Section 430. Validity of the appeal

A. The department shall determine the validity of an administrative appeal.

1. The appeal must be in writing.

2. If the appeal is personally delivered, the appeal must be received within 10 business days of service of the notice of the proposed action on the appellant.

3. If mailed, the postmark must be within 10 business days from the date of service of the notice of the proposed action on the appellant.

B. For appeals of federal and state tax intercepts, the appellant shall have 30 days to note an appeal to the department.

Historical Notes

Derived from VR615-70-17 § 6.1, eff. February 28, 1990; amended, Volume 06, Issue 26, eff. October 24, 1990; Volume 07, Issue 15, eff. July 1, 1991; Volume 08, Issue 04, eff. July 1, 1992; Volume 08, Issue 19, eff. July 15, 1992; Volume 18, Issue 14, eff. April 24, 2002; Volume 31, Issue 10, eff. February 12, 2015.

Statutory Authority

§ 63.2-217 of the Code of Virginia; 42 USC § 651 et seq.