Section 10. Secrecy of information; penalty

Section 20. Filing of tax returns and payment of taxes which fall due on Saturday, Sunday or legal holiday

Section 30. Filing of tax returns or payment of taxes by mail

Section 40. [Repealed]

Section 60. Rate of interest

Section 70. [Repealed]

Section 80. Waiver of time limitation on assessment of taxes

Section 90. Retention of records by taxpayer

Section 100. [Repealed]

Section 110. Offers in compromise

Section 120. [Repealed]

Section 130. Memorandum of lien for collection of taxes

Section 140. Padlocking premises; definitions

Section 141. Determination of when padlocking is appropriate

Section 142. Notice of intent to padlock a business enterprise

Section 143. Procedure for padlocking a business enterprise

Section 144. Padlocking premises; remedies

Section 145. Padlocked premises; penalty

Section 150. [Repealed]

Section 155. Administrative rulings

Section 160. Assessments and administrative remedies

Section 165. Administrative appeals

Section 170. [Repealed]

Section 180. Amended returns claiming a refund

Section 190. Protective claims (after payment)

Section 200. Interest on overpayments or improper collection

Appendix 9998. FORMS (23VAC10-20)