{"data":{"id":"us-va/23vac10-500-730","jurisdiction":"us-va","citation":"23VAC10-500-730","heading":"Appeal to the Tax Commissioner;  notice of intent to appeal filed but appeal to the Tax Commissioner not timely filed","body":"If a notice of intent has been filed with the Tax Commissioner, the Tax Commissioner shall give written notice to the local assessing officer and to the taxpayer of the taxpayer's failure to file an Appeal to the Tax Commissioner within the time provided for in the BPOL Regulations (23VAC10-500-10 et seq.).","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/section730/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:19Z","sha256":"551d8d6a398aa67aeffabbb2ae08ebc2b7b663f4d8f9982c204c15224743766f","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-720","next":"us-va/23vac10-500-740"},"notice":"GroundRules: Original legal text. Not legal advice."}