Corrections Of Erroneous Assessments; Refunds

This is Article 2 of the Code of Virginia, titled “Corrections Of Erroneous Assessments; Refunds.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle I, titled “Taxes Administered By The Department Of Taxation.” It is part of Chapter 18, titled “Enforcement, Collection, Refund, Remedies And Review Of State Taxes.” It’s comprised of the following 17 sections.

§ 58.1-1820
§ 58.1-1821
Application to Tax Commissioner for correction
§ 58.1-1822
Action of Tax Commissioner on application for correction
§ 58.1-1823
Reassessment and refund upon the filing of amended return or the payment of an assessment
§ 58.1-1824
Protective claim for refund
§ 58.1-1825
Application to court for correction of erroneous or improper assessments of state taxes generally
§ 58.1-1826
Action of court
§ 58.1-1827
Correction of double assessments
§ 58.1-1828
§ 58.1-1829
Costs in proceedings under §§ 58.1-1825 through 58.1-1828
§ 58.1-1830
Effect of order
§ 58.1-1831
No injunctions against assessment or collection of taxes
§ 58.1-1832
Chapter includes taxes, levies, penalties and interest
§ 58.1-1833
Interest on overpayments or improper collection
§ 58.1-1834
Taxpayer meetings; representation; recording meetings
§ 58.1-1835
Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department
§ 58.1-1836