23 Va. Admin. Code § 10-120-89.1
Current through Register Vol. 41, No. 6, November 4, 2024
Section 23VAC10-120-89.1 - Telecommunications companies; administrative appealsA. State Corporation Commission. As set forth under 23VAC10-120-81, the SCC will make all determinations regarding a company's status as a telecommunications company and will determine and certify the amount of gross receipts, as defined in § 58.1-400.1 of the Code of Virginia, to the department annually. Telecommunications companies may petition the SCC for review and correction of the company's status or the amount of gross receipts certified. The petition should be in compliance with the Rules of Practice and Procedures of the SCC.
B. Department of Taxation. Company status or gross receipts. Any application for correction of an erroneous assessment pursuant to § 58.1-1821 of the Code of Virginia that is contingent upon the status of a company as a telecommunications company or upon the amount of gross receipts of a telecommunications company, will be held without action until a final determination has been made by the SCC on a petition filed pursuant to the Rules of Practice and Procedures of the SCC. Any application pursuant to § 58.1-1821 filed with the Department of Taxation that is not contingent upon the status of a company as a telecommunications company or upon the amount of gross receipts of a telecommunications company will be acted upon by the Department of Taxation.
23 Va. Admin. Code § 10-120-89.1
Derived from VR630-3-400.1 § 11, eff. January 3, 1990.Statutory Authority
§§ 58.1-203 and 58.1-400.1 of the Code of Virginia.