Agencies | Governor
Virginia Regulatory Town Hall
Agency
Department of Taxation
Board
Department of Taxation
chapter
General Provisions Applicable to All Taxes Administered By the Department of Taxation [23 VAC 10 ‑ 20]
Action:
To Amend the General Provisions Applicable to All Taxes Administered by the Department of Taxation, Individual Income Tax, Fiduciary Income Tax, and Corporation Income Tax Regulations to Eliminate Unnecessary and Repetitive Information
 
General Information
Action Summary This regulatory action will amend the General Provisions Applicable to All Taxes Administered by the Department of Taxation, Individual Income Tax, Fiduciary Income Tax, and Corporation Income Tax Regulations to strike provisions that are no longer accurate due to several law changes and to consolidate certain provisions that are currently repeated within the Virginia Administrative Code. The affected provisions deal with the due dates for filing amended tax returns, as well as the definition of a final determination for purposes of determining when a taxpayer is required to file an amended return based on a change in any federal tax. This regulatory action does not reflect any change in current tax policy, and will have no impact on the administration of any taxes.
Chapters Affected
  VAC Chapter Name Action Type
Primary 23 VAC 10-20 General Provisions Applicable to All Taxes Administered By the Department of Taxation Amend Existing Regulation
Other chapters
  23 VAC 10 - 110 Individual Income Tax Amend Existing Regulation
  23 VAC 10 - 115 Fiduciary Income Tax Amend Existing Regulation
  23 VAC 10 - 120 Corporation Income Tax Amend Existing Regulation
Exempt from APA No, this action is subject to the Administrative Process Act and the standard executive branch review process.
RIS Project Yes  [004737]
Associated Mandates Amended Returns
 
Stages
Stages associated with this regulatory action.
Stage ID Stage Type Status
7549 Fast-Track Stage complete. This regulation became effective on 2/1/2017.
 
Contact Information
Name / Title: Matthew Huntley  / Senior Policy Analyst
Address: P.O Box 27185
Richmond, VA 23219
Email Address: matthew.huntley@tax.virginia.gov
Phone: (804)786-2010    FAX: ()-    TDD: ()-