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General Provisions Applicable to All Taxes Administered by the Department of Taxation | Midpage
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Virginia Administrative Code
Title 23
10
Chapter 20
General Provisions Applicable to All Taxes Administered by the Department of Taxation
10
Secrecy of information; penalty.
20
Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday.
60
Rate of interest.
80
Waiver of time limitation on assessment of taxes.
90
Retention of records by taxpayer.
110
Offers in compromise.
130
Memorandum of lien for collection of taxes.
140
Padlocking premises; definitions.
141
Determination of when padlocking is appropriate.
142
Notice of intent to padlock a business enterprise.
143
Procedure for padlocking a business enterprise.
144
Padlocking premises; remedies.
145
Padlocked premises; penalty.
155
Administrative rulings.
160
Assessments and administrative remedies.
165
Administrative appeals.
180
Amended returns.
190
Protective claims (after payment).
200
Interest on overpayments or improper collection.
9998
Forms (23Vac10-20).