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 / Stage 5158
Final Stage  
red ball Final Text 9/8/2009  11:33 pm  
pdf Agency Background Document 5/21/2009    
red ball Governor's Review Memo 8/6/2009   

Changes to Text No changes have been made to the text since the proposed stage was last published in the Register.
DPB Review
Submitted on 5/21/2009
Review Completed: 5/28/2009
Secretary Review Secretary of Finance Review Completed: 6/26/2009
Governor's Review Governor Review Completed: 8/6/2009
Result: Approved
Virginia Registrar Submitted on 8/19/2009
The Virginia Register of Regulations
Publication Date: 9/14/2009    Volume: 26  Issue: 1
Comment Period Ended 4/17/2009
Effective Date 10/19/2009
Contact Information
Name / Title: Bland Sutton  / Analyst
Address: 600 East Main Street
Richmond, VA 23219
Email Address:
Telephone: (804)371-2332    FAX: (804)371-2355   


close window 
After uploading your memo document, don't forget to submit your review
Submit Review
close window 
Action 2242:
Penalties and Interest; Audits
Stages associated with this regulatory action.
Stage Type Status
NOIRA   (3931) Stage complete. Comment period ended 07/11/2007.
Proposed   (4721) Stage complete. Comment period ended 04/17/2009.
Final   (5158) Stage complete. This regulation became effective on 10/19/2009.
close window 
Place On Hold Pending External Action
Enter a reason up to 300 characters. Will be viewable only on the Governor's Pending List.

and return to view the Pending List
A stage can be placed "On Hold" only once. When there are major issues with a stage, please consider asking the agency to withdraw the stage and submit a new stage when it is ready for review.