General Provisions Applicable to All Taxes Administered by the Department of Taxation
Forms (23vac10-20).§ 10-20-10 - Secrecy of Information; Penalty.§ 10-20-20 - Filing of Tax Returns and Payment of Taxes Which Fall Due on Saturday, Sunday or Legal Holiday.§ 10-20-30 - (repealed.)§ 10-20-40 - (repealed.)§ 10-20-60 - Rate of Interest.§ 10-20-70 - (repealed.)§ 10-20-80 - Waiver of Time Limitation on Assessment of Taxes.§ 10-20-90 - Retention of Records by Taxpayer.§ 10-20-100 - (repealed.)§ 10-20-110 - Offers in Compromise.§ 10-20-120 - (repealed.)§ 10-20-130 - Memorandum of Lien for Collection of Taxes.§ 10-20-140 - Padlocking Premises; Definitions.§ 10-20-141 - Determination of When Padlocking Is Appropriate.§ 10-20-142 - Notice of Intent to Padlock a Business Enterprise.§ 10-20-143 - Procedure for Padlocking a Business Enterprise.§ 10-20-144 - Padlocking Premises; Remedies.§ 10-20-145 - Padlocked Premises; Penalty.§ 10-20-150 - (repealed.)§ 10-20-155 - Administrative Rulings.§ 10-20-160 - Assessments and Administrative Remedies.§ 10-20-165 - Administrative Appeals.§ 10-20-170 - (repealed.)§ 10-20-180 - Amended Returns.§ 10-20-190 - Protective Claims (after Payment).§ 10-20-200 - Interest on Overpayments or Improper Collection.