shall remain suspended while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that the locality’s application for judicial review is frivolous, as defined in this section.2\n\nNo suspension of refund activity shall be permitted if the locality’s application for judicial review fails to identify with particularity the amount in dispute.3\n\nThe requirement that the obligation to make a refund be suspended shall cease unless an application for judicial review pursuant to § 58.1-3984 is filed and served on the necessary parties within 30 days of the service of the notice of intent to file such application.J\n\nRulings and advisory opinions.1\n\nWritten rulings from commissioner of the revenue or other assessing official. Any taxpayer or authorized representative of a taxpayer may request a written ruling regarding the application of a local mobile property tax or a local business tax to a specific situation from the commissioner of the revenue or other assessing official. Any taxpayer requesting such a ruling shall provide all facts relevant to the situation and may present a rationale for the basis of an interpretation of the law most favorable to the taxpayer. Any misrepresentation or change in the applicable law or the factual situation as presented in the ruling request shall invalidate any such ruling issued. A written ruling may be revoked or amended prospectively if (i) there is a change in the law, a court decision, or the guidelines issued by the Department of Taxation upon which the ruling was based or (ii) the commissioner of the revenue or other assessing official notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based. However, any taxpayer who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect.2\n\nAdvisory opinions of the Tax Commissioner. The Tax Commissioner shall have the authority to issue advisory written opinions in specific cases as requested to interpret a local business tax and matters related to the administration thereof when an assessment of that tax is subject to appeal to the Tax Commissioner under this chapter. Opinions issued pursuant to this section shall not be applicable as an interpretation of any other tax law.K\n\nRecord-keeping and audits. Every person who is assessable with a local mobile property tax or a local business tax shall keep sufficient records to enable the commissioner of the revenue or other assessing official to verify the correctness of the tax paid for the taxable years assessable and to enable the commissioner of the revenue or other assessing official to ascertain the correct amount of tax assessable for each of those years. All such records, books of accounts and other information shall be open to inspection and examination by the commissioner of the revenue or other assessing official in order to allow him to establish whether the tax is due within this jurisdiction. The commissioner of the revenue or other assessing official shall provide the taxpayer with the option to conduct the audit in the taxpayer’s local business office, if the records are maintained there. In the event the records are maintained outside this jurisdiction, copies of the appropriate books and records shall be sent to the commissioner’s or assessor’s office upon demand.","order_by":null,"text":{"0":{"id":225975,"text":"Definitions. For purposes of this section:\n\t\t\t“Amount in dispute,” when used with respect to taxes due or assessed, means the amount specifically identified in the administrative appeal or application for judicial review as disputed by the party filing such appeal or application.\n\t\t\t“Frivolous” means a finding, based upon specific facts, that the party asserting the appeal is unlikely to prevail upon the merits because the appeal is (i) not well grounded in fact; (ii) not warranted by existing law or a good faith argument for the extension, modification, or reversal of existing law; (iii) interposed for an improper purpose, such as to harass, to cause unnecessary delay in the payment of tax or a refund, or to create needless cost from the litigation; or (iv) otherwise frivolous.\n\t\t\t“Jeopardized by delay” means a finding, based upon specific facts, that a taxpayer designs to (i) depart quickly from the locality, (ii) remove his property therefrom, (iii) conceal himself or his property therein, or (iv) do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question.\n\t\t\t“Local business tax” means machinery and tools tax, business tangible personal property tax (including, without limitation, computer equipment), merchant’s capital tax, and a consumer utility tax where the amount in dispute exceeds $2,500 other than the tax collected on mobile telecommunication service as defined in § 58.1-3812.\n\t\t\t“Local mobile property tax” means the tangible personal property tax on airplanes, boats, campers, recreational vehicles, and trailers.\n\t\t\t“Taxpayer” includes a business required to collect a local consumer utility tax to the extent that the business is charged or assessed with such tax.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":225976,"text":"Administrative appeal to commissioner of the revenue or other assessing official.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":225977,"text":"Any person assessed with any local mobile property tax or local business tax as defined in this section may appeal such assessment within one year from the last day of the tax year for which such assessment is made, or within one year from the date of such assessment, whichever is later, to the commissioner of the revenue or other assessing official.","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":225978,"text":"The appeal shall be filed in good faith and sufficiently identify the taxpayer, the tax period covered by the challenged assessment, the amount in dispute, the remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer relies, and any other facts relevant to the taxpayer’s contention.","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":225979,"text":"The commissioner of the revenue or other assessing official may hold a conference with the taxpayer if requested by the taxpayer, or require submission of additional information and documents, an audit or further audits, or other evidence deemed necessary for a proper and equitable determination of the application.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"B4"},"5":{"id":225980,"text":"The assessment shall be deemed prima facie correct.","type":"section","prefixes":["B","4"],"prefix":"4","entire_prefix":"B4","prefix_anchor":"B4","level":2,"prior_prefix":"B3","next_prefix":"B5"},"6":{"id":225981,"text":"The commissioner of the revenue or other assessing official shall undertake a full review of the taxpayer’s claims and issue a written determination to the taxpayer setting forth the facts and arguments in support of his decision within 90 days after such appeal is filed. Such determination shall be accompanied by a written explanation of the taxpayer’s right to file an administrative appeal of the determination to the Tax Commissioner pursuant to subsection D.","type":"section","prefixes":["B","5"],"prefix":"5","entire_prefix":"B5","prefix_anchor":"B5","level":2,"prior_prefix":"B4","next_prefix":"B6"},"7":{"id":225982,"text":"Any taxpayer whose administrative appeal to the commissioner of the revenue or other assessing official pursuant to this subsection has been pending for more than one year without the issuance of a final determination may, upon not less than 30 days’ written notice to the commissioner of the revenue or other assessing official, elect to treat the application as denied and appeal the assessment to the Tax Commissioner in accordance with the provisions of subsection D. The Tax Commissioner shall not consider an appeal filed pursuant to the provisions of this subsection if he finds that the absence of a final determination on the part of the commissioner of the revenue or other assessing official was caused by the willful failure or refusal of the taxpayer to provide information requested and reasonably needed by the commissioner of the revenue or other assessing official to make his determination.","type":"section","prefixes":["B","6"],"prefix":"6","entire_prefix":"B6","prefix_anchor":"B6","level":2,"prior_prefix":"B5","next_prefix":"C"},"8":{"id":225983,"text":"Suspension of collection activity pending administrative appeal to commissioner of the revenue or other assessing official. Provided a timely and complete appeal is filed pursuant to subsection B, collection activity shall be suspended by the treasurer or other official responsible for the collection of such tax until a final determination is issued by the commissioner of the revenue or other assessing official, unless the treasurer or other collection official (i) determines that collection would be jeopardized by delay as defined in this section; or (ii) is advised by the commissioner of the revenue or other assessing official that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of subdivision A 2 e of § 58.1-3703.1, but no further penalty shall be imposed while collection action is suspended.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B6","next_prefix":"D"},"9":{"id":225984,"text":"Administrative appeal to Tax Commissioner.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D1"},"10":{"id":225985,"text":"Any person whose administrative appeal to the commissioner of the revenue or other assessing official pursuant to subsection B has been denied in whole or in part may appeal the determination of the commissioner of the revenue or other assessing official by filing an appeal with the Tax Commissioner and serving a copy of the appeal upon the commissioner of the revenue or other assessing official within 90 days of the date of the determination of the commissioner of the revenue or other assessing official. The appeal shall include a copy of the written determination of the commissioner of the revenue or other assessing official that is challenged, together with a statement of the facts and grounds upon which the taxpayer relies.","type":"section","prefixes":["D","1"],"prefix":"1","entire_prefix":"D1","prefix_anchor":"D1","level":2,"prior_prefix":"D","next_prefix":"D2"},"11":{"id":225986,"text":"The Tax Commissioner shall determine whether he has jurisdiction to hear the appeal within 30 days of receipt of the taxpayer’s appeal.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D1","next_prefix":"D3"},"12":{"id":225987,"text":"If the Tax Commissioner determines that he has jurisdiction, he shall provide the commissioner of the revenue or other assessing official with an opportunity to respond to the appeal and permit the commissioner of the revenue or other assessing official to participate in the proceedings. The Tax Commissioner shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer’s appeal, unless the taxpayer and the commissioner of the revenue or other assessing official are notified that a longer period will be required. Such longer period of time shall not exceed 60 days, and the Tax Commissioner shall notify the affected parties of the reason necessitating the longer period of time. If the Tax Commissioner is unable to issue a determination within the 60-day extension period due to the failure of an affected party to supply the Tax Commissioner with necessary information, the Tax Commissioner shall certify this fact in writing prior to the expiration of the extension period. The Tax Commissioner shall then issue his determination within 60 days of receipt of such necessary information.","type":"section","prefixes":["D","3"],"prefix":"3","entire_prefix":"D3","prefix_anchor":"D3","level":2,"prior_prefix":"D2","next_prefix":"D4"},"13":{"id":225988,"text":"The appeal shall be treated as an application pursuant to § 58.1-1821, and the Tax Commissioner may issue an order correcting such assessment of such property pursuant to § 58.1-1822, if the taxpayer has met the burden of proof provided in § 58.1-3987.","type":"section","prefixes":["D","4"],"prefix":"4","entire_prefix":"D4","prefix_anchor":"D4","level":2,"prior_prefix":"D3","next_prefix":"D5"},"14":{"id":225989,"text":"The Tax Commissioner shall not make a determination regarding the valuation or the method of valuation of property subject to any local tax other than a local business tax.","type":"section","prefixes":["D","5"],"prefix":"5","entire_prefix":"D5","prefix_anchor":"D5","level":2,"prior_prefix":"D4","next_prefix":"E"},"15":{"id":225990,"text":"Suspension of collection activity during administrative appeal to Tax Commissioner. On receipt of a notice of intent to file an appeal to the Tax Commissioner under subsection D, the treasurer or other official responsible for the collection of such tax shall further suspend collection activity until a final determination is issued by the Tax Commissioner, unless the treasurer or other collection official (i) determines that collection would be jeopardized by delay as defined in this section; or (ii) is advised by the commissioner or other assessing official that the taxpayer has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of subdivision A 2 e of § 58.1-3703.1, but no further penalty shall be imposed while collection action is suspended. The requirement that collection activity be suspended shall cease unless an appeal pursuant to subsection D is filed and served on the necessary parties within 30 days of the service of the notice of intent to file such appeal.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D5","next_prefix":"F"},"16":{"id":225991,"text":"Implementation of determination of Tax Commissioner. Promptly upon receipt of a final determination of the Tax Commissioner, the commissioner of the revenue or other local assessing official shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer consistent with the Tax Commissioner’s determination and shall provide that information to the taxpayer and to the treasurer or other official responsible for collection in accordance with the provisions of this subsection.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E","next_prefix":"F1"},"17":{"id":225992,"text":"If the determination of the Tax Commissioner sets forth a specific amount of tax due, the commissioner of the revenue or other assessing official shall certify this amount to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue a bill to the taxpayer for such amount due, together with interest accrued, within 30 days of the date of the determination of the Tax Commissioner.","type":"section","prefixes":["F","1"],"prefix":"1","entire_prefix":"F1","prefix_anchor":"F1","level":2,"prior_prefix":"F","next_prefix":"F2"},"18":{"id":225993,"text":"If the determination of the Tax Commissioner sets forth a specific amount of refund due, the commissioner of the revenue or other assessing official shall certify this amount to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue a payment to the taxpayer for such amount due, together with interest accrued, within 30 days of the date of the determination of the Tax Commissioner.","type":"section","prefixes":["F","2"],"prefix":"2","entire_prefix":"F2","prefix_anchor":"F2","level":2,"prior_prefix":"F1","next_prefix":"F3"},"19":{"id":225994,"text":"If the determination of the Tax Commissioner does not set forth a specific amount of tax due, or otherwise requires the commissioner of the revenue or other assessing official 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 commissioner of the revenue or other assessing official shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later. The commissioner of the revenue or other assessing official shall certify the new assessment to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection 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.","type":"section","prefixes":["F","3"],"prefix":"3","entire_prefix":"F3","prefix_anchor":"F3","level":2,"prior_prefix":"F2","next_prefix":"F4"},"20":{"id":225995,"text":"If the determination of the Tax Commissioner does not set forth a specific amount of refund due, or otherwise requires the commissioner of the revenue or other assessing official to undertake a new or revised assessment that will result in the determination of a refund of taxes previously paid, the commissioner of the revenue or other assessing official shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer within 60 days of the date of the determination of the Tax Commissioner, or within 60 days after receipt from the taxpayer of any additional information requested or reasonably required under the determination of the Tax Commissioner, whichever is later. The commissioner of the revenue or other assessing official shall certify the new assessment to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection 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.","type":"section","prefixes":["F","4"],"prefix":"4","entire_prefix":"F4","prefix_anchor":"F4","level":2,"prior_prefix":"F3","next_prefix":"G"},"21":{"id":225996,"text":"Judicial review of determination of Tax Commissioner. Following the issuance of a final determination of the Tax Commissioner pursuant to subsection D, the taxpayer or commissioner of the revenue or other assessing official may apply to the appropriate circuit court for judicial review of the determination, or any part thereof, pursuant to § 58.1-3984. In any such proceeding for judicial review of a determination of the Tax Commissioner, the burden shall be on the party challenging the determination of the Tax Commissioner, or any part thereof, to show that the ruling of the Tax Commissioner is erroneous with respect to the part challenged. Neither the Tax Commissioner nor the Department of Taxation shall be made a party to an application to correct an assessment merely because the Tax Commissioner has ruled on it.","type":"section","prefixes":["G"],"prefix":"G","entire_prefix":"G","prefix_anchor":"G","level":1,"prior_prefix":"F4","next_prefix":"H"},"22":{"id":225997,"text":"Suspension of payment of disputed amount of tax due upon taxpayer’s notice of intent to initiate judicial review.","type":"section","prefixes":["H"],"prefix":"H","entire_prefix":"H","prefix_anchor":"H","level":1,"prior_prefix":"G","next_prefix":"H1"},"23":{"id":225998,"text":"On receipt of a notice of intent to file an application for judicial review, pursuant to § 58.1-3984, of a determination of the Tax Commissioner pursuant to subsection D, and upon payment of the amount of the tax that is not in dispute together with any penalty and interest then due with respect to such undisputed portion of the tax, the treasurer or other collection official shall further suspend collection activity while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that (i) the taxpayer’s application for judicial review is frivolous, as defined in this section; (ii) collection would be jeopardized by delay, as defined in this section; or (iii) suspension of collection would cause substantial economic hardship to the locality. For purposes of determining whether substantial economic hardship to the locality would arise from a suspension of collection activity, the court shall consider the cumulative effect of then-pending appeals filed within the locality by different taxpayers that allege common claims or theories of relief.","type":"section","prefixes":["H","1"],"prefix":"1","entire_prefix":"H1","prefix_anchor":"H1","level":2,"prior_prefix":"H","next_prefix":"H2"},"24":{"id":225999,"text":"Upon a determination that the appeal is frivolous, that collection may be jeopardized by delay, or that suspension of collection would result in substantial economic hardship to the locality, the court may require the taxpayer to pay the amount in dispute or a portion thereof, or to provide surety for payment of the amount in dispute in a form acceptable to the court.","type":"section","prefixes":["H","2"],"prefix":"2","entire_prefix":"H2","prefix_anchor":"H2","level":2,"prior_prefix":"H1","next_prefix":"H3"},"25":{"id":226000,"text":"No suspension of collection activity shall be required if the application for judicial review fails to identify with particularity the amount in dispute.","type":"section","prefixes":["H","3"],"prefix":"3","entire_prefix":"H3","prefix_anchor":"H3","level":2,"prior_prefix":"H2","next_prefix":"H4"},"26":{"id":226001,"text":"The requirement that collection activity be suspended shall cease unless an application for judicial review pursuant to § 58.1-3984 is filed and served on the necessary parties within 30 days of the service of the notice of intent to file such application.","type":"section","prefixes":["H","4"],"prefix":"4","entire_prefix":"H4","prefix_anchor":"H4","level":2,"prior_prefix":"H3","next_prefix":"H5"},"27":{"id":226002,"text":"The suspension of collection activity authorized by this subdivision shall not be applicable to any appeal of a local business tax or local mobile property tax that is initiated by the direct filing of an action pursuant to § 58.1-3984 without prior exhaustion of the appeals provided by subsections B and D.","type":"section","prefixes":["H","5"],"prefix":"5","entire_prefix":"H5","prefix_anchor":"H5","level":2,"prior_prefix":"H4","next_prefix":"I"},"28":{"id":226003,"text":"Suspension of payment of disputed amount of refund due upon locality’s notice of intent to initiate judicial review.","type":"section","prefixes":["I"],"prefix":"I","entire_prefix":"I","prefix_anchor":"I","level":1,"prior_prefix":"H5","next_prefix":"I1"},"29":{"id":226004,"text":"Payment of any refund determined to be due pursuant to the determination of the Tax Commissioner shall be suspended if the locality assessing the tax serves upon the taxpayer, within 60 days of the date of the determination of the Tax Commissioner, a notice of intent to file an application for judicial review of the Tax Commissioner’s determination pursuant to § 58.1-3984 and pays the amount of the refund not in dispute, including tax and accrued interest. Payment of such refund shall remain suspended while the court retains jurisdiction unless the court, upon appropriate motion after notice and an opportunity to be heard, determines that the locality’s application for judicial review is frivolous, as defined in this section.","type":"section","prefixes":["I","1"],"prefix":"1","entire_prefix":"I1","prefix_anchor":"I1","level":2,"prior_prefix":"I","next_prefix":"I2"},"30":{"id":226005,"text":"No suspension of refund activity shall be permitted if the locality’s application for judicial review fails to identify with particularity the amount in dispute.","type":"section","prefixes":["I","2"],"prefix":"2","entire_prefix":"I2","prefix_anchor":"I2","level":2,"prior_prefix":"I1","next_prefix":"I3"},"31":{"id":226006,"text":"The requirement that the obligation to make a refund be suspended shall cease unless an application for judicial review pursuant to § 58.1-3984 is filed and served on the necessary parties within 30 days of the service of the notice of intent to file such application.","type":"section","prefixes":["I","3"],"prefix":"3","entire_prefix":"I3","prefix_anchor":"I3","level":2,"prior_prefix":"I2","next_prefix":"J"},"32":{"id":226007,"text":"Rulings and advisory opinions.","type":"section","prefixes":["J"],"prefix":"J","entire_prefix":"J","prefix_anchor":"J","level":1,"prior_prefix":"I3","next_prefix":"J1"},"33":{"id":226008,"text":"Written rulings from commissioner of the revenue or other assessing official. Any taxpayer or authorized representative of a taxpayer may request a written ruling regarding the application of a local mobile property tax or a local business tax to a specific situation from the commissioner of the revenue or other assessing official. Any taxpayer requesting such a ruling shall provide all facts relevant to the situation and may present a rationale for the basis of an interpretation of the law most favorable to the taxpayer. Any misrepresentation or change in the applicable law or the factual situation as presented in the ruling request shall invalidate any such ruling issued. A written ruling may be revoked or amended prospectively if (i) there is a change in the law, a court decision, or the guidelines issued by the Department of Taxation upon which the ruling was based or (ii) the commissioner of the revenue or other assessing official notifies the taxpayer of a change in the policy or interpretation upon which the ruling was based. However, any taxpayer who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect.","type":"section","prefixes":["J","1"],"prefix":"1","entire_prefix":"J1","prefix_anchor":"J1","level":2,"prior_prefix":"J","next_prefix":"J2"},"34":{"id":226009,"text":"Advisory opinions of the Tax Commissioner. The Tax Commissioner shall have the authority to issue advisory written opinions in specific cases as requested to interpret a local business tax and matters related to the administration thereof when an assessment of that tax is subject to appeal to the Tax Commissioner under this chapter. Opinions issued pursuant to this section shall not be applicable as an interpretation of any other tax law.","type":"section","prefixes":["J","2"],"prefix":"2","entire_prefix":"J2","prefix_anchor":"J2","level":2,"prior_prefix":"J1","next_prefix":"K"},"35":{"id":226010,"text":"Record-keeping and audits. Every person who is assessable with a local mobile property tax or a local business tax shall keep sufficient records to enable the commissioner of the revenue or other assessing official to verify the correctness of the tax paid for the taxable years assessable and to enable the commissioner of the revenue or other assessing official to ascertain the correct amount of tax assessable for each of those years. All such records, books of accounts and other information shall be open to inspection and examination by the commissioner of the revenue or other assessing official in order to allow him to establish whether the tax is due within this jurisdiction. The commissioner of the revenue or other assessing official shall provide the taxpayer with the option to conduct the audit in the taxpayer’s local business office, if the records are maintained there. In the event the records are maintained outside this jurisdiction, copies of the appropriate books and records shall be sent to the commissioner’s or assessor’s office upon demand.","type":"section","prefixes":["K"],"prefix":"K","entire_prefix":"K","prefix_anchor":"K","level":1,"prior_prefix":"J2"}},"ancestry":[{"id":15377,"edition_id":1,"name":"Correction of Assessments, Remedies and Refunds","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13043,"metadata":{},"date_created":"2026-06-26 03:54:27","date_modified":"2026-06-26 03:54:27","permalink":{"id":259003,"object_type":"structure","relational_id":15377,"identifier":"5","token":"58.1\/III\/39\/5","url":"\/58.1\/III\/39\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13043,"edition_id":1,"name":"Enforcement, Collection, Refunds, Remedies and Review of Local Taxes","identifier":"39","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:44:10","date_modified":"2026-06-26 03:44:10","permalink":{"id":258657,"object_type":"structure","relational_id":13043,"identifier":"39","token":"58.1\/III\/39","url":"\/58.1\/III\/39\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":64276,"structure_id":15377,"section_number":"58.1-3980","catch_line":"Application to commissioner of the revenue or other official for correction","url":"\/58.1-3980\/","token":"58.1\/III\/39\/5\/58.1-3980","metadata":false},{"id":60797,"structure_id":15377,"section_number":"58.1-3981","catch_line":"Correction by commissioner or other official performing his duties","url":"\/58.1-3981\/","token":"58.1\/III\/39\/5\/58.1-3981","metadata":false},{"id":81054,"structure_id":15377,"section_number":"58.1-3982","catch_line":"Appeal by locality","url":"\/58.1-3982\/","token":"58.1\/III\/39\/5\/58.1-3982","metadata":false},{"id":81647,"structure_id":15377,"section_number":"58.1-3983","catch_line":"Remedy not to affect right to apply to court","url":"\/58.1-3983\/","token":"58.1\/III\/39\/5\/58.1-3983","metadata":false},{"id":61894,"structure_id":15377,"section_number":"58.1-3983.1","catch_line":"Appeals and rulings of local taxes","url":"\/58.1-3983.1\/","token":"58.1\/III\/39\/5\/58.1-3983.1","metadata":false},{"id":66459,"structure_id":15377,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","url":"\/58.1-3984\/","token":"58.1\/III\/39\/5\/58.1-3984","metadata":false},{"id":74227,"structure_id":15377,"section_number":"58.1-3985","catch_line":"Section 58.1-3984 not applicable to applications for correction of assessments for local improvements","url":"\/58.1-3985\/","token":"58.1\/III\/39\/5\/58.1-3985","metadata":false},{"id":75690,"structure_id":15377,"section_number":"58.1-3986","catch_line":"Correction of double assessments; time for filing","url":"\/58.1-3986\/","token":"58.1\/III\/39\/5\/58.1-3986","metadata":false},{"id":87131,"structure_id":15377,"section_number":"58.1-3987","catch_line":"Action of court","url":"\/58.1-3987\/","token":"58.1\/III\/39\/5\/58.1-3987","metadata":false},{"id":82649,"structure_id":15377,"section_number":"58.1-3988","catch_line":"Effect of order","url":"\/58.1-3988\/","token":"58.1\/III\/39\/5\/58.1-3988","metadata":false},{"id":86629,"structure_id":15377,"section_number":"58.1-3989","catch_line":"Remedy applicable upon general reassessments; all changes to be certified to commissioners","url":"\/58.1-3989\/","token":"58.1\/III\/39\/5\/58.1-3989","metadata":false},{"id":76480,"structure_id":15377,"section_number":"58.1-3990","catch_line":"Refunds of local taxes erroneously paid","url":"\/58.1-3990\/","token":"58.1\/III\/39\/5\/58.1-3990","metadata":false},{"id":58559,"structure_id":15377,"section_number":"58.1-3991","catch_line":"Repealed","url":"\/58.1-3991\/","token":"58.1\/III\/39\/5\/58.1-3991","metadata":false},{"id":81841,"structure_id":15377,"section_number":"58.1-3992","catch_line":"Appeal","url":"\/58.1-3992\/","token":"58.1\/III\/39\/5\/58.1-3992","metadata":false},{"id":81500,"structure_id":15377,"section_number":"58.1-3993","catch_line":"No injunctions against assessment or collection of taxes","url":"\/58.1-3993\/","token":"58.1\/III\/39\/5\/58.1-3993","metadata":false},{"id":84655,"structure_id":15377,"section_number":"58.1-3994","catch_line":"Offers in compromise with respect to local taxes","url":"\/58.1-3994\/","token":"58.1\/III\/39\/5\/58.1-3994","metadata":false},{"id":84149,"structure_id":15377,"section_number":"58.1-3995","catch_line":"Effect of application for correction of assessment or appeal upon applications for local permits and licenses","url":"\/58.1-3995\/","token":"58.1\/III\/39\/5\/58.1-3995","metadata":false}],"previous_section":{"id":81647,"structure_id":15377,"section_number":"58.1-3983","catch_line":"Remedy not to affect right to apply to court","url":"\/58.1-3983\/","token":"58.1\/III\/39\/5\/58.1-3983","metadata":false},"next_section":{"id":66459,"structure_id":15377,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","url":"\/58.1-3984\/","token":"58.1\/III\/39\/5\/58.1-3984","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3983.1\/","history_text":"

This law was first created in 1999. The record of its establishment is cataloged in chapters 202<\/a> and 470<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 5 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2002, chapter 525<\/a>; in 2003, chapter 196<\/a>; in 2004, chapters 527<\/a> and 534<\/a>; in 2005, chapter 927<\/a>; in 2006, chapter 611<\/a>.<\/p>","references":[{"id":87178,"section_number":"58.1-3103","catch_line":"When commissioners begin work; commissioners to make assessments","order_by":null,"url":"\/58.1-3103\/"},{"id":75221,"section_number":"58.1-3510.4","catch_line":"Short-term rental property; short-term rental businesses","order_by":null,"url":"\/58.1-3510.4\/"},{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"},{"id":84655,"section_number":"58.1-3994","catch_line":"Offers in compromise with respect to local taxes","order_by":null,"url":"\/58.1-3994\/"},{"id":84149,"section_number":"58.1-3995","catch_line":"Effect of application for correction of assessment or appeal upon applications for local permits and licenses","order_by":null,"url":"\/58.1-3995\/"}],"refers_to":[{"id":76759,"section_number":"58.1-1821","catch_line":"Application to Tax Commissioner for correction","order_by":null,"url":"\/58.1-1821\/"},{"id":55503,"section_number":"58.1-1822","catch_line":"Action of Tax Commissioner on application for correction","order_by":null,"url":"\/58.1-1822\/"},{"id":73408,"section_number":"58.1-3703.1","catch_line":"Uniform ordinance provisions","order_by":null,"url":"\/58.1-3703.1\/"},{"id":85368,"section_number":"58.1-3812","catch_line":"Repealed","order_by":null,"url":"\/58.1-3812\/"},{"id":66459,"section_number":"58.1-3984","catch_line":"Application to court to correct erroneous assessments of local levies generally","order_by":null,"url":"\/58.1-3984\/"}],"permalink":{"id":259021,"object_type":"law","relational_id":61894,"identifier":"58.1-3983.1","token":"58.1\/III\/39\/5\/58.1-3983.1","url":"\/58.1-3983.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3983.1\/","token":"58.1\/III\/39\/5\/58.1-3983.1","dublin_core":{"Title":"Appeals and rulings of local taxes","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3983.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Definitions. For purposes of this section:\n\t\t\t“Amount in dispute,” when used with respect to taxes due or assessed, means the amount specifically identified in the administrative appeal<\/span> or application for judicial review as disputed by the party<\/span> filing such appeal<\/span> or application.\n\t\t\t“Frivolous<\/span>” means a finding<\/span>, based upon specific facts<\/span>, that the party<\/span> asserting the appeal<\/span> is unlikely to prevail upon the merits because the appeal<\/span> is (i) not well grounded in fact<\/span>; (ii) not warranted by existing law<\/span> or a good faith argument for the extension, modification, or reversal of existing law<\/span>; (iii) interposed for an improper purpose, such as to harass, to cause unnecessary delay in the payment of tax or a refund, or to create needless cost from the litigation<\/span>; or (iv) otherwise frivolous<\/span>.\n\t\t\t“Jeopardized by delay<\/span>” means a finding<\/span>, based upon specific facts<\/span>, that a taxpayer<\/span> designs to (i) depart quickly from the locality, (ii) remove his property therefrom, (iii) conceal himself or his property therein, or (iv) do any other act tending to prejudice, or to render wholly or partially ineffectual, proceedings to collect the tax for the period in question.\n\t\t\t“Local business tax<\/span>” means machinery and tools tax, business tangible personal property tax (including, without limitation, computer equipment), merchant’s capital tax, and a consumer utility tax where the amount in dispute exceeds $2,500 other than the tax collected on mobile telecommunication service as defined in § 58.1-3812<\/a>.\n\t\t\t“Local mobile property tax<\/span>” means the tangible personal property tax on airplanes, boats, campers, recreational vehicles, and trailers.\n\t\t\t“Taxpayer<\/span>” includes a business required to collect a local consumer utility tax to the extent that the business is charged or assessed with such tax. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Administrative appeal<\/span> to commissioner of the revenue or other assessing official. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Any person assessed with any local mobile property tax<\/span> or local business tax<\/span> as defined in this section may appeal<\/span> such assessment within one year from the last day of the tax year for which such assessment is made, or within one year from the date of such assessment, whichever is later, to the commissioner of the revenue or other assessing official. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The appeal<\/span> shall be filed in good faith and sufficiently identify the taxpayer<\/span>, the tax period covered by the challenged assessment, the amount in dispute, the remedy sought, each alleged error in the assessment, the grounds upon which the taxpayer<\/span> relies, and any other facts<\/span> relevant to the taxpayer<\/span>’s contention. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The commissioner of the revenue or other assessing official may hold a conference with the taxpayer<\/span> if requested by the taxpayer<\/span>, or require submission of additional information and documents, an audit or further audits, or other evidence<\/span> deemed necessary for a proper and equitable<\/span> determination of the application. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The assessment shall be deemed prima facie correct. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The commissioner of the revenue or other assessing official shall undertake a full review of the taxpayer<\/span>’s claims and issue<\/span> a written determination to the taxpayer<\/span> setting forth the facts<\/span> and arguments in support of his decision within 90 days after such appeal<\/span> is filed. Such determination shall be accompanied by a written explanation of the taxpayer<\/span>’s right to file an administrative appeal<\/span> of the determination to the Tax Commissioner<\/span> pursuant to subsection D. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Any taxpayer<\/span> whose administrative appeal<\/span> to the commissioner of the revenue or other assessing official pursuant to this subsection has been pending for more than one year without the issuance of a final determination may, upon not less than 30 days’ written notice to the commissioner of the revenue or other assessing official, elect to treat the application as denied and appeal<\/span> the assessment to the Tax Commissioner<\/span> in accordance with the provisions of subsection D. The Tax Commissioner<\/span> shall not consider an appeal<\/span> filed pursuant to the provisions of this subsection if he finds that the absence of a final determination on the part of the commissioner of the revenue or other assessing official was caused by the willful failure or refusal of the taxpayer<\/span> to provide information requested and reasonably needed by the commissioner of the revenue or other assessing official to make his determination. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Suspension of collection activity pending administrative appeal<\/span> to commissioner of the revenue or other assessing official. Provided a timely and complete appeal<\/span> is filed pursuant to subsection B, collection activity shall be suspended by the treasurer or other official responsible for the collection of such tax until a final determination is issued by the commissioner of the revenue or other assessing official, unless the treasurer or other collection official (i) determines that collection would be jeopardized by delay<\/span> as defined in this section; or (ii) is advised by the commissioner of the revenue or other assessing official that the taxpayer<\/span> has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of subdivision A 2 e of § 58.1-3703.1<\/a>, but no further penalty<\/span> shall be imposed while collection action is suspended. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Administrative appeal<\/span> to Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Any person whose administrative appeal<\/span> to the commissioner of the revenue or other assessing official pursuant to subsection B has been denied in whole or in part may appeal<\/span> the determination of the commissioner of the revenue or other assessing official by filing an appeal<\/span> with the Tax Commissioner<\/span> and serving a copy of the appeal<\/span> upon the commissioner of the revenue or other assessing official within 90 days of the date of the determination of the commissioner of the revenue or other assessing official. The appeal<\/span> shall include a copy of the written determination of the commissioner of the revenue or other assessing official that is challenged, together with a statement of the facts<\/span> and grounds upon which the taxpayer<\/span> relies. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> The Tax Commissioner<\/span> shall determine whether he has jurisdiction<\/span> to hear the appeal<\/span> within 30 days of receipt of the taxpayer<\/span>’s appeal<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> If the Tax Commissioner<\/span> determines that he has jurisdiction<\/span>, he shall provide the commissioner of the revenue or other assessing official with an opportunity to respond to the appeal<\/span> and permit the commissioner of the revenue or other assessing official to participate in the proceedings. The Tax Commissioner<\/span> shall issue<\/span> a determination to the taxpayer<\/span> within 90 days of receipt of the taxpayer<\/span>’s appeal<\/span>, unless the taxpayer<\/span> and the commissioner of the revenue or other assessing official are notified that a longer period will be required. Such longer period of time shall not exceed 60 days, and the Tax Commissioner<\/span> shall notify the affected parties of the reason necessitating the longer period of time. If the Tax Commissioner<\/span> is unable to issue<\/span> a determination within the 60-day extension period due to the failure of an affected party<\/span> to supply the Tax Commissioner<\/span> with necessary information, the Tax Commissioner<\/span> shall certify this fact<\/span> in writing prior to the expiration of the extension period. The Tax Commissioner<\/span> shall then issue<\/span> his determination within 60 days of receipt of such necessary information. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The appeal<\/span> shall be treated as an application pursuant to § 58.1-1821<\/a>, and the Tax Commissioner<\/span> may issue<\/span> an order<\/span> correcting such assessment of such property pursuant to § 58.1-1822<\/a>, if the taxpayer<\/span> has met the burden of proof<\/span> provided in § 58.1-3987<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The Tax Commissioner<\/span> shall not make a determination regarding the valuation or the method of valuation of property subject to any local tax other than a local business tax<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Suspension of collection activity during administrative appeal<\/span> to Tax Commissioner<\/span>. On receipt of a notice of intent<\/span> to file an appeal<\/span> to the Tax Commissioner<\/span> under subsection D, the treasurer or other official responsible for the collection of such tax shall further suspend collection activity until a final determination is issued by the Tax Commissioner<\/span>, unless the treasurer or other collection official (i) determines that collection would be jeopardized by delay<\/span> as defined in this section; or (ii) is advised by the commissioner or other assessing official that the taxpayer<\/span> has not responded to a request for relevant information after a reasonable time. Interest shall accrue in accordance with the provisions of subdivision A 2 e of § 58.1-3703.1<\/a>, but no further penalty<\/span> shall be imposed while collection action is suspended. The requirement that collection activity be suspended shall cease unless an appeal<\/span> pursuant to subsection D is filed and served on the necessary parties within 30 days of the service of the notice of intent<\/span> to file such appeal<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> Implementation of determination of Tax Commissioner<\/span>. Promptly upon receipt of a final determination of the Tax Commissioner<\/span>, the commissioner of the revenue or other local assessing official shall take those steps necessary to calculate the amount of tax owed by or refund due to the taxpayer<\/span> consistent with the Tax Commissioner<\/span>’s determination and shall provide that information to the taxpayer<\/span> and to the treasurer or other official responsible for collection in accordance with the provisions of this subsection. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> If the determination of the Tax Commissioner<\/span> sets forth a specific amount of tax due, the commissioner of the revenue or other assessing official shall certify this amount to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue<\/span> a bill to the taxpayer<\/span> for such amount due, together with interest accrued, within 30 days of the date of the determination of the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> If the determination of the Tax Commissioner<\/span> sets forth a specific amount of refund due, the commissioner of the revenue or other assessing official shall certify this amount to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue<\/span> a payment to the taxpayer<\/span> for such amount due, together with interest accrued, within 30 days of the date of the determination of the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> If the determination of the Tax Commissioner<\/span> does not set forth a specific amount of tax due, or otherwise requires the commissioner of the revenue or other assessing official 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 commissioner of the revenue or other assessing official shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer<\/span> within 60 days of the date of the determination of the Tax Commissioner<\/span>, or within 60 days after receipt from the taxpayer<\/span> of any additional information requested or reasonably required under the determination of the Tax Commissioner<\/span>, whichever is later. The commissioner of the revenue or other assessing official shall certify the new assessment to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue<\/span> a bill to the taxpayer<\/span> for the amount due, together with interest accrued, within 30 days of the date of the new assessment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> If the determination of the Tax Commissioner<\/span> does not set forth a specific amount of refund due, or otherwise requires the commissioner of the revenue or other assessing official to undertake a new or revised assessment that will result in the determination of a refund of taxes previously paid, the commissioner of the revenue or other assessing official shall promptly commence the steps necessary to undertake such new or revised assessment, and provide the same to the taxpayer<\/span> within 60 days of the date of the determination of the Tax Commissioner<\/span>, or within 60 days after receipt from the taxpayer<\/span> of any additional information requested or reasonably required under the determination of the Tax Commissioner<\/span>, whichever is later. The commissioner of the revenue or other assessing official shall certify the new assessment to the treasurer or other official responsible for collection, and the treasurer or other official responsible for collection shall issue<\/span> a refund to the taxpayer<\/span> for the amount of tax due, together with interest accrued, within 30 days of the date of the new assessment. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

G.<\/span> Judicial review of determination of Tax Commissioner<\/span>. Following the issuance of a final determination of the Tax Commissioner<\/span> pursuant to subsection D, the taxpayer<\/span> or commissioner of the revenue or other assessing official may apply to the appropriate circuit<\/span> court<\/span> for judicial review of the determination, or any part thereof, pursuant to § 58.1-3984<\/a>. In any such proceeding for judicial review of a determination of the Tax Commissioner<\/span>, the burden shall be on the party<\/span> challenging the determination of the Tax Commissioner<\/span>, or any part thereof, to show that the ruling of the Tax Commissioner<\/span> is erroneous with respect to the part challenged. Neither the Tax Commissioner<\/span> nor the Department<\/span> of Taxation shall be made a party<\/span> to an application to correct an assessment merely because the Tax Commissioner<\/span> has ruled on it. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

H.<\/span> Suspension of payment of disputed amount of tax due upon taxpayer<\/span>’s notice of intent<\/span> to initiate judicial review. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> On receipt of a notice of intent<\/span> to file an application for judicial review, pursuant to § 58.1-3984<\/a>, of a determination of the Tax Commissioner<\/span> pursuant to subsection D, and upon payment of the amount of the tax that is not in dispute together with any penalty<\/span> and interest then due with respect to such undisputed portion of the tax, the treasurer or other collection official shall further suspend collection activity while the court<\/span> retains jurisdiction<\/span> unless the court<\/span>, upon appropriate motion<\/span> after notice and an opportunity to be heard, determines that (i) the taxpayer<\/span>’s application for judicial review is frivolous<\/span>, as defined in this section; (ii) collection would be jeopardized by delay<\/span>, as defined in this section; or (iii) suspension of collection would cause substantial economic hardship to the locality. For purposes of determining whether substantial economic hardship to the locality would arise from a suspension of collection activity, the court<\/span> shall consider the cumulative effect of then-pending appeals<\/span> filed within the locality by different taxpayers<\/span> that allege common claims or theories of relief. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Upon a determination that the appeal<\/span> is frivolous<\/span>, that collection may be jeopardized by delay<\/span>, or that suspension of collection would result in substantial economic hardship to the locality, the court<\/span> may require the taxpayer<\/span> to pay the amount in dispute or a portion thereof, or to provide surety<\/span> for payment of the amount in dispute in a form acceptable to the court<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> No suspension of collection activity shall be required if the application for judicial review fails to identify with particularity the amount in dispute. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> The requirement that collection activity be suspended shall cease unless an application for judicial review pursuant to § 58.1-3984<\/a> is filed and served on the necessary parties within 30 days of the service of the notice of intent<\/span> to file such application. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> The suspension of collection activity authorized by this subdivision shall not be applicable to any appeal<\/span> of a local business tax<\/span> or local mobile property tax<\/span> that is initiated by the direct filing of an action pursuant to § 58.1-3984<\/a> without prior exhaustion of the appeals<\/span> provided by subsections B and D. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

I.<\/span> Suspension of payment of disputed amount of refund due upon locality’s notice of intent<\/span> to initiate judicial review. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Payment of any refund determined to be due pursuant to the determination of the Tax Commissioner<\/span> shall be suspended if the locality assessing the tax serves upon the taxpayer<\/span>, within 60 days of the date of the determination of the Tax Commissioner<\/span>, a notice of intent<\/span> to file an application for judicial review of the Tax Commissioner<\/span>’s determination pursuant to § 58.1-3984<\/a> and pays the amount of the refund not in dispute, including tax and accrued interest. Payment of such refund shall remain suspended while the court<\/span> retains jurisdiction<\/span> unless the court<\/span>, upon appropriate motion<\/span> after notice and an opportunity to be heard, determines that the locality’s application for judicial review is frivolous<\/span>, as defined in this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> No suspension of refund activity shall be permitted if the locality’s application for judicial review fails to identify with particularity the amount in dispute. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> The requirement that the obligation to make a refund be suspended shall cease unless an application for judicial review pursuant to § 58.1-3984<\/a> is filed and served on the necessary parties within 30 days of the service of the notice of intent<\/span> to file such application. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

J.<\/span> Rulings and advisory opinions<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Written rulings from commissioner of the revenue or other assessing official. Any taxpayer<\/span> or authorized representative of a taxpayer<\/span> may request a written ruling regarding the application of a local mobile property tax<\/span> or a local business tax<\/span> to a specific situation from the commissioner of the revenue or other assessing official. Any taxpayer<\/span> requesting such a ruling shall provide all facts<\/span> relevant to the situation and may present a rationale for the basis of an interpretation of the law<\/span> most favorable to the taxpayer<\/span>. Any misrepresentation or change in the applicable law<\/span> or the factual situation as presented in the ruling request shall invalidate any such ruling issued. A written ruling may be revoked or amended prospectively if (i) there is a change in the law<\/span>, a court<\/span> decision, or the guidelines issued by the Department<\/span> of Taxation upon which the ruling was based or (ii) the commissioner of the revenue or other assessing official notifies the taxpayer<\/span> of a change in the policy or interpretation upon which the ruling was based. However, any taxpayer<\/span> who acts on a written ruling which later becomes invalid shall be deemed to have acted in good faith during the period in which such ruling was in effect. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Advisory opinions<\/span> of the Tax Commissioner<\/span>. The Tax Commissioner<\/span> shall have the authority to issue<\/span> advisory written opinions<\/span> in specific cases as requested to interpret a local business tax<\/span> and matters related to the administration thereof when an assessment of that tax is subject to appeal<\/span> to the Tax Commissioner<\/span> under this chapter. Opinions<\/span> issued pursuant to this section shall not be applicable as an interpretation of any other tax law<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

K.<\/span> Record-keeping and audits. Every person who is assessable with a local mobile property tax<\/span> or a local business tax<\/span> shall keep sufficient records to enable the commissioner of the revenue or other assessing official to verify the correctness of the tax paid for the taxable years assessable and to enable the commissioner of the revenue or other assessing official to ascertain the correct amount of tax assessable for each of those years. All such records, books of accounts and other information shall be open to inspection and examination by the commissioner of the revenue or other assessing official in order<\/span> to allow him to establish whether the tax is due within this jurisdiction<\/span>. The commissioner of the revenue or other assessing official shall provide the taxpayer<\/span> with the option to conduct the audit in the taxpayer<\/span>’s local business office, if the records are maintained there. In the event the records are maintained outside this jurisdiction<\/span>, copies of the appropriate books and records shall be sent to the commissioner’s or assessor’s office upon demand. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAPPEALS AND RULINGS OF LOCAL TAXES (\u00a7 58.1-3983.1)\n\nA. Definitions. For purposes of this section:\n\t\t\t“Amount in dispute,” when used with respect to taxes due or\nassessed, means the amount specifically identified in the administrative appeal\nor application for judicial review as disputed by the party filing such appeal\nor application.\n\t\t\t“Frivolous” means a finding, based upon specific facts, that the\nparty asserting the appeal is unlikely to prevail upon the merits because the\nappeal is (i) not well grounded in fact; (ii) not warranted by existing law or a\ngood faith argument for the extension, modification, or reversal of existing\nlaw; (iii) interposed for an improper purpose, such as to harass, to cause\nunnecessary delay in the payment of tax or a refund, or to create needless cost\nfrom the litigation; or (iv) otherwise frivolous.\n\t\t\t“Jeopardized by delay” means a finding, based upon specific\nfacts, that a taxpayer designs to (i) depart quickly from the locality, (ii)\nremove his property therefrom, (iii) conceal himself or his property therein, or\n(iv) do any other act tending to prejudice, or to render wholly or partially\nineffectual, proceedings to collect the tax for the period in question.\n\t\t\t“Local business tax” means machinery and tools tax, business\ntangible personal property tax (including, without limitation, computer\nequipment), merchant’s capital tax, and a consumer utility tax where the\namount in dispute exceeds $2,500 other than the tax collected on mobile\ntelecommunication service as defined in § 58.1-3812.\n\t\t\t“Local mobile property tax” means the tangible personal property\ntax on airplanes, boats, campers, recreational vehicles, and trailers.\n\t\t\t“Taxpayer” includes a business required to collect a local\nconsumer utility tax to the extent that the business is charged or assessed with\nsuch tax.\n\nB. Administrative appeal to commissioner of the revenue or other assessing\nofficial.\n\n 1. Any person assessed with any local mobile property tax or local business\n tax as defined in this section may appeal such assessment within one year from\n the last day of the tax year for which such assessment is made, or within one\n year from the date of such assessment, whichever is later, to the commissioner\n of the revenue or other assessing official.\n\n 2. The appeal shall be filed in good faith and sufficiently identify the\n taxpayer, the tax period covered by the challenged assessment, the amount in\n dispute, the remedy sought, each alleged error in the assessment, the grounds\n upon which the taxpayer relies, and any other facts relevant to the\n taxpayer’s contention.\n\n 3. The commissioner of the revenue or other assessing official may hold a\n conference with the taxpayer if requested by the taxpayer, or require\n submission of additional information and documents, an audit or further\n audits, or other evidence deemed necessary for a proper and equitable\n determination of the application.\n\n 4. The assessment shall be deemed prima facie correct.\n\n 5. The commissioner of the revenue or other assessing official shall undertake\n a full review of the taxpayer’s claims and issue a written determination\n to the taxpayer setting forth the facts and arguments in support of his\n decision within 90 days after such appeal is filed. Such determination shall\n be accompanied by a written explanation of the taxpayer’s right to file\n an administrative appeal of the determination to the Tax Commissioner pursuant\n to subsection D.\n\n 6. Any taxpayer whose administrative appeal to the commissioner of the revenue\n or other assessing official pursuant to this subsection has been pending for\n more than one year without the issuance of a final determination may, upon not\n less than 30 days’ written notice to the commissioner of the revenue or\n other assessing official, elect to treat the application as denied and appeal\n the assessment to the Tax Commissioner in accordance with the provisions of\n subsection D. The Tax Commissioner shall not consider an appeal filed pursuant\n to the provisions of this subsection if he finds that the absence of a final\n determination on the part of the commissioner of the revenue or other\n assessing official was caused by the willful failure or refusal of the\n taxpayer to provide information requested and reasonably needed by the\n commissioner of the revenue or other assessing official to make his\n determination.\n\nC. Suspension of collection activity pending administrative appeal to\ncommissioner of the revenue or other assessing official. Provided a timely and\ncomplete appeal is filed pursuant to subsection B, collection activity shall be\nsuspended by the treasurer or other official responsible for the collection of\nsuch tax until a final determination is issued by the commissioner of the\nrevenue or other assessing official, unless the treasurer or other collection\nofficial (i) determines that collection would be jeopardized by delay as defined\nin this section; or (ii) is advised by the commissioner of the revenue or other\nassessing official that the taxpayer has not responded to a request for relevant\ninformation after a reasonable time. Interest shall accrue in accordance with\nthe provisions of subdivision A 2 e of § 58.1-3703.1, but no further\npenalty shall be imposed while collection action is suspended.\n\nD. Administrative appeal to Tax Commissioner.\n\n 1. Any person whose administrative appeal to the commissioner of the revenue\n or other assessing official pursuant to subsection B has been denied in whole\n or in part may appeal the determination of the commissioner of the revenue or\n other assessing official by filing an appeal with the Tax Commissioner and\n serving a copy of the appeal upon the commissioner of the revenue or other\n assessing official within 90 days of the date of the determination of the\n commissioner of the revenue or other assessing official. The appeal shall\n include a copy of the written determination of the commissioner of the revenue\n or other assessing official that is challenged, together with a statement of\n the facts and grounds upon which the taxpayer relies.\n\n 2. The Tax Commissioner shall determine whether he has jurisdiction to hear\n the appeal within 30 days of receipt of the taxpayer’s appeal.\n\n 3. If the Tax Commissioner determines that he has jurisdiction, he shall\n provide the commissioner of the revenue or other assessing official with an\n opportunity to respond to the appeal and permit the commissioner of the\n revenue or other assessing official to participate in the proceedings. The Tax\n Commissioner shall issue a determination to the taxpayer within 90 days of\n receipt of the taxpayer’s appeal, unless the taxpayer and the\n commissioner of the revenue or other assessing official are notified that a\n longer period will be required. Such longer period of time shall not exceed 60\n days, and the Tax Commissioner shall notify the affected parties of the reason\n necessitating the longer period of time. If the Tax Commissioner is unable to\n issue a determination within the 60-day extension period due to the failure of\n an affected party to supply the Tax Commissioner with necessary information,\n the Tax Commissioner shall certify this fact in writing prior to the\n expiration of the extension period. The Tax Commissioner shall then issue his\n determination within 60 days of receipt of such necessary information.\n\n 4. The appeal shall be treated as an application pursuant to § 58.1-1821,\n and the Tax Commissioner may issue an order correcting such assessment of such\n property pursuant to § 58.1-1822, if the taxpayer has met the burden of\n proof provided in § 58.1-3987.\n\n 5. The Tax Commissioner shall not make a determination regarding the valuation\n or the method of valuation of property subject to any local tax other than a\n local business tax.\n\nE. Suspension of collection activity during administrative appeal to Tax\nCommissioner. On receipt of a notice of intent to file an appeal to the Tax\nCommissioner under subsection D, the treasurer or other official responsible for\nthe collection of such tax shall further suspend collection activity until a\nfinal determination is issued by the Tax Commissioner, unless the treasurer or\nother collection official (i) determines that collection would be jeopardized by\ndelay as defined in this section; or (ii) is advised by the commissioner or\nother assessing official that the taxpayer has not responded to a request for\nrelevant information after a reasonable time. Interest shall accrue in\naccordance with the provisions of subdivision A 2 e of § 58.1-3703.1, but\nno further penalty shall be imposed while collection action is suspended. The\nrequirement that collection activity be suspended shall cease unless an appeal\npursuant to subsection D is filed and served on the necessary parties within 30\ndays of the service of the notice of intent to file such appeal.\n\nF. Implementation of determination of Tax Commissioner. Promptly upon receipt of\na final determination of the Tax Commissioner, the commissioner of the revenue\nor other local assessing official shall take those steps necessary to calculate\nthe amount of tax owed by or refund due to the taxpayer consistent with the Tax\nCommissioner’s determination and shall provide that information to the\ntaxpayer and to the treasurer or other official responsible for collection in\naccordance with the provisions of this subsection.\n\n 1. If the determination of the Tax Commissioner sets forth a specific amount\n of tax due, the commissioner of the revenue or other assessing official shall\n certify this amount to the treasurer or other official responsible for\n collection, and the treasurer or other official responsible for collection\n shall issue a bill to the taxpayer for such amount due, together with interest\n accrued, within 30 days of the date of the determination of the Tax\n Commissioner.\n\n 2. If the determination of the Tax Commissioner sets forth a specific amount\n of refund due, the commissioner of the revenue or other assessing official\n shall certify this amount to the treasurer or other official responsible for\n collection, and the treasurer or other official responsible for collection\n shall issue a payment to the taxpayer for such amount due, together with\n interest accrued, within 30 days of the date of the determination of the Tax\n Commissioner.\n\n 3. If the determination of the Tax Commissioner does not set forth a specific\n amount of tax due, or otherwise requires the commissioner of the revenue or\n other assessing official to undertake a new or revised assessment that will\n result in the determination of a tax due that has not previously been paid in\n full, the commissioner of the revenue or other assessing official shall\n promptly commence the steps necessary to undertake such new or revised\n assessment, and provide the same to the taxpayer within 60 days of the date of\n the determination of the Tax Commissioner, or within 60 days after receipt\n from the taxpayer of any additional information requested or reasonably\n required under the determination of the Tax Commissioner, whichever is later.\n The commissioner of the revenue or other assessing official shall certify the\n new assessment to the treasurer or other official responsible for collection,\n and the treasurer or other official responsible for collection shall issue a\n bill to the taxpayer for the amount due, together with interest accrued,\n within 30 days of the date of the new assessment.\n\n 4. If the determination of the Tax Commissioner does not set forth a specific\n amount of refund due, or otherwise requires the commissioner of the revenue or\n other assessing official to undertake a new or revised assessment that will\n result in the determination of a refund of taxes previously paid, the\n commissioner of the revenue or other assessing official shall promptly\n commence the steps necessary to undertake such new or revised assessment, and\n provide the same to the taxpayer within 60 days of the date of the\n determination of the Tax Commissioner, or within 60 days after receipt from\n the taxpayer of any additional information requested or reasonably required\n under the determination of the Tax Commissioner, whichever is later. The\n commissioner of the revenue or other assessing official shall certify the new\n assessment to the treasurer or other official responsible for collection, and\n the treasurer or other official responsible for collection shall issue a\n refund to the taxpayer for the amount of tax due, together with interest\n accrued, within 30 days of the date of the new assessment.\n\nG. Judicial review of determination of Tax Commissioner. Following the issuance\nof a final determination of the Tax Commissioner pursuant to subsection D, the\ntaxpayer or commissioner of the revenue or other assessing official may apply to\nthe appropriate circuit court for judicial review of the determination, or any\npart thereof, pursuant to § 58.1-3984. In any such proceeding for judicial\nreview of a determination of the Tax Commissioner, the burden shall be on the\nparty challenging the determination of the Tax Commissioner, or any part\nthereof, to show that the ruling of the Tax Commissioner is erroneous with\nrespect to the part challenged. Neither the Tax Commissioner nor the Department\nof Taxation shall be made a party to an application to correct an assessment\nmerely because the Tax Commissioner has ruled on it.\n\nH. Suspension of payment of disputed amount of tax due upon taxpayer’s\nnotice of intent to initiate judicial review.\n\n 1. On receipt of a notice of intent to file an application for judicial\n review, pursuant to § 58.1-3984, of a determination of the Tax\n Commissioner pursuant to subsection D, and upon payment of the amount of the\n tax that is not in dispute together with any penalty and interest then due\n with respect to such undisputed portion of the tax, the treasurer or other\n collection official shall further suspend collection activity while the court\n retains jurisdiction unless the court, upon appropriate motion after notice\n and an opportunity to be heard, determines that (i) the taxpayer’s\n application for judicial review is frivolous, as defined in this section; (ii)\n collection would be jeopardized by delay, as defined in this section; or (iii)\n suspension of collection would cause substantial economic hardship to the\n locality. For purposes of determining whether substantial economic hardship to\n the locality would arise from a suspension of collection activity, the court\n shall consider the cumulative effect of then-pending appeals filed within the\n locality by different taxpayers that allege common claims or theories of\n relief.\n\n 2. Upon a determination that the appeal is frivolous, that collection may be\n jeopardized by delay, or that suspension of collection would result in\n substantial economic hardship to the locality, the court may require the\n taxpayer to pay the amount in dispute or a portion thereof, or to provide\n surety for payment of the amount in dispute in a form acceptable to the court.\n\n 3. No suspension of collection activity shall be required if the application\n for judicial review fails to identify with particularity the amount in\n dispute.\n\n 4. The requirement that collection activity be suspended shall cease unless an\n application for judicial review pursuant to § 58.1-3984 is filed and\n served on the necessary parties within 30 days of the service of the notice of\n intent to file such application.\n\n 5. The suspension of collection activity authorized by this subdivision shall\n not be applicable to any appeal of a local business tax or local mobile\n property tax that is initiated by the direct filing of an action pursuant to\n § 58.1-3984 without prior exhaustion of the appeals provided by\n subsections B and D.\n\nI. Suspension of payment of disputed amount of refund due upon locality’s\nnotice of intent to initiate judicial review.\n\n 1. Payment of any refund determined to be due pursuant to the determination of\n the Tax Commissioner shall be suspended if the locality assessing the tax\n serves upon the taxpayer, within 60 days of the date of the determination of\n the Tax Commissioner, a notice of intent to file an application for judicial\n review of the Tax Commissioner’s determination pursuant to §\n 58.1-3984 and pays the amount of the refund not in dispute, including tax and\n accrued interest. Payment of such refund shall remain suspended while the\n court retains jurisdiction unless the court, upon appropriate motion after\n notice and an opportunity to be heard, determines that the locality’s\n application for judicial review is frivolous, as defined in this section.\n\n 2. No suspension of refund activity shall be permitted if the locality’s\n application for judicial review fails to identify with particularity the\n amount in dispute.\n\n 3. The requirement that the obligation to make a refund be suspended shall\n cease unless an application for judicial review pursuant to § 58.1-3984\n is filed and served on the necessary parties within 30 days of the service of\n the notice of intent to file such application.\n\nJ. Rulings and advisory opinions.\n\n 1. Written rulings from commissioner of the revenue or other assessing\n official. Any taxpayer or authorized representative of a taxpayer may request\n a written ruling regarding the application of a local mobile property tax or a\n local business tax to a specific situation from the commissioner of the\n revenue or other assessing official. Any taxpayer requesting such a ruling\n shall provide all facts relevant to the situation and may present a rationale\n for the basis of an interpretation of the law most favorable to the taxpayer.\n Any misrepresentation or change in the applicable law or the factual situation\n as presented in the ruling request shall invalidate any such ruling issued. A\n written ruling may be revoked or amended prospectively if (i) there is a\n change in the law, a court decision, or the guidelines issued by the\n Department of Taxation upon which the ruling was based or (ii) the\n commissioner of the revenue or other assessing official notifies the taxpayer\n of a change in the policy or interpretation upon which the ruling was based.\n However, any taxpayer who acts on a written ruling which later becomes invalid\n shall be deemed to have acted in good faith during the period in which such\n ruling was in effect.\n\n 2. Advisory opinions of the Tax Commissioner. The Tax Commissioner shall have\n the authority to issue advisory written opinions in specific cases as\n requested to interpret a local business tax and matters related to the\n administration thereof when an assessment of that tax is subject to appeal to\n the Tax Commissioner under this chapter. Opinions issued pursuant to this\n section shall not be applicable as an interpretation of any other tax law.\n\nK. Record-keeping and audits. Every person who is assessable with a local mobile\nproperty tax or a local business tax shall keep sufficient records to enable the\ncommissioner of the revenue or other assessing official to verify the\ncorrectness of the tax paid for the taxable years assessable and to enable the\ncommissioner of the revenue or other assessing official to ascertain the correct\namount of tax assessable for each of those years. All such records, books of\naccounts and other information shall be open to inspection and examination by\nthe commissioner of the revenue or other assessing official in order to allow\nhim to establish whether the tax is due within this jurisdiction. The\ncommissioner of the revenue or other assessing official shall provide the\ntaxpayer with the option to conduct the audit in the taxpayer’s local\nbusiness office, if the records are maintained there. In the event the records\nare maintained outside this jurisdiction, copies of the appropriate books and\nrecords shall be sent to the commissioner’s or assessor’s office\nupon demand.\n\nHISTORY: 1999, cc. 202, 470; 2002, c. 525; 2003, c. 196; 2004, cc. 527, 534;\n2005, c. 927; 2006, c. 611.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}