23VAC10-500-660: Applicability of the BPOL regulations (23VAC10-500)

The BPOL Regulations (23VAC10-500) apply to local license taxes only. The existence, utilization, or attempt to utilize the administrative review process provided in the BPOL Regulations (23VAC10-500) does not affect the taxpayer's right to pursue any other administrative and judicial remedies authorized by law. The filing of an action in circuit court does not prohibit an administrative review under Chapter 37 (§ 58.1-3700 et seq.) of Title 58.1 of the Code of Virginia.