Tax Type
BPOL Tax
Description
County Business License Taxes; Delinquent Returns
Topic
Exemptions
Date Issued
05-22-1973
Any penalty for the late filing of a tangible personal property tax return must be imposed by the board of supervisors, under the authority of § 58-847, not by the commissioner of the revenue. The commissioner's power to impose a penalty in the case of a delinquent intangible property return does not apply to tangible property.
Any penalty for the late filing of a tangible personal property tax return must be imposed by the board of supervisors, under the authority of § 58-847, not by the commissioner of the revenue. The commissioner's power to impose a penalty in the case of a delinquent intangible property return does not apply to tangible property.
No penalty may be imposed for the late filing of a county business license tax return. There is no specific statutory authority for the imposition of such a penalty, and the powers given to commissioners of the revenue and county boards of supervisors with respect to other taxes do not extend to business licenses.
Attorney General's Opinion