22 Va. Admin. Code § 40-880-430

Current through Register Vol. 41, No. 9, December 16, 2024

Section 22VAC40-880-430 - [Effective 1/2/2025] Validity of the appeal

A. The department shall determine the validity of an administrative appeal.

1. The appeal must be in writing.

2. If the appeal is personally delivered, the appeal must be received within 10 business days of service of process of the notice of the proposed action on the appellant.

3. If mailed, the postmark must be within 10 business days from the date of service of process of the notice of the proposed action on the appellant.

B. For appeals of federal and state tax intercepts, the appellant shall have 30 days to note an appeal to the department.

22 Va. Admin. Code § 40-880-430

Derived from VR615-70-17 §6.1, eff. February 28, 1990; amended, Virginia Register Volume 6, Issue 26, eff. October 24, 1990; Volume 7, Issue 15, eff. July 1, 1991; Volume 8, Issue 4, eff. July 1, 1992; Volume 8, Issue 19, eff. July 15, 1992; Volume 18, Issue 14, eff. April 24, 2002; Amended, Virginia Register Volume 31, Issue 10, eff. 2/12/2015; Amended, Virginia Register Volume 41, Issue 7, eff. 1/2/2025.

Statutory Authority: § 63.2-217 of the Code of Virginia; 42 USC § 651 et seq.