23 Va. Admin. Code § 10-500-632
Current through Register Vol. 41, No. 6, November 4, 2024
Section 23VAC10-500-632 - Tax Commissioner's advisory and interpretative powersA. The Tax Commissioner has the authority to issue advisory written opinions that interpret the BPOL statutes and the BPOL Regulations (23VAC10-500). The Tax Commissioner is not required to interpret any local ordinances.B. Examples of the issues that the Commissioner may render advisory opinions upon include: 1. Interpretation of changes made to the BPOL statutes.2. Questions, the answers of which depend upon both state law and the laws of a locality.3. Situations where two jurisdictions are attempting to tax the same gross receipts.4. Classifications of businesses under the BPOL enabling legislation.5. Whether a business qualifies as a manufacturer under existing court decisions.6. Whether a business qualifies for deductions, exclusions, or reduced rates of tax contained within the BPOL-enabling legislation.7. Situs rules contained within the BPOL-enabling legislation.8. Whether changes made to a local statute conform with required changes under recent Virginia law.C. Suggested examples of advisory opinions that the Commissioner may decline to make include: 1. Interpretations of wording contained within individual local BPOL ordinances.2. Interpretations of the validity of an individual locality's appeals process.23 Va. Admin. Code § 10-500-632
Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.Statutory Authority
§ 58.1-3701 of the Code of Virginia.