Section 110. Notification to the Virginia Department of Taxation of noncompliance with state code or these rules

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If subsequent to the certification in 13VAC10-160-100 the executive director shall become aware of noncompliance with any of the provisions of the state code or these rules and regulations by any owner for whom such certification was made and if such noncompliance would result in a reduction in amount of tax credits that such owner claimed or could have claimed, the executive director shall, within 90 days, notify the Virginia Department of Taxation of such noncompliance. Such notification shall shall identify the owner and shall describe the noncompliance.

Historical Notes

Derived from VR400-02-0016 § 11, eff. November 21, 1990; amended, Volume 08, Issue 21, eff. July 1, 1992.

Statutory Authority

§§ 36-55.30:3 and 58.1-339 of the Code of Virginia.

                    
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