{"data":{"id":"us-va/23vac10-500-715","jurisdiction":"us-va","citation":"23VAC10-500-715","heading":"Appeal to the Tax Commissioner;  time limitations","body":"A. The taxpayer has 90 days from the date of the local assessing officer's Final Local Determination to file an Appeal to the Tax Commissioner. The address is:\n\nAppeals and Rulings\n\nVirginia Department of Taxation\n\nPost Office Box 27203\n\nRichmond, Virginia 23261-7203\n\nB. The Tax Commissioner may permit an extension of this period for good cause shown.\n\nC. The Tax Commissioner shall issue a determination to the taxpayer within 90 days of receipt of the taxpayer's application, unless the taxpayer and the local assessing officer are notified that a longer period will be required.","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 500. Business, Professional and Occupational License Tax Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter500/section715/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:19Z","sha256":"fbc5aa3863ed4971488a040e860f029aabb06a7040b94d952f3fddd3f80241d5","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-712","next":"us-va/23vac10-500-720"},"notice":"GroundRules: Original legal text. Not legal advice."}