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
- Definitions
- § 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
- Appeal
- § 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
- Repealed