CODE OF VIRGINIA

CORRECTION OF MERE CLERICAL ERRORS (§ 58.1-2035)

Without formal hearing or notice to the Attorney General the State Corporation
Commission shall have the authority of its own motion to correct assessments;
correct the names, addresses and gross receipts of telecommunications companies
certified to the Department of Taxation pursuant to § 58.1-400.1 for eighteen
months from the date of the certification; or certify to the Comptroller
directing refund in any case in which there has been an erroneous assessment or
erroneous payment involving or resulting from mere clerical error on the part of
the Commission made in copying or typing or in arithmetic. No refund shall be
ordered under the authority conferred by this section more than two years after
the date of the erroneous payment.

HISTORY: Code 1950, § 58-1127; 1972, c. 776; 1984, c. 675; 2000, c. 368.