Virginia Regulatory Town Hall
Department of Taxation
Department of Taxation
Retail Sales and Use Tax [23 VAC 10 ‑ 210]
Penalties and Interest; Audits
Action 2242
General Information
Action Summary 23 VAC 10-210-2032 - Penalties and Interest; Audits; Amending existing regulation to set forth alternative method for computation of the use tax compliance ratio for determining the application of penalty to audit findings.
Chapters Affected Only affects this chapter.
Executive Branch Review This action will go through the normal Executive Branch Review process.
RIS Project Yes  [000681]
New Periodic Review This action will not be used to conduct a new periodic review.
Stages associated with this regulatory action.
Stage ID Stage Type Status
3931 NOIRA Stage complete. Comment period ended 07/11/2007.
4721 Proposed Stage complete. Comment period ended 04/17/2009.
5158 Final Stage complete. This regulation became effective on 10/19/2009.
Contact Information
Name / Title: Bland Sutton  / Analyst
Address: 600 East Main Street
Richmond, VA 23219
Email Address:
Phone: (804)371-2332    FAX: (804)371-2355