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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE I. Taxes Administered By the Department of Taxation |
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CHAPTER 18. Enforcement, Collection, Refund, Remedies and Review of State Taxes |
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ARTICLE 2. Corrections of Erroneous Assessments; Refunds |
| SECTION 58.1-1820. Definitions |
| SECTION 58.1-1821. (Effective January 1, 2021) Application to Tax Commissioner for correction |
| SECTION 58.1-1822. Action of Tax Commissioner on application for correction |
| SECTION 58.1-1823. Reassessment and refund upon the filing of amended return or the payment of an assessment |
| SECTION 58.1-1824. Protective claim for refund |
| SECTION 58.1-1825. (Effective January 1, 2021) Application to court for correction of erroneous or improper assessments of state taxes generally |
| SECTION 58.1-1826. Action of court |
| SECTION 58.1-1827. Correction of double assessments |
| SECTION 58.1-1828. Appeal |
| SECTION 58.1-1829. Costs in proceedings under §§ 58.1-1825 through 58.1-1828 |
| SECTION 58.1-1830. Effect of order |
| SECTION 58.1-1831. No injunctions against assessment or collection of taxes |
| SECTION 58.1-1832. Chapter includes taxes, levies, penalties and interest |
| SECTION 58.1-1833. Interest on overpayments or improper collection |
| SECTION 58.1-1834. Taxpayer meetings; representation; recording meetings |
| SECTION 58.1-1835. Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department |
| SECTION 58.1-1836. Reserved |