Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Taxation
Board
Department of Taxation
chapter
General Provisions Applicable to All Taxes Administered By the Department of Taxation [23 VAC 10 ‑ 20]
Action is Exempt from Article 2 of the Administrative Process Act
Action:
Amendment of multiple General Provision regulation sections to conform to statutory changes.
 
General Information
Action Summary This regulatory action will amend 23 VAC 10-20-20, Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday, 23 VAC 10-20-30, Filing of tax returns or payment of taxes by mail, 23 VAC 10-20-80, Waiver of time limitation on assessment of taxes, 23 VAC 10-20-90, Retention of records by taxpayer, 23 VAC 10-20-110, Offers in compromise, 23 VAC 10-20-130, Memorandum of lien for collection of taxes, and 23 VAC 10-20-200, Interest on overpayments or improper collection, to conform to the Form, Style, and Procedure Manual. This regulatory action will also amend 23 VAC 10-20-130, Memorandum of lien for collection of taxes, to reflect statutory changes. The 1993 Acts of Assembly, Chapter 384, required the taxpayer to be given 10 days notice before a memorandum of lien can be issued, unless the lien is filed in instances where the Commissioner determines the collection to be in jeopardy. The 1993 Acts of Assembly, Chapter 384, also required that notice be given at a taxpayer's "last known address" and defined the term. The 1996 Acts of Assembly, Chapter 634, allowed the taxpayer to appeal to the Commissioner, if the taxpayer alleges an error in the filing of the lien. There is no discretion on the part of TAX in amending the section to reflect the statutory changes. As this action will conform the regulation sections to statutory changes where no agency discretion is involved and to the Form, Style, and Procedure Manual, it qualifies for exemption from the Administrative Process Act and the Virginia Register Act under Code of Va. § 2.2-4006 A (3) and A (4) (a).
Chapters Affected Only affects this chapter.
Executive Branch Review This Action is exempt from Article 2 of the Administrative Process Act. The normal executive branch review process is not required. As such, it can be submitted directly for publication and is effective upon publication.
Exempt Citation: This action qualifies for exemption from the Administrative Process Act and the Virginia Register Act under Code of Va. § 2.2-4006 A (3) and A (4) (a).
RIS Project Yes  [001735]
New Periodic Review This action will not be used to conduct a new periodic review.
 
Stages
Stages associated with this regulatory action.
Stage ID Stage Type Status
4932 Final Stage complete. This regulation became effective on 03/04/2009.
 
Contact Information
Name / Title: Jennifer Lewis  / Tax Policy Analyst
Address: PO Box 27185
Richmond, VA 23261-7185
Email Address: jennifer.lewis@tax.virginia.gov
Phone: (804)371-2341    FAX: (804)371-2355    TDD: ()-